Standards for issuing personal protective equipment by profession in enterprises and organizations. Standards for the free issuance of workwear: list of professions and legal regulations Standard standards for the issuance of workwear for construction organizations
According to Art. 221 Labor Code of the Russian Federation, the employer is obliged to provide the employees of his organization with special clothing and personal protective equipment (PPE) if they have to work in difficult or health-threatening conditions. Allowing employees to enter the workplace without the necessary protection or with faulty PPE is strictly prohibited. Let's look at how legislation regulates the provision of workers with protective equipment.
Is it possible to take into account the costs of personal protective equipment when calculating taxes?
Changes in calculating employer income tax, in accordance with Letter of the Ministry of Finance dated April 16, 2009 No. 03-03-06/1/244, depend on the period of use and the cost of protection:
- if the useful life of workwear exceeds 12 months and the initial cost is more than 40,000 rubles, then the workwear is included in depreciable fixed assets, and its cost is written off during the standard wear period (clause 1);
- if the useful life is less than 12 months or the cost is no more than 40,000 rubles, then the cost of the purchased workwear is included in material expenses at a time at the time of transfer to the employee (subclause 3, clause 1).
The accounting option is chosen by the employer independently and is fixed in the accounting policy. If the requirements for PPE at an enterprise are increased compared to the standards, when calculating taxes, you can use the clarifications of the Ministry of Finance of Russia, which allow, when calculating the tax base for the company’s profits, to take into account the costs of issuing protective clothing in accordance with independently approved standards (unless, of course, organizations are required by law provide employees with personal protective equipment) (Letters of the Ministry of Finance of Russia dated April 23, 2007 No. 03-04-06-01/128, dated November 14, 2007 No. 03-03-05/254).
Since workwear is not transferred to the ownership of employees, operations for its issuance are not subject to VAT. Accruals will need to be made if, upon dismissal or transfer to a position that does not provide for the issuance of protective equipment, the employee either buys out special clothing or receives it free of charge (subclause 1, clause 1, subclause 1, clause 1).
Since PPE is the property of the organization and is issued to employees temporarily on a refundable basis, there is no need to withhold personal income tax from the cost of the workwear. If, upon dismissal (transfer to a position that does not require the provision of protective equipment), the employee does not return PPE and the employer decides not to recover its cost (i.e., transfers it to the employee free of charge), personal income tax will have to be withheld, since in this situation the cost of unreturned protective clothing will be income in kind employee. Moreover, the tax will need to be calculated from the market value of the workwear, taking into account its depreciation. If the employer decides not to collect the cost of clothing or withhold personal income tax, you can write off such workwear as worn out.
The standards for issuing PPE are a list that states exactly what equipment and for what cross-cutting professions and positions employers are required to issue. We understand what protective equipment and in what quantity must be issued when performing certain works and what regulations establish the rules.
What will we talk about
Ensuring safe conditions and labor protection are fundamental responsibilities of the employer assigned to him by labor legislation. At the request of Art. 212, 221 of the Labor Code of the Russian Federation, this includes the obligation to issue workers whose activities are associated with special conditions, purchased at the expense of the organization’s own funds, workwear, shoes and other personal protective equipment. These include:
- workwear, special footwear and tools for personal use to protect against harmful and dangerous factors and pollution;
- special flushing and neutralizing substances.
They must be certified or have a declaration of conformity. They are issued in accordance with standard standards (TN) approved by the Government of the Russian Federation.
The standards for issuing personal protective equipment to employees were approved by Order of the Ministry of Labor dated December 9, 2014 No. 997n. They regulate the allocation of funds to workers of 195 cross-cutting professions working in harmful and dangerous working conditions, special temperature conditions, and work associated with pollution.
Legislative regulation
The approved standards for issuing PPE, reflected in regulations, can be divided into 2 types: PPE standards for general professions or industry-wide (these include Order of the Ministry of Labor of the Russian Federation dated December 9, 2014 No. 997n; Order of the Ministry of Health and Social Development No. 1122n dated December 17, 2010 and No. 297 dated 04/20/2006, etc.) and adapted to a particular sector of the economy (for example, standards for issuing personal protective equipment in construction, transport, communications, chemical industry, metallurgy, etc.).
Order No. 997n regulates the issuance of PPE for professions, the standard standards for the allocation of safety equipment for which are related to the performance of work under the influence of harmful and dangerous factors, high temperature and pollution.
The rules for flushing and neutralizing agents are established by Order of the Ministry of Health and Social Development dated December 17, 2010 No. 1122n. Signal clothing is required according to Order of the Ministry of Health and Social Development of the Russian Federation dated April 20, 2006 No. 297.
Protection rules for general professions are regulated by Order of the Ministry of Health and Social Development of the Russian Federation dated June 1, 2009 No. 290n. The procedure for the allocation, use and storage of protective equipment is also established here.
Standard industry standards for the issuance of personal protective equipment are established by Resolution of the Ministry of Labor of the Russian Federation No. 66 of December 25, 1997. As an example, we can cite Order of the Ministry of Health and Social Development of the Russian Federation dated October 3, 2008 No. 543n, standard standards for issuing PPE to housing and communal services workers.
Standard standards for issuing personal protective equipment
Order No. 997n is the main document that contains standard standards for issuing PPE 2017 by profession and which employers must follow when choosing protective equipment to this day. You can find all the standards for economic sectors in the table:
| For all | |
| Order of the Ministry of Labor of Russia dated December 9, 2014 No. 997n | |
| Resolution of the Ministry of Labor of the Russian Federation dated December 31, 1997 No. 70 (as amended on December 17, 2001) | |
| Order of the Ministry of Health and Social Development of Russia dated April 20, 2006 No. 297 (as amended on February 12, 2014) | |
| Aviation industry | |
| Order of the Ministry of Labor of Russia dated June 19, 2017 No. 507n | |
| State Nature Reserve | |
| Order of the Ministry of Ecology of the Russian Federation dated April 20, 1992 | |
| Order of the Ministry of Education and Science of Russia dated November 10, 2018 No. 61n | |
| Oil and gas industry | |
| Order of the Ministry of Health and Social Development of Russia dated December 9, 2009 No. 970n | |
| Order of the Ministry of Labor of Russia dated December 22, 2015 No. 1110n | |
| Resolution of the Ministry of Labor of the Russian Federation dated 04/07/2004 No. 43 | |
| Coal and oil shale industry | |
| Order of the Ministry of Labor of Russia dated August 2, 2013 No. 341n | |
| Mining and processing of uranium ores | |
| Order of the Ministry of Health and Social Development of Russia dated December 24, 2009 No. 1028n | |
| Potash industry | |
| Order of the Ministry of Health and Social Development of the Russian Federation dated December 22, 2005 No. 799 | |
| Geological, land management and cartographic production | |
| Order of the Ministry of Labor of Russia dated December 28, 2017 No. 883n | |
| Construction materials, glass and porcelain-faience industry | |
| Order of the Ministry of Labor of Russia dated December 27, 2017 No. 882n | |
| Metallurgical and steel industry | |
| Order of the Ministry of Labor of Russia dated November 1, 2013 No. 652n | |
| Order of the Ministry of Health and Social Development of Russia dated July 6, 2005 No. 442 | |
| Mechanical engineering and metalworking industries | |
| Order of the Ministry of Health and Social Development of Russia dated December 14, 2010 No. 1104n | |
| Healthcare | |
| Order of the USSR Ministry of Health dated January 29, 1988 No. 65 | |
| Resolution of the Ministry of Labor of Russia dated December 29, 1997 No. 68 (as amended on May 5, 2012) | |
| Order of the Ministry of Health and Social Development of the Russian Federation dated November 18, 2004 No. 201 | |
| Food, meat and dairy industry | |
| Order of the Ministry of Health and Social Development of Russia dated December 31, 2010 No. 1247n | |
| Elevator, flour-grinding and feed industry | |
| Order of the Ministry of Labor of Russia dated December 22, 2017 No. 863n | |
| Agriculture and water management | |
| Order of the Ministry of Health and Social Development of Russia dated August 12, 2008 No. 416n | |
| Connection | |
| Order of the Ministry of Health and Social Development of Russia dated June 18, 2010 No. 454n | |
| Construction | |
| Order of the Ministry of Health and Social Development of the Russian Federation dated July 16, 2007 No. 477 | |
| Order of the Ministry of Health and Social Development of the Russian Federation dated December 7, 2010 No. 1077n | |
| Shipbuilding and ship repair | |
| Order of the Ministry of Labor of Russia dated November 3, 2015 No. 844n | |
| Transport | |
| Order of the Ministry of Health and Social Development of Russia dated October 22, 2008 No. 582n | |
| Order of the Ministry of Health and Social Development of Russia dated June 22, 2009 No. 357n | |
| Order of the Ministry of Health and Social Development of the Russian Federation dated December 7, 2010 No. 1078n | |
| Pulp and paper, wood chemical and wood processing industries | |
| Order of the Ministry of Labor of Russia dated November 17, 2016 No. 665n | |
| Chemistry | |
| Order of the Ministry of Health and Social Development of Russia dated August 11, 2011 No. 906n (extract) | |
| Energy | |
| Order of the Ministry of Health and Social Development of Russia dated April 25, 2011 No. 340n | |
| Light industry | |
| Order of the Ministry of Labor of Russia dated December 10, 2018 No. 778n | |
| Military units, investigative agencies, Ministry of Emergency Situations and other security | |
| Resolution of the Ministry of Labor of the Russian Federation dated July 22, 1999 No. 25 | |
| Resolution of the Ministry of Labor of the Russian Federation dated October 12, 2001 No. 73 | |
| Order of the Ministry of Health and Social Development of Russia dated August 13, 2009 No. 587n | |
| Order of the Ministry of Health and Social Development of the Russian Federation dated September 1, 2010 No. 777n | |
| Order of the Minister of Defense of the Russian Federation dated July 6, 2012 No. 1755 | |
| Standards for the free issuance of PPE | |
| Resolution of the Ministry of Labor of Russia dated December 8, 1997 No. 61 | |
| Resolution of the Ministry of Labor of Russia dated December 16, 1997 No. 63 | |
| Resolution of the Ministry of Labor of Russia dated December 25, 1997 No. 66 | |
| Resolution of the Ministry of Labor of Russia dated December 29, 1997 No. 68 | |
Cross-cutting professions and general criteria for issuance
Cross-cutting professions are those that can be used in various economic sectors. For example, professions such as carpenter, mechanic, janitor, cook and others. These specialists can work in different areas of production. For them, Order 997n establishes general criteria for the transfer of protective equipment:
- all protections are purchased at the expense of the employer or taken for temporary use under a lease agreement;
- are issued free of charge;
- the employer is obliged to inform employees about the personal protective equipment they are entitled to, familiarize them with the rules corresponding to their specialty, technical specifications;
- the employee, in turn, is obliged to correctly apply the protection issued to him;
- if the required PPE is not issued, the employee has the right to refuse to perform his work, which will not entail disciplinary action;
- PPE must correspond to their gender, size, nature and conditions of work performed;
- the employer must organize accounting and control of the transfer of protective equipment to employees within the established time frame;
- the terms of use begin to run from the day of their actual transfer to the employee and until the expiration date;
- receipt is reflected by an entry in the personal accounting card.
Industry rules
In areas of economic activity, each section is regulated by its own separate regulatory legal acts, for example, the principles by which protective equipment is issued in woodworking production are regulated by Resolution of the Ministry of Labor No. 61 of December 8, 1997, and construction, construction and installation and repair work - by Order Ministry of Health and Social Development No. 477 dated July 16, 2007. In addition, the law allows the employer to publish its own regulations regulating the issuance of PPE at the enterprise, provided that these standards will improve the situation of the employee.
The employer must use industry principles for a specific area of activity. And use standard industry standards for the issuance of personal protective equipment for general industries only if the former do not have rules that correspond to the work performed by employees. The Ministry of Labor of the Russian Federation speaks about this in its Explanation (Letter No. 15-2/OOG-1049 dated March 16, 2016).
For example, among the current labor standards, the issuance of PPE to catering enterprises is regulated by the Standard Industry Standards for the free issuance of workwear, safety shoes, etc. to trade workers, approved by Resolution of the Ministry of Labor of the Russian Federation dated December 29, 1997 No. 68.
The list of professions that are required to wear special clothing is small: manufacturer of semi-finished food products, kitchen worker, dishwasher, boiler washing worker, but this does not mean that special clothing in public catering is allocated only to these professions.
The names of professions are indicated in accordance with the ETKS, for example, according to the approval of the Decree of the Ministry of Labor of the Russian Federation dated 03/05/2004 No. 30, professions related to trade and catering are indicated in the section “Trade and catering” and it includes the professions: bartender, kitchen worker, goods picker, etc.
Public catering can and should be guided not only by standard standards No. 68, but also by the standards for issuing trade protection items. For example, provide PPE standards for the bartender and administrator in the canteen.
And the rules for issuing PPE for workers common to all sectors of the economy (janitor, cloakroom attendant, industrial premises cleaner, etc.), even if they work in public catering, are looked for in the rules relevant for cross-cutting professions.
Ask questions and we will supplement the article with answers and explanations!
Notes:1. Personal protective equipment provided for in this paragraph is issued to the permanent engineering and technical staff of the aviation engineering service of ROSTO aviation organizations and to specialists from other divisions of these organizations engaged in the provision and maintenance of flights, as well as to the engineering staff of aviation departments of republican, regional and regional councils GROWTH. Cadets of the ROSTO Aviation Technical School are issued personal protective equipment for 50% of the school's payroll, except for cotton summer suits, which are issued for 100% of the school's payroll.
2. The wearing period of all personal protective equipment issued to the full-time engineering staff of the aviation engineering service of the Aviation Directorate of the ROSTO CS and the aviation departments of the republican, regional and regional councils of ROSTO is increased by 2 years.
3. The wearing period of all personal protective equipment issued to the heads of the fire brigade (security), fire service and full-time flight managers of ROSTO aviation organizations is increased by 1 year.
4. A winter cotton jacket with batting with a fur collar is issued to the engineering and technical staff of the aviation engineering service of ROSTO aviation organizations, who directly service aircraft, and to the engineers of the aviation departments of the republican, regional and regional councils of ROSTO.
5. A demi-season cotton jacket in areas with a temperate climate is issued to the engineering and technical staff of the aviation engineering service of ROSTO aviation organizations, who directly service aircraft, and to the engineers of the aviation departments of the republican, regional and regional councils of ROSTO.
6. A cotton jacket with batting combined with a fur collar is issued to specialists from other departments of ROSTO aviation organizations who are not directly involved in servicing aircraft, and to cadets of the ROSTO aviation technical school.
7. The sweater, sandals and beret are issued to the engineering and technical staff of the aviation engineering service of ROSTO aviation organizations who directly service aircraft.
8. A cotton summer suit is issued to cadets of the ROSTO Aviation Technical School, one set for 1 year.
9. Thin felt boots and galoshes for them are issued to engineers of the aviation engineering service of ROSTO aviation organizations who directly service aircraft, as well as to engineers of the aviation departments of the republican, regional and regional councils of ROSTO. Army felt boots and galoshes for them are not issued in these cases.
10. When the workers named in paragraph "d" are employed on the coast of the Arctic Ocean, the following are issued: fur high boots - 1 pair for 3 years, fur socks - 1 pair for 1 year, wool socks - 1 pair for 1 year, mittens for fur - 2 pairs for 1 year.
11. A cotton winter helmet in all climatic regions and a cotton summer helmet in areas with a particularly cold climate are issued to the engineering and technical staff of the aviation engineering service of ROSTO aviation organizations directly servicing aircraft, and on the coast of the Arctic Ocean - to all personnel receiving funds personal protection according to the standards named in this paragraph. A cotton winter helmet on the coast of the Arctic Ocean is issued to the specified specialists for 2 years.
12. Leather gloves with fur are issued to engineers of the aviation engineering service of ROSTO aviation organizations who directly service aircraft, and to engineers of the aviation departments of the republican, regional and regional councils of ROSTO instead of fur-lined mittens and warm cotton gloves. On the coast of the Arctic Ocean, these specialists are additionally issued cotton mittens with fur - 1 pair for 1 year.
13. A white cotton robe and a white cotton beret are allowed to be issued to engineering and technical personnel servicing precision instruments and equipment by increasing the wear period from 2 to 3 years for two sets of cotton summer suits.
14. The engineering and technical staff of ROSTO aviation organizations directly servicing aircraft includes the entire engineering and technical staff of the aviation engineering service of these organizations (with the exception of accounting and planning technicians) and flight test stations of aircraft repair plants, as well as engineering technical staff of aircraft repair plants directly involved in the repair of aircraft.
From the beginning of 2017, enterprises that pay to the Social Insurance Fund will be able to compensate for the costs of purchasing safety shoes, workwear and other personal protective equipment (PPE) through injury contributions.
Moreover, only the cost of workwear produced in Russia and from Russian materials is subject to reimbursement.
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 funds for other similar purposes:
- providing those employed with therapeutic and preventive nutrition (milk);
- providing vouchers for sanatorium and resort treatment for such employees;
- carrying out;
- purchase of first aid kits, and for transport enterprises - tachographs and breathalyzers;
- training and retraining of specialists in;
- assessment of working conditions and;
- other similar events.
The policyholder will need to prove:
- compliance of certified workplaces with working conditions and professions for which PPE is required;
- compliance of PPE with the technical regulations of the Customs Union “On the safety of PPE” No. 878 dated December 9, 2011;
- compliance of all personal protective equipment with issuance standards.
Order of the Ministry of Health and Social Development No. 290n dated June 1, 2009
The order contains general inter-industry rules that apply to all employers, as well as the definition of PPE - strictly personal protective equipment that is intended to:
- for protection against contamination or temperature conditions;
- to reduce the degree of exposure of workers to harmful factors.
It is permissible to draw up a lease agreement for temporary use. Products must be certified. The employee must be notified of the standard applicable to his position.
Priority in provision, according to the order, belongs to industry standards for the type of activity of the enterprise, and for workers in cross-cutting professions that exist in many enterprises - according to standards for types of work.
Cross-cutting professions and general criteria for issuance
Order of the Ministry of Labor of the Russian Federation No. 997n dated December 9, 2014 established annual issuance standards for a list of 195 cross-cutting professions.
Drivers of trucks, tractors and truck cranes are entitled to:
- one suit;
- 6 pairs of polymer coated gloves.
For a gas welder, an electric gas welder, an electric welder, a welder of fittings and 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 that protect against sparks and elevated temperatures;
- duty dielectric gloves, boots, mats;
- 6 pairs of polymer-coated gloves, 12 of melt-splash resistant gloves, gloves with spot-on wear;
- protective heat-resistant shield (welder mask) with a light filter or glasses with similar characteristics;
- safety glasses, respirator - until worn out.
Storekeepers and sellers of non-food products are given the following under normal conditions, without exposure to hazardous substances:
- two aprons with a bib;
- monthly - gloves.
Veterinarian, livestock breeder, groom are provided with:
- a suit or robe with trousers to protect against contamination;
- 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 standards provide for the provision to workers of all industries:
- climate-adapted workwear and footwear (Resolution of the Ministry of Labor No. 70 of December 31, 1997);
- special reflective and signal clothing (Order of the Ministry of Social Development No. 297 of April 20, 2006).
Thus, clothing is designed for comfortable outdoor use during 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 zone), with a winter temperature of -25°C and a wind of 6.8 m/s;
- class 3 (central Siberia, northern European part of the country, Kamchatka, Sakhalin, Kuril Islands) with temperatures from -41°C;
- Class 2 (southern Far East, middle and southern Urals, southern Siberia, Udmurtia, Tatarstan, Karelia, Kirov region) temperature from -18°C, wind 3.6 m/s;
- Class 1 (southern and central European parts of the Russian Federation) temperature from -9.7°C, wind 5.6 m/s.
For a special climate zone, for example, the following is issued: 
- protective suit with insulating lining (similar to protective suits against
- acids, fire, sparks) - for one and a half years;
- protective jacket with 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 standards 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 forestry industry, pulp and paper production, microbiology, pharmaceuticals;
- No. 341n dated 08/02/2013 - coal mines;
- No. 61 dated December 8, 1997 - peat harvesting, woodworking;
- No. 906n dated August 11, 2011 - chemical industry;
- No. 652n dated November 1, 2013 - metallurgy;
- No. 1104n dated December 14, 2010 - mechanical engineering
- No. 357n dated June 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, milling machine:
- anti-pollution suit;
- leather boots with protective toe cap;
- mittens or gloves (for working with a crane beam);
- anti-aerosol respirator (when processing cast iron).
Order No. 357n dated June 22, 2009 defines PPE standards for road workers:
Asphalt concrete worker (except winter season):
- signal suit or overalls;
- leather boots or boots with protective toe caps;
- safety glasses and helmet with liner;
- canvas mittens or knitted gloves;
- knee pads;
- headphones or earplugs;
- respirator.
In winter additionally:
- signal suit with insulating lining;
- waterproof signal raincoat;
- insulated leather boots or felt boots.
During road works:
- signal vest.
PPE issued to each individual employee must correspond to his gender, height, and size.
The employee is required to use PPE correctly. If an employee refuses to use special clothing and protective equipment, the employer has the right to remove the person from work and impose 
In addition to clothing, footwear and protective items, standards establish the provision of disinfectants and washing-off liquids (soap), and protective hand creams. The issuance of all PPE is recorded in the employee’s card; the card is electronically confirmed with links to a document containing the signature of the recipient.
Concern for the health and safety of an employee in the process of work is not a right, but an obligation established by law by the state. It is in the general interest to prevent, as far as possible, accidents and occupational diseases at work.
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1. In what order should employers provide their employees with special clothing and other personal protective equipment.
2. How to reflect for tax purposes the costs of purchasing personal protective equipment.
3. What are the features of accounting for workwear and personal protective equipment.
Providing workers with special clothing, shoes and other personal protective equipment is not as uncommon as it might seem at first glance. For example, by law, an employer is required to provide PPE for employees whose work involves pollution. And this category includes, among other things, cleaners and drivers - positions that exist in almost every organization. In addition, PPE must be issued to employees engaged in work with harmful and dangerous working conditions, such as welders, laboratory technicians, mechanics, etc. With the introduction of a special assessment of working conditions mandatory for all employers, it is unlikely that it will be possible to “forget” to provide their employees with special clothing and PPE - a reminder will be the report of a specialized organization on the results of the special assessment. Therefore, employers need to be prepared to finance the purchase of personal protective equipment, and accountants need to reflect them in their accounts.
The procedure for providing workers with special clothing and other personal protective equipment
The employer is responsible for ensuring safe conditions and labor protection. For this purpose, the Labor Code of the Russian Federation provides for the issuance of personal protective equipment (PPE) to workers engaged in work with harmful and (or) dangerous working conditions, as well as work performed in special temperature conditions or associated with pollution (Article 212 of the Labor Code of the Russian Federation). Wherein Personal protective equipment includes special clothing, special shoes and safety devices (overalls, suits, jackets, trousers, dressing gowns, sheepskin coats, sheepskin coats, various shoes, mittens, goggles, helmets, gas masks, respirators) used to prevent or reduce workers’ exposure to harmful and (or) hazardous production factors, as well as for protection against pollution.
Procedure for providing workers with PPE established by the Intersectoral Rules for Providing Workers with Special Clothing, Special Footwear and Other Personal Protective Equipment (approved by Order of the Ministry of Health and Social Development of Russia dated June 1, 2009 No. 290n), according to which:
- PPE is purchased by the employer at his own expense, it is also possible to purchase PPE for temporary use under a lease agreement.
- PPE intended for issuance to employees must have valid certificate or declaration of conformity, confirming compliance with the safety requirements established by law.
- Working clothes and other personal protective equipment are issued to employees, free based on results and issuance standards.
Standard standards for issuing personal protective equipment to employees, universal for all sectors of the economy, are established by the following documents:
- Order of the Ministry of Health and Social Development of the Russian Federation dated October 1, 2008 N 541n (valid until May 27, 2015), Order of the Ministry of Labor of Russia dated December 9, 2014 N 997n (valid from May 28, 2015) - in relation to special clothing and footwear and other personal protective equipment for professions and positions;
- Resolution of the Ministry of Labor of Russia dated December 31, 1997 N 70 - in relation to warm special clothing and footwear according to climatic zones;
- Order of the Ministry of Health and Social Development of Russia dated April 20, 2006 N 297 - regarding special high-visibility signal clothing.
In addition to industry-wide standards, there are standard standards for issuing PPE that are used in each specific industry, for example, in construction, transport, and healthcare. In addition, if there are financial opportunities, the employer has the right to establish increased issuance standards or otherwise improve the provision of workers with protective equipment. The established procedure for issuing PPE must be enshrined in the relevant local regulations.
In order to comply with the standards for issuing PPE to employees and the timing of their use, the employer must organize accounting of PPE in use. The issuance and return of protective clothing is reflected in the personal record card for the issuance of personal protective equipment, the form of which is established by the Intersectoral Rules (Order of the Ministry of Health and Social Development of Russia dated June 1, 2009 No. 290n).
Personal registration cards for the issuance of personal protective equipment can be filled out both in paper and electronic form. In the latter case, instead of the employee’s personal signature, the date and number of the accounting document, which contains the employee’s signature in receiving PPE (for example, a demand invoice), are affixed.
! Note: Work clothes and other personal protective equipment are issued to employees for use, while ownership remains with the employer. Therefore, upon dismissal or transfer to another job, the employee is obliged to return the PPE received, otherwise the cost of the PPE may be withheld from wages.
Tax accounting of workwear and personal protective equipment
Taxpayers have the right to include as expenses the costs of purchasing workwear and other personal protective equipment for employees both for calculating income tax and for the simplified tax system. However, you can only take into account the costs of personal protective equipment within the current standard issuance standards or increased standards confirmed(Letters of the Ministry of Finance dated November 25, 2014 No. 03-03-06/1/59763, dated February 16, 2012 No. 03-03-06/4/8).
The procedure for accepting expenses for the purchase of personal protective equipment for tax accounting depends on their cost and period of use. Depending on these factors, personal protective equipment can be taken into account either as part of material costs or as part of costs for the acquisition of fixed assets.
If personal protective equipment is accepted for tax accounting as fixed assets, then their cost is written off as expenses after commissioning (issuance to the employee):
- in the case of OSN - monthly during the established period of use by calculating depreciation;
- under the simplified tax system - a lump sum on the last day of the reporting (tax) period in the amount of amounts paid (clause 3 of article 346.16, clause 4 of clause 2 of article 346.17 of the Tax Code of the Russian Federation)
If PPE is taken into account as part of material costs, then their value is accepted for tax accounting:
- In the case of OSN - at a time during commissioning (issuance to an employee) or evenly, taking into account the period of use or other economically justified indicators (if the period of use of PPE exceeds one reporting period for income tax) (clause 3 of clause 1 of Article 254 of the Tax Code of the Russian Federation) . The option of accounting for personal protective equipment chosen by the taxpayer must be fixed in the accounting policy for tax purposes;
- Under the simplified tax system - once after posting and payment.
! Note: If the cost of purchased personal protective equipment is partially or fully reimbursed from the Social Insurance Fund, then the amount of reimbursement should be taken into account for tax purposes as non-operating income. The procedure for reimbursement of expenses for the purchase of special clothing and other personal protective equipment for employees is generally similar to the procedure for reimbursement, which is described in one of the previous articles.
Personal income tax and insurance premiums
Since special clothing and other personal protective equipment are issued to employees for use, without transfer of ownership, and are not remuneration for labor, their cost does not relate to employee income. In this regard, the cost of PPE provided to employees is not a subject to a tax:
- Personal income tax (Article 207 of the Tax Code of the Russian Federation);
- insurance contributions to the Pension Fund, FFOMS and Social Insurance Fund (Article 7 of the Federal Law of July 24, 2009 N 212-FZ, clause 1 of Article 20.1 of the Federal Law of July 24, 1998 N 125-FZ).
Accounting for workwear and personal protective equipment
For the purpose of accounting for special clothing and other personal protective equipment, organizations must be guided by the Guidelines for accounting of special tools, special devices, special equipment and special clothing (approved by Order of the Ministry of Finance of Russia dated December 26, 2002 N 135n). In accordance with these instructions, personal protective equipment, regardless of their cost and period of use, are accounted for as inventories (on account 10). However, the organization has the right to provide for the accounting of personal protective equipment that meets the criteria of fixed assets as part of fixed assets (account 01) (Letter of the Ministry of Finance of the Russian Federation dated May 12, 2003 No. 16-00-14/159).
! Note: Since accounting for PPE as fixed assets is the right of the organization, the choice of a specific accounting option must be fixed in the accounting policy for accounting purposes:
- Option 1. Special clothing and other personal protective equipment are taken into account as part of inventories, regardless of cost and service life.
- Option 2. Special clothing and other personal protective equipment with a cost of over 40,000 rubles* and a service life of more than a year are taken into account as part of fixed assets in the manner established by PBU 6/01. Special clothing and other personal protective equipment that do not meet the specified criteria are taken into account as part of the MPZ.
* The organization has the right to establish another cost criterion for classifying inventories as fixed assets, but not more than 40,000 rubles. (paragraph 4, clause 5 of PBU 6/01)
Since the second option for accounting for personal protective equipment corresponds to the reflection of personal protective equipment in tax accounting, it is advisable to choose and register it in the accounting policy: this will bring tax and accounting accounting as close as possible.
The procedure for writing off the cost of purchased personal protective equipment as expenses depends on the option of their accounting.
- If personal protective equipment is accepted for accounting as part of the inventory, then its cost, in accordance with the Methodological Instructions, should be written off as expenses linearly throughout the entire period of use (clause 26 of the Methodological Instructions).
! Note: The cost of PPE, the service life of which does not exceed 12 months, can be written off as expenses at a time at the time of transfer to the employee (clause 21 of the Methodological Instructions). However, this accounting option needs to be fixed in the accounting policy for accounting purposes, and it is better if it coincides with the option chosen for tax accounting purposes.
- If personal protective equipment is taken into account as fixed assets (that is, it meets the criteria for recognizing assets as fixed assets), then their cost is written off as expenses by calculating depreciation.
Accounting for special clothing and other personal protective equipment
|
Account debit |
Account credit | |
|
Accounting for personal protective equipment as a fixed asset |
||
| PPE purchased | ||
| 01 "Fixed assets" | 08 “Investments in non-current assets” | PPE is accepted for accounting as fixed assets |
| 01 “Fixed Assets” / Responsibility Center (MOL) | 01 "Fixed assets" | |
| 02 “Depreciation of fixed assets” | Monthly during the period of use of PPE: Depreciation is calculated on the cost of PPE | |
|
Accounting for personal protective equipment as part of the inventory (use period more than 12 months) |
||
| 60 “Settlements with suppliers and contractors” | PPE purchased | |
| 10-10 “Special equipment and special clothing in the warehouse” | PPE was given to the employee for use | |
| 20 “Main production” (26, 44) | 10-11 “Special equipment and special clothing in operation” | Monthly during the period of use of PPE: the cost of PPE is partially written off as expenses |
|
Accounting for personal protective equipment as part of the inventory (use period no more than 12 months) |
||
| 10-10 “Special equipment and special clothing in the warehouse” | 60 “Settlements with suppliers and contractors” | PPE purchased |
| 20 “Main production” (26, 44) | 10-10 “Special equipment and special clothing in the warehouse” | The cost of personal protective equipment is written off as an expense upon transfer to the employee |
| Off-balance sheet account “Special equipment and special clothing in use” | The cost of personal protective equipment transferred to employees for use is reflected off the balance sheet (if, by decision of the organization, off-balance sheet accounting is maintained) | |
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Normative base
- Tax Code of the Russian Federation
- Labor Code of the Russian Federation
- Federal Law of July 24, 2009 No. 212-FZ “On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund”
- Federal Law of July 24, 1998 No. 125-FZ “On compulsory social insurance against industrial accidents and occupational diseases”
- Order of the Ministry of Health and Social Development of Russia dated June 1, 2009 No. 290n “On approval of intersectoral rules for providing workers with special clothing, special footwear and other personal protective equipment”
- Order of the Ministry of Health and Social Development of the Russian Federation dated October 1, 2008 No. 541n “On approval of the Standard Standards for the free issuance of certified special clothing, special footwear and other personal protective equipment to workers of cross-cutting professions and positions in all sectors of the economy engaged in work with harmful and (or) dangerous working conditions, and also for work performed in special temperature conditions or associated with pollution"
- Order of the Ministry of Labor of Russia dated December 09, 2014 No. 997n “On approval of the Standard Standards for the free issuance of special clothing, special footwear and other personal protective equipment to workers in cross-cutting professions and positions of all types of economic activities engaged in work with harmful and (or) dangerous working conditions, and also for work performed in special temperature conditions or associated with pollution"
- Order of the Ministry of Health and Social Development of Russia dated April 20, 2006 No. 297 “On approval of the Standard Standards for the free issuance of certified special high-visibility signal clothing to workers in all sectors of the economy”
- Resolution of the Ministry of Labor of the Russian Federation dated December 31, 1997 No. 70 “On approval of the Standards for the free issuance of warm special clothing and warm special footwear to workers in climatic zones that are common to all sectors of the economy (except for climatic regions specifically provided for in the Standard Industry Norms for the free issuance of special clothing and special footwear and other personal protective equipment for maritime transport workers; civil aviation workers; workers carrying out observations and work on the hydrometeorological regime of the environment; permanent and variable staff of educational and sports organizations of the Russian Defense Sports and Technical Organization (ROSTO)"
Find out how to read the official texts of these documents in the section