Harmful working conditions in 1s zup 8. Special working conditions. By what criterion are professions attributed to this code

Labor protection Employee's workplace

Labor protection in 1C: ZUP KORP

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

Work on labor protection includes:

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

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

  • analysis of the assessment of labor protection;
  • drawing up a plan and keeping records of the passage of employee briefings on labor protection;
  • keeping records of accidents at the enterprise and their analysis.

Special assessment of working conditions in 1C: ZUP KORP

Responsibilities to ensure safe working conditions and labor protection are assigned to the employer in accordance with Labor Code RF. In accordance with Law No. 426-FZ of December 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. Order of conduct special evaluation working conditions consists of several stages:

  • Preparation for a special assessment of labor protection:
    • drawing up a commission;
    • issuance of an order on the timing of the assessment;
    • compiling a list of jobs for a special assessment.
  • Conclusion of an agreement with an organization conducting a special assessment.
  • Declaration of compliance of working conditions with state regulatory requirements in relation to those workplaces where harmful and dangerous factors of production.

In the program "1C: Payroll and personnel 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 workplaces. The program also allows you to control those jobs that will be subject to a special assessment in the near future.

Briefings on labor protection in 1C: ZUP KORP

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

  • store information about the briefings that took place;
  • control the timely conduct of briefings;
  • keep a log of events;
  • use the data on the briefings carried out when registering accidents at the enterprise.

By default, the program is configured with introductory, unscheduled, target and workplace briefings.

For any briefing, you can note:

  • the need for control;
  • how the control will be carried out and with what frequency;
  • list of workplaces for control.

The fact of the briefing is reflected in a special document, on the basis of which the Log book of briefings on labor protection is formed. The document is drawn up in accordance with the requirements of labor legislation.

After the employees of the enterprise pass the briefings, the corresponding reports are generated: controlled briefings and briefings with an expiring period of validity.

Briefings that have not been completed or have expired are marked in red in the reports. Thus, by taking into account the briefings on labor protection, you can get a complete picture of the briefing by the organization's personnel. If there are failures in the briefing, the responsible person can immediately see this and take appropriate action.

Investigation of accidents at the enterprise in 1C ZUP KORP

In the event of accidents at work, the employer is obliged to organize an investigation of the incident in a timely manner and form the necessary package of documents. Keeping statistics of accidents allows you to identify factors that have greatest risks production and take steps to reduce them.

In the 1C: Payroll and Human Resources Management 8 KORP program, you can keep a record of accidents in a single database and store information on each of them, noting the results of the investigation, attaching various documents. The program also allows you to create a protocol for interviewing the victim and eyewitnesses of the accident, register the conduct of unscheduled special assessments of working conditions, and generate sick leaves for injured employees of the enterprise. The management has the opportunity to receive generalized statistics on accidents for a certain period of time.

Today we will discuss with you the issue related to the formation of regulated reporting, namely the formation of individual information SZV-6-4 in the FIU. Let's look at an example of how to set up 1s ZUP to automatically create separate packs of SZV for employees working in special working conditions. The necessary settings will be made in the section personnel records programs and include two stages:

  • Specify special working conditions code (for example, 27-2) in the staffing table;
  • Specify list position code (for example, 23200000-19756) in the Jobs Directory.

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




Now let's take a closer look at an example. The organization employs an employee - Ivanov Ivan Ivanovich, who from 01.02.2013 is transferred to the position electric welder . To do this, we will introduce the document “Personnel transfer of the organization”.

Work in office electric welder refers to difficult working conditions.

Let's create the corresponding staff unit and specify the special conditions code for this staff unit:

!ATTENTION: It is important to understand that for the correct auto-completion of personalized accounting information, this staff unit must be entered on a date no later than 02/01/2013 (this is the date from which employee Ivanov was transferred to new position):

Seminar "Life hacks for 1C ZUP 3.1"
Analysis of 15 accounting life hacks in 1s zup 3.1:

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

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

Position electric welder is also on the list of professions and positions with harmful and difficult working conditions, employment in which gives the right to preferential pension provision. Therefore, in addition to special condition code it is necessary to provide automatic filling of the field " List position code"(for an electric welder it is equal to 23200000-19756 ). To do this, fill in the field " List item code.

The field is filled in from the directory " Professions and positions of preferential pension provision». By default, this directory does not contain elements, so we need to add the element we need. It is convenient to do this by selection from the built-in classifier. You need to click on "List Pick #1" or "List Pick #2", find a profession in the list and double-click on the found line to open the form for writing a new element . In this example, we are interested in a profession that is in the second list:

Seminar "Life hacks for 1C ZUP 3.1"
Analysis of 15 accounting life hacks in 1s zup 3.1:

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

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

For formation in automatic mode individual information in the program 1C: Payroll and Human Resources 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 Code of special working conditions And List position code.


Everything worked out as we envisioned. These settings will greatly save time in the 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 another article we will talk about how in the program 1C ZUP 3.1 (3.0) set up the calculation of insurance premiums at additional rates. I will talk in detail about where and how this information is specified with various program parameters, as well as on specific example let's see how the fees for additional tariffs are calculated, and how these fees are reflected in the regulated RSV-1 report.



So, let's talk about everything in order using a specific example. Let's open the staffing table, here I have created one single position and on the "Additional" tab (the "Payment" tab opens by default), groups of settings are available that just determine the need to calculate insurance premiums for additional rates and their percentage.

Let's take a look at these settings.


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

It is worth noting that these settings can not always be made at the level of the Staffing directory element. If the program maintains a history of changes staffing and the corresponding checkbox is checked in the settings - Maintaining a history of staffing changes(Section "Settings" - "Personnel records" - link "Setting the staffing"), then each staff unit (including settings for calculating additional contributions) in 1C ZUP 3.1 (3.0) created and modified using documents Change in staffing or staffing approval, those. is created not in the directory itself, but at the document level . I talked about other program settings in great detail in.

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

So, now, let's take a closer look at the settings using a specific example.

Also fill in the field "Special working conditions" by selecting code 27-1 from the list - Underground work, work with harmful conditions and in hot shops.

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

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

Let's carry out 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, references" - "Quarterly reporting to the PFR". We will generate a RSV-1 report for the 2nd quarter. 2016 First, let's look at the employee's individual details. To do this, open the “Pack of documents of 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”. The "List position code" - 1030100a and the "Special conditions" code - 27-1, really got here, i.e. those settings that we specified in the regular 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 accrued amount of the insurance premiums themselves at an additional rate (5,040 rubles) are calculated.

How to reflect a change in the 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-check of accounting:

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

Suppose that in our organization from 07/01/2016 a special assessment of working conditions was made, 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 maintains a history of changes in the staffing table) and on the “Additional” tab in the “Class of conditions (special assessment)” field, select - Subclass 3.1 of the class of working conditions “harmful” (this tariff provides for - 2%) and set the month for registering the change - July 2016. Let's post the document.

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


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

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

Suppose that an employee (from the example above) who occupies a position with harmful working conditions (where additional contributions are supposed to be calculated) worked under normal conditions from August 15 to August 25 and the calculation of additional contributions for this period is not required. How to reflect this in the program?

The first option, which seems to be the most appropriate, is the following:

  • Reflect with Documents Change in staffing ". In the first document from 08/15/2016, indicate that this position does not have any working conditions, i.e. do not fill in the settings fields. In the second document, from 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 "Accounting policy of the organization" settings, you must check the box Use special working conditions, then the program will become available directory " Working conditions"(Section "Settings" - Enterprise - Working conditions).

It is in such conditions that we need to temporarily transfer our employee. You can reflect this transfer in the program using the document “Time sheet” (section “Salary” - “Time tracking” - “Time sheets”). Let's create a time sheet for August and by double-clicking on the line Working conditions are not set a window will open in which we indicate that in the period from 15.08 to 25.08 the employee worked under Normal conditions. Let's press the OK button.

The program will visually highlight this period in a different color. Let's pass the document.

Let's calculate the employee's salary for August. Please note that the accrual of "Payment by salary" in ZUP 3.1 is divided into two parts, one part is accrued within the framework of the default working conditions (subclass 3.1, according to the document Change in the staffing table of 01.07), and the second part for the period when the employee worked in normal conditions.

Surcharge for harmful conditions labor accrued in full 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 fees for additional tariffs will be calculated from the base of RUB 34,086.95. (30,434.78 + 3,652.17). Let me remind you that for Subclass 3.1 of the class of working conditions, the “harmful” contribution rate is 2%.

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

On the “Contributions” tab, we see that additional contributions to the PFR (harmful class 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 for additional tariffs is configured

Seminar "Life hacks for 1C ZUP 3.1"
Analysis of 15 accounting life hacks in 1s zup 3.1:

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

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

We have just analyzed an example in which the setting of contributions for additional tariffs took place in the staffing change documents, i.e. in the organization from our example, a history of changes in staffing was kept.

If the checkbox is checked in the staffing settings - Staffing is being done, but unchecked - The history of staffing changes is kept, then setting the parameters according to the add. 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 maintain a staffing table at all (both checkboxes are unchecked and reference book "Staffing" in ZUP 3.1 (3.0) will not be available to us), then you should set up the calculation of additional contributions 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 "Positions" directory are available even if the organization maintains a staffing table. But it makes no sense to fill them in, because. settings set at the staffing level take precedence.

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

When working in heavy work, in work with harmful and (or) dangerous working conditions, the employee has the right to compensation. In the article by N.V. Fimina, lawyer, tax expert, considers issues related to the registration of harmful working conditions, the provision of compensation by the employer. The 1C methodologists explain how such situations should be reflected in 1C: Salary and HR Management 8.

The provisions of the Labor Code of the Russian Federation provide that if an employee is engaged in hard work, work with harmful and (or) dangerous working conditions, then he has the right to compensation established in accordance with the Labor Code of the Russian Federation, a collective agreement, agreement, local regulation, labor contract ( article 219 of the Labor Code of the Russian Federation as amended. federal law dated June 30, 2006 No. 90-FZ).

Identification of harmful (dangerous) working conditions

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

After all, it is the certification of workplaces that involves assessing working conditions to identify harmful and (or) dangerous production factors and taking 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 rests with the employer. At the same time, from September 1, 2011, one should be guided by the new rules for attestation of workplaces, approved. by order of the Ministry of Health and Social Development of Russia dated April 26, 2011 No. 342n. More about the procedure for certification of workplaces, approved. by order of the Ministry of Health and Social Development of Russia dated April 26, 2011 No. 342n, read in issue 9 (September) of BUKH.1C for 2011, p. 4.

The Ministry of Labor and social protection RF (see http://www.rosmintrud.ru/docs/mintrud/salary/0).

Such employees, based on the results of attestation of workplaces, should be provided with compensation not lower than those specified in paragraph 1 of the Resolution:

  • reduced 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 leave - at least 7 calendar days;
  • increase in wages - not less than 4 percent of the tariff rate (salary) established for various kinds work under normal working conditions.

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

  • reduced working hours;
  • the minimum duration of annual additional paid leave;
  • the 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 attestation of workplaces, establish increased or additional compensation for work in hard work, work with harmful and (or) dangerous working conditions. The amount of these compensations can be set in collective agreement, local normative act taking into account the financial and economic situation of the employer.

When setting the amount of compensation, the employer must be guided by articles 92, 117, 147 and 219 of the Labor Code of the Russian Federation. In addition, he can 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 State Committee for Labor of the USSR, the Presidium of the All-Union Central Council of Trade Unions dated October 25, 1974 No. 298 / P-22 (hereinafter - the List).

2. Instructions on the procedure for applying the List, approved. Decree of the USSR State Committee for Labor, All-Union Central Council of Trade Unions of November 21, 1975 No. 273 / P-20.

3. Model regulation on the assessment of working conditions at workplaces and the procedure for applying sectoral lists of jobs 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 dated 03.10.1986 No. 387/22-78.

4. Other applicable regulatory legal acts that establish the appropriate amount of compensation, insofar as it does not contradict the Labor Code of the Russian Federation.

Let us consider in more detail how the user can reflect in the program "1C: Salary and personnel management 8" that as a result of the certification of workplaces there are harmful and (or) dangerous production factors and employees working at such workplaces are provided with compensation.

The procedure for registering harmful working conditions in "1C: Salary and personnel management 8"

In order to register in the program "1C: Salary and personnel management 8" that workplace according to the results of certification, it was recognized as having "harmful working conditions" in the directory Organization positions should indicate List item code. This code is selected from the directory Professions and positions 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, in order to avoid mistakes, misprints, disagreements on this issue with the territorial offices of the PFR, to fill in the elements of the directory with a selection from the lists of industries, jobs, professions, positions and indicators in jobs with harmful and especially harmful working conditions, employment in which entitles you to an old-age pension (in old age) on preferential terms. These lists were approved by Decree of the Cabinet of Ministers of the USSR No. 10 of January 26, 1991 and are applied in accordance with Article 27 of the Federal Law of December 17, 1991 No. 173-FZ “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 entry Professions and positions of preferential pension provision selection, you should press 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 - especially harmful.

This is enough to generate a report in the FIU if two conditions are met:

  • in the main accrual setup Type of experience for the purposes of personalized accounting stated: Included in seniority for early retirement;
  • The employee had hours off.

But these actions are not enough to change the working hours, assign additional leave and surcharges.

Reduced hours of work

Set the reduced working hours in the menu Enterprise - Work schedules - Change the parameters for filling the schedule.

note that incomplete work time can be achieved either Part time, either as abbreviated work week (Fig. 1).


Rice. one

The choice of this attribute affects the formation of the seniority line of the personalized report. Part-time work does not give you the right to benefit. The length of service line of the report indicating harmful conditions will be generated only for employees working on “full-time” schedules (if, when configured in Graph Options flag not set part-time work) And Shortened work week(see fig. 1).

For employees who have a Part-time work schedule, a regular record of experience will be generated in the general bundle of SZV-6-2, regardless of the position and entry in the staffing table.

Additional leave

To keep records of the use of vacations, you need to have information on the right to additional leave for harmful working conditions and on the actual use of vacation.

You can set up information about the right to additional leave for harmfulness for a specific position in the directory Organization positions. For this:

  • you must first make sure that the corresponding type of annual additional leave for harmfulness is listed in the reference book of the same name Types of annual leave. At the same time, in the vacation setting, the flag Grant leave to all employees it is not necessary to install;
  • amount of days vacation indicated on the tab. Annual holidays directory element forms Organization positions. Thus, if for different positions additional leave is set for a different number of days, the program has the opportunity to reflect this.

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


Rice. 2

Read more about the procedure for registering in the additional vacation program in the article "Annual paid vacation - reflected in" 1C: Salary and personnel management 8 "" (see /document.jsp?ID=2033).

Surcharge "for harm"

To charge an employee Surcharge for harm, you need to enter the corresponding type of payment in the plan of types of calculation, set it up. And the employee must register the planned accrual with one of the following documents: Order on employment in an organization, Personnel transfer of organizations, Entering a permanent accrual or deduction for employees of an organization, Entering information about the planned accruals of employees of an organization.

The surcharge will be calculated automatically on a monthly basis in the document Payroll for employees of organizations. Please note: the calculation of the additional payment for harmfulness in no way affects the inclusion of periods in the preferential seniority for pensions.

In conclusion, we note that compensation for work in harmful or dangerous conditions, which are established by the employer in a local regulatory act (collective, employment contract) based on the results of 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).

Rice. 3

This is confirmed by the Federal Tax Service of Russia in a letter dated 06.09.2011 No. ED-4-3 / [email protected]

In addition, the tax authority clarified that, based on the provisions of Article 219 of the Labor Code of the Russian Federation and paragraph 3 of Article 217 of the Tax Code of the Russian Federation, these compensation payments are not subject to income tax.

The provisions of the Labor Code of the Russian Federation provide that if an employee is engaged in hard work, work with harmful and (or) dangerous working conditions, then he has the right to compensation established in accordance with the Labor Code of the Russian Federation, a collective agreement, agreement, local regulation, labor contract ( article 219 of the Labor Code of the Russian Federation as amended by Federal Law No. 90-FZ of June 30, 2006).

Identification of harmful (dangerous) working conditions

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

After all, it is the certification of workplaces that involves assessing working conditions to identify harmful and (or) dangerous production factors and taking 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 rests with the employer. At the same time, from September 1, 2011, one should be guided by the new rules for attestation of workplaces, approved. by order of the Ministry of Health and Social Development of Russia dated April 26, 2011 No. 342n. More about the procedure for certification of workplaces, approved. by order of the Ministry of Health and Social Development of Russia dated April 26, 2011 No. 342n, read in issue 9 (September) of BUKH.1C for 2011, p. 4.

The Ministry of Labor and social protection of the Russian Federation

Such employees, based on the results of attestation of workplaces, should be provided with compensation not lower than those specified in paragraph 1 of the Resolution:

  • reduced 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 leave - at least 7 calendar days;
  • salary increase - not less than 4 percent tariff rate(salary) established for various types of work with normal working conditions.

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

  • reduced working hours;
  • the minimum duration of annual additional paid leave;
  • the 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 attestation of workplaces, establish increased or additional compensation for work in hard work, work with harmful and (or) dangerous working conditions. The amount 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.

When setting the amount of compensation, the employer must be guided by articles 92, 117, 147 and 219 of the Labor Code of the Russian Federation. In addition, he can 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 a shorter working day, approved. Decree of the State Committee for Labor of the USSR, the Presidium of the All-Union Central Council of Trade Unions dated October 25, 1974 No. 298 / P-22 (hereinafter - the List).
  2. Instructions on the procedure for applying the List, approved. Decree of the USSR State Committee for Labor, All-Union Central Council of Trade Unions of November 21, 1975 No. 273 / P-20.
  3. Model regulation on the assessment of working conditions at workplaces and the procedure for applying sectoral lists of jobs 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 dated 03.10.1986 No. 387/22-78.
  4. Other applicable regulatory legal acts that establish the appropriate amount of compensation, insofar as it does not contradict the Labor Code of the Russian Federation.

Let us consider in more detail how the user can reflect in the program "1C: Salary and personnel management 8" that as a result of the certification of workplaces there are harmful and (or) dangerous production factors and employees working at such workplaces are provided with compensation.

The procedure for registering harmful working conditions in "1C: Salary and personnel management 8"

In order to register in the program "1C: Salary and personnel management 8" that the workplace, according to the results of certification, is recognized as having "harmful working conditions", in the directory Positions of the organization, you must specify the Code of the list position. This code is selected from the directory Professions and positions 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, in order to avoid mistakes, misprints, disagreements on this issue with the territorial offices of the PFR, to fill in the elements of the directory with a selection from the lists of industries, jobs, professions, positions and indicators in jobs with harmful and especially harmful working conditions, employment in which entitles you to an old-age pension (in old age) on preferential terms. These lists were approved by Decree of the Cabinet of Ministers of the USSR No. 10 of January 26, 1991 and are applied in accordance with Article 27 of the Federal Law of December 17, 1991 No. 173-FZ “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 Professions and positions 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 - especially harmful.

This is enough to generate a report in the FIU if two conditions are met:

  • in the setting of the main accrual Type of service for the purposes of personalized accounting, it is indicated: Included in the service for early assignment of a pension;
  • The employee had hours off.

But these actions are not enough to change the working hours, assign additional leave and surcharges.

Reduced hours of work

To set the reduced working hours, go to the menu Enterprise - Work schedules - Change the parameters for filling out the schedule.

Please note that Part Time can be achieved either as Part Time or Shortened Work Week (see Figure 1).

The choice of this attribute affects the formation of the seniority line of the personalized report. Part-time work does not give you the right to benefit. The length of service line of the report indicating harmful conditions will be generated only for employees working according to the “full-time” schedules (if the Part-time working time flag is not set in the schedule settings) and the Shortened working week (see Fig. 1).

For employees who have a Part-time work schedule, a regular record of experience will be generated in the general bundle of SZV-6-2, regardless of the position and entry in the staffing table.

Additional leave

To keep records of the use of vacations, you need to have information on the right to additional leave for harmful working conditions and on the actual use of vacation.

You can set up information about the right to additional leave for harmfulness for a specific position in the organization's Positions directory. For this:

  • you must first make sure that the corresponding type of annual additional leave for harmfulness is listed in the reference book of the same name Types of annual leaves. At the same time, you do not need to set the flag Grant leave to all employees in the vacation settings;
  • the number of days of the required vacation is indicated on the Annual vacations tab of the form of the Organization Positions directory element. Thus, if for different positions additional leave is set for a different number of days, the program has the opportunity to reflect this.

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

Surcharge "for harm"

To charge an employee Surcharge for harm, you need to enter the corresponding type of payment in the plan of types of calculation, set it up. And the employee must register the planned accrual with one of the following documents: Order on employment in the organization, Personnel transfer of organizations, Entering a permanent accrual or deduction for employees of the organization, Entering information about the planned accruals of employees of the organization.

The surcharge will be calculated automatically on a monthly basis in the document Payroll for employees of organizations. Please note: the calculation of the additional payment for harmfulness in no way affects the inclusion of periods in the preferential seniority for pensions.

In conclusion, we note that compensation for work in harmful or dangerous conditions, which are established by the employer in a local regulatory act (collective, labor agreement) based on the results of attestation 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 06.09.2011 No. ED-4-3 / [email protected]

In addition, the tax authority clarified that, based on the provisions of Article 219 of the Labor Code of the Russian Federation and paragraph 3 of Article 217 of the Tax Code of the Russian Federation, these compensation payments are not subject to personal income tax.

 

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