The list of standard branch norms for the issuance of overalls. Rates of issue of PPE. If in mechanical engineering and metalworking
Overalls are personal protective equipment. Such clothes must be given to those employees who are employed at work (paragraph 6 of part 2 and article 221 of the Labor Code of the Russian Federation.):
- with harmful and (or) dangerous working conditions;
- in special temperature conditions;
- pollution related.
Overalls may include the following property: special clothing, special shoes and safety devices (overalls, suits, jackets, trousers, gowns, short fur coats, sheepskin coats, various shoes, mittens, glasses, helmets, gas masks, respirators, and other types of special clothing).
It is necessary to issue overalls to employees according to the Rules, which are approved by the order of the Ministry of Health and Social Development of Russia dated June 1, 2009 (.docx 32Kb). At the same time, typical industry professions for which workwear is required, as well as the types of such clothes and the terms of use.
It also happens that employees are given clothing that is not designed to protect against any harmful factors. Only for the purpose of demonstrating affiliation with a particular organization or complying with form style... Such clothes are considered uniform... It is issued to certain categories of employees - according to the list provided for by law or local documents of the employer. For such clothes, the rules for workwear do not apply, take it into account in a different way.
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Personal cards for the issuance of workwear must be filled out completely
The issuance of personal protective equipment to employees and their delivery is recorded in the personal record card for the issuance of PPE. Such a norm is spelled out in clause 13 of the order of the Ministry of Health and Social Development (.docx 32Kb) "On the approval of the Interindustry rules for providing workers with special clothing, special footwear and other personal protective equipment."
Funding by the FSS of expenses for workwear: what documents will be required
Expanded the list of documents that must be submitted to Social Insurance together with an application for financing the acquisition for workers-"pests" special clothing, safety footwear and other personal protective equipment (PPE).
In addition to the list of personal protective equipment purchased and copies of certificates of conformity for them, the employer will also need to provide a copy of the conclusion of the Ministry of Industry and Trade that the overalls and other PPE were produced in the territory of the Russian Federation.
According to the current from 01.01.2017 to the rules, expenses for the purchase of imported workwear, special footwear and PPE are no longer funded by contributions "for injuries".
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How to take overalls into account when calculating income tax
Consider overalls, depending on their cost, as part of material costs or in funds.
1 . In what cases and how to take into account overalls in the composition of fixed assets
Overalls, the initial cost of which exceeds 100,000 rubles, and the useful life of more than 12 months, is taken into account as part of fixed assets (clause 1, clause 1 of article 257 of the Tax Code of the Russian Federation).
Recognize the cost of such workwear as an expense gradually - during its useful life by monthly accrual depreciation (clause 3, clause 2, article 253, clause 2, article 259 of the Tax Code of the Russian Federation). This period, as a rule, you determine yourself in accordance with the manufacturer's recommendations (clause 6 of article 258 of the Tax Code of the Russian Federation).
With the accrual method, accounting for accrued depreciation in expenses depends on whether it relates to direct or indirect expenses.
If workers use overalls in the production of goods (works, services), then depreciation on it refers to direct costs. This means that it is necessary to take it into account when calculating profit tax as the goods (works, services) are sold, in the cost of which it is taken into account (clauses 1, 2, article 318 of the Tax Code of the Russian Federation).
2. How to take overalls into account as part of material costs
The cost of overalls, which is not depreciable property, can be taken into account as part of material costs, while the following conditions are met (subparagraph 3 of paragraph 1 of article 254 of the Tax Code of the Russian Federation, article 221 of the Labor Code of the Russian Federation, paragraphs of paragraph 5, 6 of the Interindustry rules approved By order of the Ministry of Health and Social Development of Russia dated 01.06.2009 N 290n, Letter of the Ministry of Finance of Russia dated 19.08.2016 (.docx 15Kb)):
- the organization carried out a special assessment of working conditions (certification of workplaces);
- overalls are issued in accordance with the standard rates for their issuance or increased rates established by the organization and approved by the local regulation(for example, by order).
The cost of overalls is included in material costs in full as of the date of issue of clothing to employees (subparagraph 3 of paragraph 1 of article 254 of the Tax Code of the Russian Federation).
You have the right to establish a different procedure for writing off the cost of overalls (for example, evenly during the period of use), securing it for tax purposes (subparagraph 3 of paragraph 1 of article 254, article 313 of the Tax Code of the Russian Federation).
In the tax accounting of overalls, you can use the same primary source as in accounting.
If in tax accounting you attributed overalls to material expenses, then its cost can be written off at a time on the day when you transfer it into operation. The basis will be item 1. At the same time, those primary documents and the ledgers you keep for workwear accounting purposes. For example, a receipt voucher according to the form No. M-4, the invoice-invoice according to the form No. M-11, the statement of the issuance of overalls to employees.
It is possible to write off overalls when calculating income tax, even if its issuance is not provided for by the Model Norms. But in this case, it is necessary to assess the working conditions. And already on its basis, issue an order for the issuance of overalls, in which to establish the period of wearing. In this regard, there is a letter from the Ministry of Finance of Russia dated 11.12.2012 No. 03-03-06 / 1/645.
Note: If the period of use of overalls exceeds 12 months, and the cost is more than 40,000 rubles, then this asset is already a depreciable property.
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Issuance of overalls at higher rates
The organization can establish in a local act its own norms for the issuance of overalls to employees and, guided by these norms, write off the costs of its purchase. But such costs reduce taxable profit, provided that their necessity is confirmed by the results of a special assessment of working conditions. This conclusion follows from the letter of the Ministry of Finance of Russia dated November 25, 2014 No. 03-03-06 / 1/59763.
So, to improve the working environment for employees, you can deviate from industry rules. So, on your own initiative, you can:
- change overalls more often, because industry norms set only the maximum terms for its use;
- replace overalls with a different kind. If you are not sure if you have correctly matched the types of PPE, send a written request to the regional labor inspectorate. In it, justify the reason for this need. And after you get a positive answer, give employees other overalls. If the replacement is not fundamental, for example, you issue a windbreaker instead of a jacket, then it is not necessary to agree on it (letter of the Ministry of Finance of Russia dated April 5, 2006 No. 03-03-04 / 1/320);
- issue overalls to employees for whom it is not provided for by the standard norms. To do this, you will have to spend special assessment working conditions. If, according to its results, the working conditions are recognized as harmful, hazardous or associated with pollution, then the issuance of overalls will be justified. If the organization has a trade union, then it is necessary to coordinate with it the issuance of overalls that are not provided for by the standard norms.
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Where to fix the procedure for issuing workwear
This is fixed in local documents. For example, in a collective or employment contract or . In this case, the following data must be approved:
- a list of positions associated with harmful and (or) hazardous working conditions (production factors that can lead to injury or injury to an employee), with pollution;
- norms for the issuance of overalls for each position;
- the period of wearing, after which the employee must be issued a new set of overalls.
Note: Clause 6 of the Rules approved by order of the Ministry of Health and Social Development of Russia dated June 1, 2009 No. 290n, as well as part 4 and paragraph 9 of part 2 of article 41 of the Labor Code of the Russian Federation.
How to determine, for accounting purposes, the period of wearing overalls, if the issuance rate is set "before wear and tear"
The period of wearing workwear can be set to any, taking into account the mode of its operation. And if a maximum is provided by the standard norms, then within its limits.
The “before wear” rate means that the personal protective equipment can be worn until it becomes unusable. And for a uniform write-off of PPE in accounting, it is necessary to establish a specific period of use. For example, based on the results of working conditions, as well as taking into account the conditions and characteristics of the work performed.
In this case, the standard norms can set the maximum wear period. For example, for goggles, the wearing period cannot be more than one year (Standard norms approved by the order of the Ministry of Health and Social Development of Russia dated June 22, 2009 No. 357n). Accordingly, the useful life of such glasses for accounting purposes cannot be more than a year.
Note: Clause 6 of the Rules approved by order of the Ministry of Health and Social Development of Russia dated June 1, 2009 No. 290n, clause 26 Methodical recommendations approved by the order of the Ministry of Finance of Russia dated December 26, 2002 No. 135n.
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Responsibility for violation of the rules for issuing overalls
If you do not provide employees with personal protective equipment, administrative responsibility will follow.
Entrepreneurs, organizations and their leaders can be severely fined for such a violation. But only if personal protective equipment is attributed to the 2nd risk class in accordance with the technical regulations approved by the decision of the Commission Customs Union dated December 9, 2011 No. 878. For example, it can be shoes from punctures and cuts, protective helmets, shields or welder goggles, etc.
The size of the fines in this case will be:
- from 130,000 to 150,000 rubles. - for organizations;
- from 20,000 to 30,000 rubles. - for officials or entrepreneurs;
- from 100,000 to 200,000 rubles. - for organizations;
- from 30,000 to 40,000 rubles. - for officials or entrepreneurs.
In addition, for a repeated violation, instead of a fine, more severe administrative punishment can be applied in the form of:
- suspension of activities for up to 90 days - for organizations and entrepreneurs;
- disqualifications for a period of 1 to 3 years - for officials.
Punish the head can Labour Inspectorate or a court at her request. Inspectors can detect a violation or learn about it from an employee complaint.
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Issuance rates, rates and percentage of wear of overalls
Organizations can set such standards both independently, based on a reasonable need for overalls, and on the basis of industry standards. free issue overalls approved by the Ministry of Labor of the Russian Federation.
For example, such standards for organizations are defined by Appendix No. 7 of the Resolution of the Ministry of Labor of the Russian Federation of December 29, 1997, No. 68 "On Approval of Standard Industry Standards for Free Issuance of Special Clothing, Special Footwear and Other Personal Protective Equipment to Employees".
The norms for the free distribution of overalls, determined by organizations independently, cannot be lower than the norms established by the Ministry of Labor of the Russian Federation.
Norms for issuing workwear in light industry
On the official internet portal legal information the Order of the Ministry of Labor dated December 10, 2018 No. 778n on the approval of standard norms for the issuance of overalls to workers of light industry organizations employed in work with harmful and hazardous working conditions, as well as in work performed in special temperature conditions or associated with pollution, was published.
The order lists the professions and positions of light industry workers and the overalls, footwear and other PPE that are due to them, indicating the norms for their issuance for a year (pieces, pairs of sets.)
In accounting the purchase of workwear and special equipment is reflected on account 10(as well as the inventories) at the actual cost (clause 5 of PBU 5/01). In this case, their actual cost will be the sum of all the actual costs for the purchase of overalls (special equipment) and bringing it to a state suitable for use.
The procedure for evaluating workwear and special equipment, as well as the reflection of transactions on their capitalization in accounting are similar to other inventories. At the same time, the organization can open special sub-accounts for accounting for workwear and special equipment:
10-10 "Special equipment and special clothing in stock";
10-11 "Special equipment and special clothing in service".
Issue for production overalls and special rigging, accounted for as an MPZ, is drawn up with invoice requirements in the form No. M-11, approved by the decree of the State Statistics Committee of the Russian Federation of October 30, 1997 No. 71a.
Commissioning overalls or special equipment does not mean that all the costs associated with their acquisition (receipt) are written off in accounting as expenses. Possible various options repayment of their value.
For workwear in this situation, its service life (operation) plays an important role. So, in accordance with paragraph 21 Methodical instructions for accounting of workwear, enterprises can write off the cost of workwear with a service life of up to one year immediately to the accounts of cost accounting (distribution costs):
- the cost of overalls with a service life of less than 12 months has been written off.
If such an option is not provided for by the organization's accounting policy for accounting purposes (or overalls with a service life of more than one year are issued for production (operation)), then its cost is repaid in a linear manner based on the terms of its useful clothing, special footwear and other personal protective equipment, as well as in the Rules for providing workers with special clothing, special footwear and other personal protective equipment, approved by the Resolution of the Ministry of Labor of the Russian Federation of December 18, 1998 No. 51 (clause 26 of the Guidelines for accounting for workwear).
Reflection in the accounting of the repayment of the cost of special clothing is reflected in the debit of the accounts for accounting for production costs and the credit of account 10 (clause 27 of the Guidelines for accounting for special clothing):
DEBIT 23, 25, 26, etc. CREDIT 10
- written off (repaid) part of the cost of workwear with a service life of more than 12 months.
Cost of special equipment can be repaid organization in one of the following ways (clause 24 of the Guidelines for accounting of workwear):
- method of writing off the cost in proportion to the volume of products (works, services) produced;
- in a linear way.
The application of one of the methods for a group of homogeneous objects of special equipment is carried out during the entire useful life of the objects included in this group, and must be recorded in the accounting policy of the organization for accounting purposes.
The amount of repayment of the cost of special equipment is determined:
- in the case of the method of writing off the cost in proportion to the volume of products (works, services) - based on the natural indicator of the volume of products (works, services) in the reporting period and the ratio of the actual cost of the object of special equipment to the estimated volume of production (works, services) for the entire expected useful life the specified object;
- with the linear method - based on the actual cost of the object of special equipment and norms calculated based on the useful life of this object.
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Budgetary organizations, Footwear for employees, Useful life, Purchase and accounting of overalls, special equipment, Cost and disposal
These methods are similar to the methods of depreciation of fixed assets and calculations for them are made as well.
Disposal special clothing and special equipment may be in cases of their sale, transfer free of charge (with the exception of a contract of gratuitous use), write-off in case of moral and physical deterioration, liquidation in accidents, natural disasters and other emergencies, transfer in the form of a contribution to authorized capital other organizations.
Most often, the disposal of workwear and special equipment occurs as a result of its complete wear or sale.
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Wear rate of workwear
In the first case, it should be borne in mind that the write-off of special clothing and special equipment from accounting is carried out only when they are actually physically disposed of (clause 31 of the Methodological Guidelines for Accounting for Overalls). In other words, regardless of whether or not the cost of workwear (special equipment) has been fully paid off, it is written off only in case of impossibility of its further use due to physical unsuitability.
Decommissioning of overalls (special equipment) is carried out on the basis of the act of writing off overalls (special equipment). Due to the lack of unified form of such an act, it should be developed by the organization itself, with the approval in the album of non-unified forms of documents in the annex to the accounting policy for accounting purposes.
In the case when the entire cost of overalls (special equipment) has been repaid (written off to the expenses of the organization), no entries are made. Only a mark is put in the analytical accounting about the disposal of the object. If the cost of overalls is not fully paid off, then this operation is reflected in the accounting as follows (clause 39 of the Methodological Guidelines for accounting for overalls):
DEBIT 94 / CREDIT 10
- the residual value of the disposed overalls (special equipment) was written off;
DEBIT 73 / CREDIT 94
- the residual value of overalls (special equipment) was collected from the guilty person (employee of the enterprise);
or
DEBIT 91-2 / CREDIT 94
- Losses from the disposal of special clothing (special equipment) have been written off, if the guilty persons have not been identified.
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Determine the percentage of wear of special clothing
The employer's commission inspects special clothing and footwear by the organoleptic control method (visual inspection, palpation) and an inspection report is drawn up. During the inspection, the percentage of wear of special clothing is established.
If the overalls are still fit for further use after the expiration date, they can be put in order (by washing, cleaning, disinfection, degassing, decontamination, dedusting, decontamination and repair) and returned to workers. The suitability of the specified PPE for further use, the need for and the composition of measures for their care, as well as the percentage of wear and tear of PPE are established by the authorized employer official or by the labor protection commission of the organization (if any).
PPE returned by workers after the expiration of the wearing period, but suitable for further operation, are used for their intended purpose after taking care of them (washing, cleaning, disinfection, degassing, decontamination, dust removal, neutralization and repair). The suitability of these PPE for further use, the need for and the composition of measures to care for them, as well as the percentage of wear and tear of PPE are established by an official authorized by the employer or the labor protection commission of the organization (if any) and are recorded in the personal record card for issuing PPE (Order of the Ministry of Health and Social Development of Russia from 06/01/2009 (.docx 32Kb)).
Reflection of the disposal of overalls, When returned
Proper accounting of overalls is impossible without regular inventory, during which its presence and condition are established in the manner adopted for accounting of inventories.
The determination of the unsuitability and the decision of the issue of writing off special equipment and overalls is carried out in the organization by a permanent inventory commission (or working inventory commissions can be created). The results of the decision taken by the commission are formalized by an act on the write-off of fixed assets (form No. OS-4). The act is approved by the head of the organization.
Based on the issued acts for the write-off of fixed assets transferred to the accounting department of the organization, a note about the disposal of the object is made in the inventory card (form No. OS-6), inventory book (form No. OS-6b).
Premature physical wear and tear of overalls can occur in the following cases:
- overalls have fallen into disrepair negligence the employee for whom she is listed. Recovery of the amount of damage is made either by withholding Money from wages an employee in the amount of his average monthly earnings (Article 241 of the Labor Code of the Russian Federation), or with the consent of the employer, the employee can transfer equivalent property to compensate for the damage caused (Article 241.248 of the Labor Code of the Russian Federation);
- premature physical wear and tear occurred not through the fault of the employee, but in emergency relations or is a result of normal occupational risk.
EXAMPLE 1Through the fault of the employee, the work suit became unusable. The service life of the work suit is 36 months. Disposal of overalls due to premature physical wear and tear was formalized by a write-off certificate in the form No. OS-4.
The initial cost of the work suit is 8,000 rubles, the amount of accrued depreciation is 700 rubles. The organization collects from the guilty employee the amount of damage in the amount of his average monthly salary. The average monthly wage of an employee is 5,000 rubles.
The following entries are made in accounting:
D 01 subaccount "Disposal of overalls" - K 01 - 8000 rubles. - reflects the initial cost of the work suit;
D 02 - K 01 subaccount "Disposal of overalls" - 700 rubles. - the accrued depreciation has been written off;
D 94 - K 01 subaccount "Disposal of overalls" - 7300 rubles. - the residual value of the work suit is reflected;
D 73 - K 94 - 5000 rubles. - the write-off of the amount of damage at the expense of the guilty person is reflected;
D 91-2 - K 94 - 2300 rubles. - the difference between the amount of actual damage and the amount to be recovered from the guilty employee is reflected.
Write-off of overalls taken into account in the composition of materials is drawn up by a write-off certificate (forms No. M-4, M-8).
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EXAMPLE 2As a result of an emergency, the jacket worth 3,000 rubles, which was registered with the employee, fell into disrepair
The following entry is made in accounting:
D 99 - K 10 - 3000 rubles. - the cost of the jacket has been written off as an extraordinary expense.
For tax accounting purposes, when calculating income tax, losses from natural disasters, fires, accidents and other emergencies, including the costs associated with the prevention or elimination of the consequences of natural disasters or emergencies, are equated to non-operating expenses (subparagraph 6 of paragraph 2 of article 265 of the Tax Code of the Russian Federation).
If an item of special clothing is written off as a result of its sale, the proceeds from the sale are accepted for accounting in the amount specified by the parties in the sale and purchase agreement. When selling workwear in use, its residual value is written off.
With the free transfer of overalls, an entry is made in the accounting:
Д91-2 - К10 (01) - overalls donated free of charge
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What to do with returned overalls
Since the ownership of the workwear remains with the employer, the employee is obliged to return it:
- upon dismissal;
- when transferring to another job for which the use of the overalls issued to him is not provided;
- at the end of the period of wearing workwear instead of the newly issued one.
Note: Clause 64 of the Methodological Instructions approved by order of the Ministry of Finance of Russia dated December 26, 2002 No. 135n.
If the employee does not return the overalls, the cost can be deducted from his salary. The same can be done if the employee, through his own fault, ruins or loses overalls.
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You can independently set the norms for the issuance of free workwear
The Ministry of Health and Social Development of Russia has updated the limits for the issue of special clothing, footwear and other personal protective equipment (PPE) for workers who work in hazardous conditions. In addition, companies were allowed to adopt their own standards for providing employees with the necessary protective equipment.
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Is it possible to immediately write off overalls from the balance sheet when an employee is discharged, if the wearing period has not yet expired?
The fact is that the disposal of overalls before the end of the wearing period is possible only because of its unsuitability, damage or theft. At the same time, it is not the accountant who determines the unsuitability of personal protective equipment and decides the issue of writing them off, but a special inventory commission.
An exception to these rules is only for workwear with short wearing periods, no more than 12 months. Its cost is allowed to be written off at a time to cost accounting accounts. This is stated in paragraph 21 of the training manual, approved by order of the Ministry of Finance of Russia dated December 26, 2002 No. 135n.
Therefore, if the employee returned the suitable overalls before the end of the wearing period, then it should be handed over to dry cleaning and then given to others.
As for the safety footwear, it can be written off. Since you can't dry-clean your shoes. And the transfer of used shoes to another employee is a violation of basic hygiene rules.
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| clothing | These can be robes and capes to protect against dirt or chemicals on the body. substances, this category also includes outerwear, which is necessary in case of work at low temperatures - sheepskin coats, coats, etc. |
| PPE for hands varies in design for laboratory use | This is a pair of rubber gloves, and at low temperatures - warm gloves, during physical exertion - shoulder pads and elbow pads |
| Foot protection shoes | These can be slippers, shoes, boots, etc. |
| Protection of the face and organs of vision | Masks, goggles, shields |
| Protective headgear | Helmets, helmets, hats, etc. |
| Respiratory protection | Gas masks, masks, respirators, etc. |
| Insulating clothing | Air suit, spacesuit |
| Hearing aid protection | Birushi, headphones, helmets |
| Preventing falls from height | Safety belts, cables, etc. |
| Contamination protection | Robe, apron |
The complete set of PPE depends on the specifics of the working conditions. For example, it is important for an electrician to have dielectric gloves in the kit.
It is important what kind of products the specialist works with. Depending on the time of use, overalls are distinguished according to seasonality. It is designed for changing temperature conditions.
It is issued only for certain times of the year. At the end, it is handed over to the employer, where it is stored until the next season.
What are their functions
Depending on the specifics of the working conditions, as well as the classification, personal protective equipment performs different functions.
But all of them are reduced to a minimum of the influence of harmful factors of production. Overalls are in demand in many areas of industry.
Both in heavy engineering and metallurgy, where working conditions are hazardous, and in Food Industry where it protects against contamination.
But, of course, most of it should prevent mechanical damage, increasing the level of labor safety.
In the process of working under special conditions associated with temperature changes, it must provide a comfortable well-being of the employee.
In addition, workwear can be a marketing and advertising tool, since many companies prefer tailoring to order with a logo or other symbols.
When properly designed, workwear can affect the emotional state of employees.
Important! Timely issuance of PPE will reduce the risk of an accident, and, consequently, payments.
Normative base
Ensuring labor safety is an important issue and is regulated at the state level through a number of legislative acts.
First of all, it is, of course, the Labor Code of the Russian Federation, which contains articles related to this issue:
According to the approved standards, PPE undergoes mandatory certification or declaration of conformity.
Regarding directly the norms for the issuance of overalls, they are enshrined in a number of documents:
- Order of the Ministry of Labor of Russia No. 997n;
It is worth remembering that PPE refers to the fixed assets of the enterprise. Consequently, their issuance does not affect the employee's income level, and therefore they are not subject to insurance premiums. All this is enshrined in.
Emerging nuances
The rules for issuing free overalls have been legally established. The letter states that, referring to clause 7 of the Interregional Rules, the employer has the right to replace the type of workwear provided for by state regulations with a similar one.
Using this right, the employer is obliged to choose special clothing in which employees should receive full and effective protection.
An important condition is that the manager must take into account the opinion of the authorized member of the trade union.
In accordance with Inter-Adult Regulations Clause 12, PPE must be sex-matched, taking into account the height and size of the worker. These indicators are provided by the employee himself.
Overalls are issued for a documented period, which is calculated from the moment the employee receives the set in his hands.
Receiving overalls and other protective equipment in his hands, the employee fills out the "Personal account card". Consider an example of her sample:
Features for healthcare professionals
Such an area as medical care has its own characteristics.
Since the activities of employees are directly related to the health of visitors, it is important to provide maximum protection for both doctors who encounter various bacteria in the process, and patients.
In this regard, overalls for doctors have their own characteristics. She must have:
- antimicrobial protection;
- be antibacterial;
- anti-virus protective properties.
At the same time, it is important that the employee feels comfortable in such clothes. This significantly affects the quality of delivery.
The PPE package for employees includes a headdress, a dressing gown and a bib. All questions regarding PPE in this area are regulated.
If in mechanical engineering and metalworking
The most common industries dangerous professions are metalworking and mechanical engineering.
PPE for them also has its own characteristics. These professions involve working with metal, from which not only clothes are contaminated.
In this area, for the safety of work, the body, all limbs must be protected, as well as:
Therefore, the complete set of PPE in this area is one of the largest and depends on the profession of the employee.
From the beginning of 2017, enterprises-payers to the FSS will be able to compensate for the costs of purchasing special footwear, overalls and other personal protective equipment (PPE) at the expense of contributions for injuries.
Moreover, only the cost of workwear made in Russia and from Russian materials is subject to reimbursement.
Legislative acts
Order of the Ministry of Labor of the Russian Federation No. 201n of 04/29/2016
The order makes changes to another order, No. 580n dated 10.12.2012, about financial support 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:
- provision of those employed at work with therapeutic and prophylactic nutrition (milk);
- provision of vouchers for spa treatment for such workers;
- conducting;
- 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.
The policyholder 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 regulations 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 dated 01.06.2009
The order contains general cross-industry rules that apply to all employers, as well as the definition of PPE - strictly personal protective equipment, which are intended:
- to protect against contamination or temperature conditions;
- to reduce the degree of exposure to harmful factors at work.
It is permissible 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.
The priority in providing, according to the order, belongs to the industry norms for the type of activity of the enterprise, and for workers of cross-cutting professions that exist in many enterprises - according to the norms for the types of work.
Cross-cutting professions and general issuance criteria
Order of the Ministry of Labor of the Russian Federation No. 997n of 12/09/2014 established the issuance rates for a year for a list of 195 cross-cutting professions.
For drivers trucks, tractors and truck cranes put:
- one suit;
- 6 pairs of polymer coated gloves.
Gas welder, electric gas welder, electric welder, armature welder, plastics: 
- a suit that protects against splashes of molten metal;
- two pairs of leather boots that protect against sparks and high temperatures;
- two pairs of leather boots that protect against sparks and high temperatures;
- duty dielectric gloves, boots, rugs;
- 6 pairs of polymer coated gloves, 12 splash resistant gloves, spot gloves as they wear;
- protective heat-resistant shield (welder's mask) with a light filter or goggles with similar characteristics;
- goggles, respirator - before 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.
Veterinarian, livestock breeder, groom are provided with:
- a suit or dressing gown with trousers to protect against contamination;
- an apron with a bib;
- a pair of rubber boots;
- once a quarter - with gloves.
Street cleaners or cleaners receive: 
- anti-pollution suit;
- two aprons with a bib;
- rubber boots;
- once every two months - gloves.
In addition to cross-cutting professions, the model standards provide for the provision of workers in all industries:
- climatically adapted workwear and footwear (Resolution of the Ministry of Labor No. 70 of 31.12.1997);
- special reflective and signal clothing (Order of the Ministry of Social Development No. 297 of 20.04.2006).
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:
- 4 protection class 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;
- Grade 3 (central Siberia, north of the European part of the country, Kamchatka, Sakhalin, Kuril Islands) with temperatures from -41 ° С;
- Grade 2 (south of the Far East, middle and southern Urals, south of Siberia, Udmurtia, Tatarstan, Karelia, Kirov region) temperature from -18 ° С, wind speed 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 is provided: 
- 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;
- a sheepskin coat and a hat with earflaps - for three years;
- moisture resistant felt boots and fur mittens - for two years;
- boots and boots - for a year.
When employees are fired, the employer must issue an order. You will find the form in which it is filled.
Industry rules and regulations
Labor protection specialists who know the specifics of production in each industry have developed a whole list of standards for the provision of PPE certain types activities and even holdings (Gazprom, Surgutneftegaz). All norms are approved by orders and decrees 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 of 08/12/2008 - Agriculture, water management;
- No. 68 of December 29, 1997 - fishing and forestry industry, pulp and paper production, microbiology, pharmaceuticals;
- No. 341n dated 02.08.2013 - coal mines;
- No. 61 of 08.12.1997 - peat harvesting, woodworking;
- No. 906n of 08/11/2011 - chemical industry;
- No. 652n dated 01.11.2013 - metallurgy;
- No. 1104n of 12/14/2010 - mechanical engineering
- No. 357n of 22.06.2009 - motor vehicles and road construction.
- According to order No. 1104 of 12/14/2010, PPE standards for machine operators were determined.
Turner, borer, grinder, milling machine:
- anti-pollution suit;
- leather boots with a protective toe cap;
- gloves or gloves (for working with a crane);
- aerosol respirator (when processing cast iron).
Order No. 357n of June 22, 2009 defines the PPE standards for road workers:
Asphalt concrete worker (except for the winter season):
- signal suit or overalls;
- leather boots or boots with a protective toe cap;
- goggles and a helmet with a comforter;
- tarpaulin gloves or knitted gloves;
- knee pads;
- headphones or earplugs;
- respirator.
In winter, additionally:
- signal suit with a warming lining;
- waterproof signal raincoat;
- insulated leather boots or felt boots.
For road works:
- signal vest.
PPE issued to each specific employee must correspond to his gender, height, size.
Where to get money for business?
Trade tax or "rent tax
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