Harmful working conditions in 1s zup 8. Special working conditions. By what criteria are professions related to this code?

Labor Protection Employee Workplace

Labor protection in 1C: ZUP KORP

Acquaintance of employees with labor protection requirements is an important component of production activities. State regulatory requirements for labor protection establish rules and criteria aimed at preserving the life and health of workers in the course of labor activity. In accordance with the law, the obligations to ensure safe working conditions and labor protection are assigned to the employer.

Labor protection work includes:

  • regular monitoring of the necessary knowledge and skills of employees in accordance with their professional activities;
  • monitoring compliance with labor protection rules and instructions;
  • verification of persons hired for compliance with qualifications and requirements for applicants, taking into account the specifics of the work.

To perform the above tasks in the program "1C: Salary and personnel management 8 KORP" provides:

  • analysis of labor protection assessment;
  • drawing up a plan and keeping records of employees passing training on labor protection;
  • keeping records of accidents at the enterprise and their analysis.

Special assessment of working conditions in 1C: ZUP KORP

Obligations to ensure safe working conditions and labor protection are assigned to the employer in accordance with the Labor Code of the Russian Federation. In accordance with the law No. 426-ФЗ dated 12.28.2013 “On the special assessment of working conditions”, the employer is obliged to regularly carry out a special assessment of working conditions for each workplace. The procedure for conducting a special assessment of working conditions consists of several stages:

  • Preparation for a labor safety special assessment:
    • drawing up a commission;
    • issuing an order on the timing of the assessment;
    • compiling a list of jobs for a special assessment.
  • Concluding an agreement with a special assessment organization.
  • Declaration of compliance of working conditions with state regulatory requirements in respect of those jobs in which no harmful and dangerous production factors have been identified.

In the program “1C: Salary and HR Management 8 KORP” preparation for a special assessment of working conditions and reporting is fully automated.

The program allows you to generate a declaration of compliance of working conditions with regulatory requirements for submission to the labor inspectorate.

In accordance with the results of a special check, certain classes are assigned to jobs. The program also allows you to monitor those jobs that will be held special assessment in the near future.

Instructions on labor protection in 1C: ZUP KORP

Thanks to the program “1C: Salary and personnel management 8 KORP” the process of accounting briefings and monitoring their passage can be fully automated. The program allows you to:

  • store information about the held briefings;
  • monitor the timely conduct of briefings;
  • keep a log of events;
  • use the data on the conducted briefings when filling out accidents at the enterprise.

The program is configured by default introductory, unscheduled, target and coaching at the workplace.

For any briefing, you can note:

  • the need for control;
  • in what way control will be carried out and with what frequency;
  • list of jobs for monitoring.

The fact of the briefing is reflected in a special document, on the basis of which the Occupational Safety Briefing Journal is formed. The document is drawn up in accordance with the requirements of labor legislation.

After the employees of the enterprise have been instructed, relevant reports are generated: controlled briefings and briefings with an expiring period.

Briefings not conducted or expired are marked in red in the reports. Thus, by taking into account labor safety briefings, you can get a complete picture of the briefing by the organization’s personnel. If there are failures in the training, the person in charge can immediately see this and take appropriate action.

Investigation of accidents at the enterprise in 1C ZUP KORP

In the event of industrial accidents, the employer is obliged to organize an investigation of what happened in a timely manner and form the necessary package of documents. Conducting statistics on accidents allows us to identify the factors that pose the greatest risks in the workplace and take measures to reduce them.

In the program “1C: Salary and personnel management 8 KORP” it is possible to keep a record of accidents in a single database and store information for each of them, noting the results of the investigation, attaching various documents. The program also allows you to generate a protocol for interviewing the victim and eyewitnesses to the accident, register unscheduled special assessments of working conditions, and create sick leave certificates for the injured employees of the enterprise. Management has the ability to obtain aggregate statistics on accidents over a period of time.

Today we will discuss with you the issue related to the formation of regulated reporting, namely the formation of individual information of SZV-6-4 in the FIU. Let us look at an example of how to configure 1s ZUP for the automatic creation of individual packs of SPZ for employees working in special working conditions. The necessary settings will be made in the personnel accounting section of the program and include two stages:

  • Indicate special conditions code (e.g. 27-2)   in the staff list;
  • Indicate list item code (e.g. 23200000-19756)   in the directory "Positions".

Codes of special working conditions and codes of the list item in СЗВ-6-4




Now let's take a closer look at an example. The organization employs an employee - Ivan Ivanov, who is transferred to the post from 02/01/2013 Electric welder . To do this, we introduce the document "Personnel Relocation of the Organization."

Job post Electric welder   refers to difficult working conditions.

Create the appropriate staffing unit and indicate the code of special conditions for this staffing unit:

!ATTENTION:   It is important to understand that in order to correctly fill out personalized accounting information, this full-time unit must be entered on a date no later than 02/01/2013 (this date from which employee Ivanov was transferred to a new position):

Workshop "Lifehacks on 1C ZUP 3.1"
  Analysis of 15 life hacks for accounting in 1s zup 3.1:

CHECK-LIST for checking payroll in 1C ZUP 3.1
  VIDEO - monthly self-checking of accounting:

Payroll in 1C ZUP 3.1
  Step-by-step instruction for beginners:

Position Electric welder   It is also on the list of professions and positions with harmful and difficult working conditions, employment in which gives the right to preferential pension benefits. Therefore, in addition to special conditions code   it is necessary to ensure automatic completion of the field " List item code »   (for an electric welder it is equal to 23200000-19756 ) For this it is necessary to fill in the “ List item code. "

Filling the field comes from the directory " Profession and position of preferential pension provision ". By default, this directory does not contain elements, so you need to add the element we need. It is convenient to do this by selecting from the built-in classifier. Need to click on "Selection from the list number 1"   or "Selection from the list number 2", find the profession in the list and double-click on the found line to call the form to record a new element .   In this example, we are interested in the profession, which is in the second list:

Workshop "Lifehacks on 1C ZUP 3.1"
  Analysis of 15 life hacks for accounting in 1s zup 3.1:

CHECK-LIST for checking payroll in 1C ZUP 3.1
  VIDEO - monthly self-checking of accounting:

Payroll in 1C ZUP 3.1
  Step-by-step instruction for beginners:

To automatically generate individual information in the program 1C: Salary and HR 8   there is a specialized tool - processing Preparation of data for the FIU.

  • from 01.01.2013 to 01.31.2013 when he worked in a regular position Electrician ;
  • from 02/01/2013 to 03/31/2013 in a preferential position Electric welder ;

- thirdly, there was an automatic filling of the fields Special Conditions Code   and List item code.


Everything turned out as we intended. These settings will save a lot of time in case of a large number of employees working on preferential terms.

Wish you success! See you on the blog pages.

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Hello dear visitors. Today in the next article we will talk about how the program 1C ZUP 3.1 (3.0) set up calculation of insurance premiums at additional tariffs. I will tell you in detail about where and how this information is set for various program parameters, as well as on a specific example, see how contributions are calculated at additional rates, and how these contributions are reflected in the regulated report of the RSV-1.



So, let's talk about everything in order with a specific example. We’ll open the staff list, here I have created one single position and on the Advanced tab (by default, the Pay tab opens) groups of settings are available that just determine the need to calculate insurance premiums at additional rates and their percentage.

Consider these settings.


All of the above groups of settings for calculating insurance premiums for additional rates are available if the accounting policies of the organization are checked There are employees with the right to early retirementas well as a checkbox The results of a special assessment of working conditions are applied.(section “Settings” - Details of the organization - tab “Accounting policies and other settings” - link “Accounting policies”).

It should be noted that not always these settings can be made at the level of the directory item Staffing. If the program keeps a history of changes in the staffing table and the corresponding check box is selected in the settings - A history of staff changes is being maintained(Section “Settings” - “Personnel Accounting” - link “Setting the staffing table”), then each staffing unit (including settings for calculating additional contributions) in 1C ZUP 3.1 (3.0)created and modified using documents Change staffing   or Approval of staffing,those. not created in the directory itself, but at the document level . About the other settings of the program I talked in great detail in.

In this article we will consider an example precisely in a situation where the history of changes in the staffing table is kept.

So, now, we’ll take a closer look at the settings using a specific example.

Also fill in the field “Special working conditions”, choosing code 27-1 - Underground work, work with harmful conditions and in hot shops from the list.

Next we choose "List item code". Occupations for which harmful or difficult working conditions are defined are named in the so-called lists, this is list No. 1 of “productions, works, professions, positions and indicators in underground work with especially harmful and especially difficult working conditions, employment in which gives the right to pension age (in old age) on preferential terms ”and list No. 2 of“ productions, work, professions, positions and indicators with harmful and difficult working conditions, employment in which gives the right to an old-age pension (old age) on preferential terms ”. You can open these lists in ZUP 3.1 (3.0) by clicking on the - "Pick from the classifier".In our example, the position is named in list No. 1. We open this list with a double click and select accordingly - Metallurgical production - blast furnace production - workers (code 1030100a).

Let's hold the document " Approval of staffing »   and calculate the salary for the employee for June 2016. How do we calculate additional contributions according to the established settings? On the tab “Contributions” we see in the column “PFR (harmful. Without s / o)” - 5040 rubles, which is exactly 9% (work with harmful working conditions) of the amount of 56,000 rubles (from employee accruals).

Let's hold the document " Payroll and Contributions ”   and see how all this information will be reflected in the RSV-1 report. In 1C ZUP 3.1 (3.0) this report can be generated from the section “Reporting, information” - “Quarterly reporting in the FIU”. We will generate a report RSV-1 for 2 square meters. 2016. First, let's look at the individual information of the employee. To do this, open the “Pack of documents in Section 6”, select our employee and, by clicking on the “Edit” button, in a separate window we will see the experience for this employee - “Section 6.8”. Indeed, the “List Position Code” - 1030100a and the “Special Conditions” code - 27-1, ie those settings that we specified in the staff unit.

Secondly, in the general sections of the RSV-1 report in Section 2.2-2.3, we will see the base (56,000 rubles) from which the contributions and the calculated amount of insurance premiums themselves were calculated at an additional rate (5040 rubles).

How to reflect the change in working conditions of an employee in 1C ZUP 3.1 (3.0)?


CHECK-LIST for checking payroll in 1C ZUP 3.1
  VIDEO - monthly self-checking of accounting:

Payroll in 1C ZUP 3.1
  Step-by-step instruction for beginners:

Suppose that from July 1, 2016, our organization made a special assessment of working conditions, and the position in which our employee works received a certain class of working conditions. How to reflect this in the program? To do this, we need to create a document “(I remind you that in our example the organization keeps a history of changes in the staff list) and on the tab“ Advanced ”in the field“ Class of conditions (special price) ”we select - Subclass 3.1 of the class of working conditions“ harmful ”(this tariff provides - 2%) and set the month of registration of the change - July 2016. We will carry out the document.

Let's calculate the salary for July 2016 and see what additional contributions will now be calculated for the employee. On the tab “Contributions” - in the column “PFR (harm.cl. 3.1)” the amount amounted to 1120 rubles, i.e. 2% of the base is 56,000 rubles. Additional contributions in the column "PFR (harm. Without s / o)" with these settings are not calculated.


New opportunity 1C ZUP 3: temporary transfer to work in other conditions. Reference "Working conditions"

The program 1C ZUP 3 has a very interesting functionality with which you can temporarily transfer an employee to work in other conditions (from harmful / heavy to normal or vice versa). Wherein do not have to enter a staff transferto transfer it from a “harmful / difficult” position to a “normal” (or vice versa). It will be enough to reflect the period of temporary stay of the employee in certain working conditions ( reference book “Working conditions”) document "Report Card".

Suppose that an employee (from the example above) who takes a position with harmful working conditions (where additional contributions are expected to be calculated) worked under normal conditions from August 15 to August 25 and there is no need to calculate additional contributions for this period. How to reflect this in the program?

The first option, which seems most appropriate, is as follows:

  • Flip with documents “ Change of staffing ». In the first document from 08/15/2016 indicate that this position has no working conditions, i.e. do not fill in the settings fields. In the second document, dated August 26, indicate that the position has appropriate working conditions and additional contributions will be calculated according to the established settings. This option has a place to be, but it is quite laborious.
  • To use the second option in the settings of “Accounting policies of the organization” you must select the checkbox Use special working conditions,then in the program the reference “ Working conditions"   (Section "Settings" - Enterprise - Working Conditions).

It is in such conditions that we need to temporarily transfer our employee. This translation can be reflected in the program with the help of the document “Time Card” (section “Salary” - “Time Tracking” - “Time Sheets”). Create a time sheet for August and by double-clicking on the line No working conditions   a window will open in which we indicate that during the period from August 15 to August 25, the worker worked under Normal conditions. Click OK.

The program will visually highlight this period in a different color. Draw a document.

We calculate the employee salary for August. Please note that the accrual “Salary payment” in ZUP 3.1 is divided into two parts, one part is accrued under the default working conditions (subclass 3.1, according to the document Changing the staffing table of 01.07), and the second part for the period when the employee worked in normal conditions.

The allowance for harmful working conditions is fully accrued for the period when the employee worked in harmful conditions. For work under normal conditions, this allowance is not charged. This is what we see in the window that opens.

Accordingly, we expect that contributions at additional tariffs will be calculated from the base of 34,086.95 rubles. (30,434.78 + 3,652.17). Let me remind you that for Subclass 3.1 of the class of working conditions, the “harmful” rate on contributions is 2%.

Thus, the amount of additional contributions should be 681,739 rubles. \u003d 34,086.95 * 0.02.

On the “Contributions” tab, we see that the additional contributions to the Pension Fund (harmful Cl. 3.1) amounted to 681.74 rubles, i.e. the calculation is correct.

Once again about where in 1C ZUP 3.1 (3.0) the calculation of contributions at additional tariffs is configured

Workshop "Lifehacks on 1C ZUP 3.1"
  Analysis of 15 life hacks for accounting in 1s zup 3.1:

CHECK-LIST for checking payroll in 1C ZUP 3.1
  VIDEO - monthly self-checking of accounting:

Payroll in 1C ZUP 3.1
  Step-by-step instruction for beginners:

We just examined an example in which the adjustment of contributions at additional tariffs occurred in the documents for changing the staffing, i.e. in the organization from our example, a history of staff changes was kept.

If the checkbox is checked in the staffing settings - The staffing table is being maintainedbut unchecked - A history of staff changes is being kept, then the settings for additional. Contributions should be made at the level of the Staffing Directory itself. All fields will be editable.

In the event that the organization does not have a staff schedule at all (both the checkboxes are cleared and reference "Staffing" in ZUP 3.1 (3.0)   will not be available to us), then you should configure the calculation for additional payments directly in the directory " Positions. "We talked about this at the very beginning of the article.

It is also worth noting that these fields in the "Posts" directory are available even if the organization maintains a staffing table. But there is no point in filling them out, because settings set at the staffing level are more priority.

This concludes the article, I hope today's material was understandable and useful for you. See you again!)

When working in hard work, in work with harmful and (or) dangerous working conditions, the employee is entitled to compensation. In the article N.V. Fimina, a lawyer, an expert on taxation issues, considers issues related to the registration of harmful working conditions, the provision of compensation by the employer. 1C methodologists explain how to reflect such situations in 1C: Salary and HR 8.

The provisions of the Labor Code of the Russian Federation stipulate that if an employee is engaged in heavy work, work with harmful and (or) dangerous working conditions, then he is entitled to compensation established in accordance with the Labor Code of the Russian Federation, collective agreement, agreement, local regulatory act, labor agreement ( Article 219 of the Labor Code of the Russian Federation as amended by the Federal Law of June 30, 2006 No. 90-FZ).

Identification of harmful (dangerous) working conditions

The Government of the Russian Federation established the size and conditions for the provision of compensation in Resolution No. 870 of November 20, 2008 (hereinafter referred to as the Resolution), which are determined by the results of certification of workplaces.

After all, certification of workplaces involves the assessment of working conditions to identify harmful and (or) dangerous production factors and to take measures aimed at bringing them into line with state regulatory requirements (Article 209 of the Labor Code of the Russian Federation).

According to Article 212 of the Labor Code of the Russian Federation, the obligation to conduct certification is assigned to the employer. Moreover, from September 1, 2011 should be guided by the new rules for certification of jobs, approved. by order of the Ministry of Health and Social Development of Russia dated 04.26.2011 No. 342n. Details on the certification of workplaces, approved. by order of the Ministry of Health and Social Development of Russia dated 04.26.2011 No. 342n, read in number 9 (September) "BUKH.1S" for 2011, p. 4.

An explanation of the manner and to what extent the employer should provide compensation (reduced working hours, annual additional paid leave, increased wages) to workers employed in work with harmful and (or) dangerous working conditions was given by the Ministry of Labor and social protection of the Russian Federation (see http://www.rosmintrud.ru/docs/mintrud/salary/0).

According to the results of certification of workplaces, such employees should be provided with compensation no lower than those specified in paragraph 1 of the Resolution:

  • shorter working hours - no more than 36 hours per week in accordance with article 92 of the Labor Code of the Russian Federation;
  • annual additional paid vacation - at least 7 calendar days;
  • pay increase - at least 4 percent of the tariff rate (salary) established for various types of work with normal working conditions.

Clause 2 of the Resolution states that the Ministry of Health and Social Development of Russia should establish for these workers, depending on the class of working conditions and taking into account the opinion of the Russian tripartite commission:

  • reduced working hours;
  • minimum duration of annual additional paid leave;
  • minimum wage increase;
  • conditions for the provision of these compensations.

However, to date, the Ministry of Health and Social Development of Russia has not fulfilled this order of the Government of the Russian Federation. Therefore, the employer can independently, based on the results of certification of workplaces, establish increased or additional compensation for work in hard work, work with harmful and (or) dangerous working conditions. The size of these compensations can be established in a collective agreement, a local regulatory act taking into account the financial and economic situation of the employer.

The employer in determining the amount of compensation should be guided by Articles 92, 117, 147 and 219 of the Labor Code of the Russian Federation. In addition, he may use the following documents:

1. The list of industries, workshops, professions and positions with harmful working conditions, work in which gives the right to additional leave and shortened working hours, approved. Decree of the USSR State Committee for Labor, the Presidium of the All-Union Central Council of Trade Unions of 10.25.1974 No. 298 / P-22 (hereinafter - the List).

2. The instruction on the application of the List, approved. Decree of the State Committee for Labor of the USSR, All-Union Central Council of Trade Unions of 11.21.1975 No. 273 / P-20.

3. Typical provision on the assessment of working conditions at workplaces and the procedure for applying industry-specific lists of work on which additional payments to workers for working conditions can be established, approved. Decree of the State Committee for Labor of the USSR, All-Union Central Council of Trade Unions of 03.10.1986 No. 387 / 22-78.

4. Other applicable regulatory legal acts establishing the appropriate amount of compensation, in part not contradicting the Labor Code of the Russian Federation.

Let us consider in more detail how a user can reflect in the “1C: Salary and Human Resource Management 8” program that as a result of certification of workplaces there are harmful and (or) dangerous production factors and compensation is provided to employees working at such workplaces.

The order of registration of harmful working conditions in "1C: Salary and personnel management 8"

In order to register in the program “1C: Salary and Human Resource Management 8” that the workplace according to the results of certification is recognized as having “harmful working conditions” in the directory Organization Positions   should indicate List item code. This code is selected from the directory Profession and position of preferential pension provision.

You can add items to this directory by manually filling in the codes and names of professions. But it is better to avoid mistakes, typos, disagreements on this issue with the territorial branches of the PFR to fill out the elements of the directory with a selection from the lists of industries, jobs, professions, positions and indicators for work with harmful and especially harmful working conditions, the employment of which gives the right to an old-age pension (old age) on preferential terms. These lists are approved by Decree of the Cabinet of Ministers of the USSR of 01.26.1991 No. 10 and are applied in accordance with article 27 of the Federal Law of 17.12.1991 No. 173-ФЗ On Labor Pensions in the manner established by Decree of the Government of the Russian Federation of July 18, 2002 No. 537.

To add a directory item Profession and position of preferential pension provision   selection, click one of the buttons in the top menu of the directory list form: Selection from the list1   or Selection from the list2.

Recall that list 2 contains a list of “harmful” professions, and list 1 contains particularly harmful ones.

This is enough to generate a report in the FIU under two conditions:

  • in setting up the main charge Type of experience for personalized accounting purposesindicated: Included in the length of service for early retirement;
  • the employee had days worked.

But these actions are not enough to change the regime of working hours, the appointment of additional leave and surcharge.

Reduced working hours

Set shorter working hours in the menu Enterprise - Schedules - Change the schedule fill options.

note that Part timecan be achieved either as Part timeeither as Shortened work week   (fig. 1).


Fig. 1

The choice of this attribute affects the formation of the line of experience of a personalized report. Part-time work does not qualify for preferential length of service. The line of seniority of the report indicating harmful conditions will be generated only for employees working on the “full time” schedules (if, when setting up Chart parametersflag not set Part time) and Shortened work week   (see fig. 1).

For employees who have a Part-time schedule, a regular record of seniority in the general package of SZV-6-2 will be generated, regardless of position and staffing record.

Extra vacation

To keep records of the use of leaves, you need to have information about the right to additional leaves for harmful working conditions and about the actual use of leaves.

You can set up information about the right to additional sick leave for a particular position in the directory Organization Positions. For this:

  • you must first make sure that the appropriate type of annual additional vacation for harmfulness is listed in the directory of the same name Types of annual vacations. At the same time, in the vacation setting flag Provide vacation to all employees   no need to install;
  • the number of days of the set vacation is indicated on the tab Annual holidaysdirectory item forms Organization Positions. Thus, if for different posts the additional leave is set for a different number of days, the program has the opportunity to reflect this.

Actual use of leave is recorded by personnel or settlement document depending on settings Accounting options(fig. 2).


Fig. 2

For more information about the registration procedure in the program of additional leave, see the article “Annual paid leave - reflected in“ 1C: Salary and Human Resource Management 8 ”” (see /document.jsp?ID\u003d2033).

Surcharge for harmfulness

In order to accrue to an employee Surcharge for harmfulness, you need to enter the appropriate wage type in the calculation type plan, configure it. And the employee to register the planned accrual with one of the following documents: An order for admission to work in an organization, Personnel transfer of organizations, Entering permanent accruals or deductions to employees of an organization, Entering information about planned accruals to employees of an organization.

Surcharge will be made automatically monthly in the document Payroll to employees of organizations. Please note: the accrual of additional payments for harmfulness does not in any way affect the inclusion of periods in preferential seniority for a pension.

In conclusion, we note that compensation for work in harmful or dangerous conditions that are established by the employer in the local regulatory act (collective, labor contract) based on the certification of workplaces can be taken into account in labor costs in accordance with paragraph 3 of Article 255 of the Tax Code of the Russian Federation ( fig. 3).

Fig. 3

This is confirmed by the Federal Tax Service of Russia in a letter dated 06/06/2011 No. ED-4-3 / [email protected]

In addition, the tax department explained that on the basis of the provisions of Article 219 of the Labor Code of the Russian Federation and clause 3 of Article 217 of the Tax Code of the Russian Federation, the said compensation payments are not subject to personal income tax.

The provisions of the Labor Code of the Russian Federation stipulate that if an employee is engaged in heavy work, work with harmful and (or) dangerous working conditions, then he is entitled to compensation established in accordance with the Labor Code of the Russian Federation, collective agreement, agreement, local regulatory act, labor agreement ( Article 219 of the Labor Code of the Russian Federation as amended by the Federal Law of June 30, 2006 No. 90-FZ).

Identification of harmful (dangerous) working conditions

The Government of the Russian Federation established the size and conditions for the provision of compensation in Resolution No. 870 of November 20, 2008 (hereinafter referred to as the Resolution), which are determined by the results of certification of workplaces.

After all, certification of workplaces involves the assessment of working conditions to identify harmful and (or) dangerous production factors and to take measures aimed at bringing them into line with state regulatory requirements (Article 209 of the Labor Code of the Russian Federation).

According to Article 212 of the Labor Code of the Russian Federation, the obligation to conduct certification is assigned to the employer. Moreover, from September 1, 2011 should be guided by the new rules for certification of jobs, approved. by order of the Ministry of Health and Social Development of Russia dated 04.26.2011 No. 342n. Details on the certification of workplaces, approved. by order of the Ministry of Health and Social Development of Russia dated 04.26.2011 No. 342n, read in number 9 (September) "BUKH.1S" for 2011, p. 4.

An explanation of the manner and to what extent the employer must provide compensation (reduced working hours, annual additional paid leave, increased wages) to employees employed in work with harmful and (or) dangerous working conditions was given by the Ministry of Labor and social protection of the Russian Federation

According to the results of certification of workplaces, such employees should be provided with compensation no lower than those specified in paragraph 1 of the Resolution:

  • shorter working hours - no more than 36 hours per week in accordance with article 92 of the Labor Code of the Russian Federation;
  • annual additional paid vacation - at least 7 calendar days;
  • pay increase - at least 4 percent of the tariff rate (salary) established for various types of work with normal working conditions.

Clause 2 of the Resolution states that the Ministry of Health and Social Development of Russia should establish for these workers, depending on the class of working conditions and taking into account the opinion of the Russian tripartite commission:

  • reduced working hours;
  • minimum duration of annual additional paid leave;
  • minimum wage increase;
  • conditions for the provision of these compensations.

However, to date, the Ministry of Health and Social Development of Russia has not fulfilled this order of the Government of the Russian Federation. Therefore, the employer can independently, based on the results of certification of workplaces, establish increased or additional compensation for work in hard work, work with harmful and (or) dangerous working conditions. The size of these compensations can be established in a collective agreement, a local regulatory act taking into account the financial and economic situation of the employer.

The employer in determining the amount of compensation should be guided by Articles 92, 117, 147 and 219 of the Labor Code of the Russian Federation. In addition, he may use the following documents:

  1. List of industries, workshops, professions and positions with harmful working conditions, work in which gives the right to additional leave and shortened working hours, approved. Decree of the USSR State Committee for Labor, the Presidium of the All-Union Central Council of Trade Unions of 10.25.1974 No. 298 / P-22 (hereinafter - the List).
  2. Instruction on the application of the List, approved. Decree of the State Committee for Labor of the USSR, All-Union Central Council of Trade Unions of 11.21.1975 No. 273 / P-20.
  3. Standard provision on the assessment of working conditions at workplaces and the procedure for applying sectoral lists of work on which additional payments to workers for working conditions can be established, approved. Decree of the USSR Goskomtrud, All-Union Central Council of Trade Unions of 10/03/1986 No. 387 / 22-78.
  4. Other applicable regulatory legal acts establishing the appropriate amount of compensation, in part not contradicting the Labor Code of the Russian Federation.

Let us consider in more detail how a user can reflect in the “1C: Salary and Human Resource Management 8” program that as a result of certification of workplaces there are harmful and (or) dangerous production factors and compensation is provided to employees working at such workplaces.

The order of registration of harmful working conditions in "1C: Salary and personnel management 8"

In order to register in the “1C: Salary and Human Resource Management 8” program that a workplace is recognized as having “harmful working conditions” in the directory of the Organization Position, the List Position Code should be indicated. This code is selected from the directory of the Profession and the position of preferential pension provision.

You can add items to this directory by manually filling in the codes and names of professions. But it is better to avoid mistakes, typos, disagreements on this issue with the territorial branches of the PFR to fill out the elements of the directory with a selection from the lists of industries, jobs, professions, positions and indicators for work with harmful and especially harmful working conditions, the employment of which gives the right to an old-age pension (old age) on preferential terms. These lists are approved by Decree of the Cabinet of Ministers of the USSR of 01.26.1991 No. 10 and are applied in accordance with article 27 of the Federal Law of 17.12.1991 No. 173-ФЗ On Labor Pensions in the manner established by Decree of the Government of the Russian Federation of July 18, 2002 No. 537.

In order to add an element of the directory of the Profession and the position of preferential pension provision by selection, click one of the buttons in the top menu of the directory list form: Selection from list1 or Selection from list2.

Recall that list 2 contains a list of “harmful” professions, and list 1 contains particularly harmful ones.

This is enough to generate a report in the FIU under two conditions:

  • in the setup of the main accrual, the type of experience for the purposes of personified accounting indicates: It is included in the experience for the early appointment of a pension;
  • the employee had days worked.

But these actions are not enough to change the regime of working hours, the appointment of additional leave and surcharge.

Reduced working hours

To set the shorter working hours should be in the menu Enterprise - Schedules - Change the schedule filling parameters.

Please note that Part-time can be achieved either as Part-time or as Short Workweek (see Figure 1).

The choice of this attribute affects the formation of the line of experience of a personalized report. Part-time work does not qualify for preferential length of service. The length of service of the report indicating harmful conditions will be generated only for employees working on the “full time” schedules (if the part time flag is not set in the Parameters of the schedule) and Shortened work week (see Fig. 1).

For employees who have a Part-time schedule, a regular record of seniority in the general package of SZV-6-2 will be generated, regardless of position and staffing record.

Extra vacation

To keep records of the use of leaves, you need to have information about the right to additional leaves for harmful working conditions and about the actual use of leaves.

You can configure information about the right to additional harmful leave for a particular position in the directory of the Organization's Position. For this:

  • you must first make sure that the appropriate type of annual additional vacation for harmfulness is listed in the eponymous directory Types of annual vacations. At the same time, in the vacation setting, the flag Allow all employees to leave the flag is not necessary;
  • the number of days of the set vacation is indicated on the tab page Annual holidays of the form of the directory element Positions of the organization. Thus, if for different posts the additional leave is set for a different number of days, the program has the opportunity to reflect this.

The actual use of leave is recorded by a personnel or settlement document depending on the settings of the Accounting Parameters (Fig. 2).

Surcharge for harmfulness

In order to accrue to an employee Surcharge for harmfulness, you need to enter the appropriate wage type in the calculation type plan, configure it. And the employee to register the planned accrual with one of the following documents: An order for admission to work in an organization, Personnel transfer of organizations, Entering permanent accruals or deductions to employees of an organization, Entering information about planned accruals to employees of an organization.

Surcharge will be made automatically monthly in the document Payroll to employees of organizations. Please note: the accrual of additional payments for harmfulness does not in any way affect the inclusion of periods in preferential seniority for a pension.

In conclusion, we note that compensation for work in harmful or dangerous conditions that are established by the employer in the local regulatory act (collective, labor contract) based on the certification of workplaces can be taken into account in labor costs in accordance with paragraph 3 of Article 255 of the Tax Code of the Russian Federation ( fig. 3).

This is confirmed by the Federal Tax Service of Russia in a letter dated 06/06/2011 No. ED-4-3 / [email protected]

In addition, the tax department explained that on the basis of the provisions of Article 219 of the Labor Code of the Russian Federation and clause 3 of Article 217 of the Tax Code of the Russian Federation, the specified compensation payments are not subject to personal income tax.

 

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