How much are paid extra for harmful working conditions. Damage allowance. Compensation for harmful working conditions. Additional leave for harm. Guarantees and compensation for harmful working conditions

In the absence of modern regulations establishing the procedure for determining the amount of surcharges, you have the right to apply paragraph 1 of Decree No. 870 by simply increasing the salaries of employees by 4% (or more, if provided for by the collective agreement), or you can use the procedure developed by the editors of the Salary magazine

05.12.2013
Magazine "Salary"

Step 1. Determine the class of working conditions

As a result of comparing the measurement results with hygienic standards, the class of working conditions and the degree of harmfulness are determined both for each harmful production factor and for the workplace as a whole.

Depending on the impact of harmful factors and the severity of work, a class of working conditions is determined. Classes are given in tables 1-18 to the Guide.

Based on the degree of deviation of the actual levels of factors of the working environment and the labor process from hygienic standards, working conditions are divided into four classes (clause 4.2 of the Guide):

Optimal (1st class);

Permissible (2nd class);

Harmful (3rd class);

Dangerous (extreme) (4th grade).

Safe working conditions are considered to be conditions related to the 1st (optimal) or 2nd (permissible) class, therefore, additional payments are not allowed for workers working in such conditions (clause 4.5 of the Guidelines for assessing the occupational risk to the health of workers (R 2.2.1766-03 ), approved on 24.06.2003)

Work in extreme conditions is prohibited, except for cases of emergency response, emergency work to prevent emergencies(clause 1.7 of the Guide). When working conditions in the workplace are classified as class 4, it is urgent to develop a set of measures to reduce the level of exposure dangerous factors or reduce their exposure time.

Harmful working conditions (class 3) are divided into four levels of harmfulness (classes 3.1, 3.2, 3.3 and 3.4) according to the magnitude of the excess of hygienic standards and changes in the body of the employee (clause 4.2 of the Guide). Harmful working conditions in terms of severity and intensity of the labor process are divided into two degrees of harmfulness - classes 3.1 and 3.2 (tables 17 and 18 of the Guide).

Step 2. Convert degrees to points

The number of points is determined for each factor that exceeds the hygienic standard

Each degree of harmfulness and intensity of labor is assessed by a certain number of points, according to which the amount of additional payments for working conditions is determined (clause 1.3 of the Model Regulations). How to determine the number of points, the Guide does not say. Therefore, let us turn to Appendix No. 2 to the Standard Provision. Class 3 of working conditions corresponds to the following number of points (Table 1).

Table 1. Points corresponding to the 3rd class of working conditions

As you can see, in the Model Provision, the number of points for class 3.4 is not established. The fact is that the 4th degree of harmfulness was first mentioned in section 3 of the Guideline R 2.2.013-94, approved by the State Committee for Sanitary and Epidemiological Supervision of Russia in 1994, and the Model Regulation was published earlier - in 1986.

Therefore, if you have works at your enterprise that belong to this hazard class, then we can assume that they should be evaluated at 4 points. This does not contradict the logic of establishing points for working conditions of classes 3.1-3.3.

Step 3. Determine the exposure time of the harmful factor

Since the amounts of additional payments are determined based on the actual state of working conditions, the points established by the degrees of harmful factors and the severity of work must be adjusted for the time of exposure to harmful factors. At the same time, to assess the impact specific factor on the state of working conditions, the duration of its action during the shift is taken into account (clause 1.3 of the Model Regulations).

Example 1 An employee of the research laboratory is studying the virulence of RNA-containing arboviruses of the genus Flavivirus (dengue fever).

During a work shift of 480 minutes (8 hours × 60 minutes), a laboratory assistant is under the influence of a harmful biological factor for 5 hours and works in a room with a cooling microclimate for 2 hours (vaccine development in the absence of specific treatments).

Under the influence of a harmful pathogenic virus, the worker is 300 minutes (5 hours × 60 minutes), and in conditions of low temperature - 120 minutes (2 hours × 60 minutes).

Step 4. Determine the actual degree of harmful effects

To do this, the scores established for each significant factor must be adjusted for the indicator of the time of work in harmful conditions during the shift (clause 1.3 of the Model Regulations) (recall that the shift is assumed to be 8 hours):

* If the duration of the harmful factor is more than 90% of the work shift, this indicator will be equal to 1 (clause 1.3 of the Model Regulations).

Step 5. Set the amount of additional payment for work in harmful conditions

Calculation of surcharges is made taking into account all harmful factors identified by the results of attestation of workplaces. To establish the amount of additional payments depending on the actual state of working conditions, you can use clause 1.6 of the Model Regulations (Table 2).

Table 2. Number of points depending on the degree of harmfulness

Example 2 Let's use the conditions of example 1. According to the certification of the workplace, the class of working conditions of the employee:

- under the influence of a pathogenic virus - 3.2 (Table 2 to the Guidelines);

- in a room with a cooling microclimate - 3.1 (table 7 to the Guide).

For the degree of hazard class 3.2, 2 points are set, for the degree of class 3.1 - 1 point (Appendix No. 2 to the Guidelines). It is necessary to determine the actual state of working conditions in the workplace. Let's apply the above formula.

Actual exposure hazard:

- pathogenic microorganism is equal to 1 point;

- cooling microclimate - 0.25 points.

The working conditions for determining the specific amounts of additional payments are determined by the sum of the values obtained and will amount to 1.25 points (1 point + 0.25 points). This means that the amount of the additional payment will be 4% of the tariff rate (salary) (clause 1.6 of the Model Regulations).

Additional fees may be higher

According to the Standard Regulations, the amount of additional payments for heavy and hazardous work cannot exceed 12%, and for work with especially difficult and harmful conditions - 24% tariff rate(salary). Nevertheless, the specific size of the increase in wages is established by the employer (part 3 of article 147 of the Labor Code of the Russian Federation). Therefore, the amount of additional payments can be increased by an employment or collective agreement.

Accounting for additional payment for harmfulness

It is possible to take into account the amount of additional payment when calculating income tax only if harmful (dangerous) working conditions are confirmed by attestation of workplaces (letter of the Federal Tax Service of Russia dated 06.09.2011 No. ED-4-3 / [email protected]). For its amount you need to accrue:

Insurance premiums (part 1 article 7 and part 1 article 8 federal law dated July 24, 2009 No. 212-FZ);

Contributions in case of injury (clauses 1 and 2 of article 20.1 of the Federal Law of July 24, 1998 No. 125-FZ);

Personal income tax (letter of the Ministry of Finance of Russia dated June 19, 2009 No. 03-04-06-02 / 46).

Vasya

Working conditions are divided into four classes (clause 4.2 of the Guide). What guide? What name? If the one written below ("Guidelines for the assessment of occupational health risks for workers"), then there are no tables with 1-3

Vasya

Mistake in writing. I correct .. there are only tables from 1 to 3

Articles 146-147 of the Labor Code of Russia regulate the procedure for calculating and paying additional payments for harmful working conditions to workers employed in difficult or especially harmful conditions. What are these benefits and compensations? In what order are allowances calculated and to whom they are entitled by law? How to properly complete the required paperwork? All the nuances will be discussed in this section.

Severe and / or harmful working conditions are considered to be with a hazard class above 3. The right to additional payment is received by workers experiencing increased Negative influence various production factors. Legislatively established 2 options for such work:

According to the conditions - if there are production factors in the workplace that are detrimental to health, for example, if hygiene standards are not observed.
By environment - if the area where the enterprise is located is distinguished by special geological and climatic conditions that adversely affect the human body.

At the same time, severe damage to health in the process labor activity can be caused by chemicals, biological microorganisms / bacteria, physical factors (increased humidity, high temperature, exposure to vibration or electromagnetic waves), labor characteristics of the regime (duration of the working day, the likelihood of injury), and so on.

Note! According to Law 426-FZ, the main categories of hazardous industries include employees of mining, oil, coal, chemical industry; metallurgical, abrasive, faience, glass, electrical and radio engineering production; geodesy and geological exploration; microbiology.

Surcharge for harmfulness for attestation of workplaces

The assessment of the fact of the existence of difficult / harmful working conditions is carried out on the basis of special measures - AWP (attestation of workplaces) or from 01.01.14, SOUT ( special assessment working conditions). During these procedures, the level of influence of production factors is measured on the basis of working conditions in the workplace. As a result, additional payments are established for work in hazardous working conditions, depending on the degree of danger / harmfulness.

The clarifications of the Ministry of Labor regulate that internal local acts for certain categories employees may also be approved for additional payments and compensation. For example, under the condition of constant employment, managers, employees, heads of sections / workshops / productions, who are assigned a high hazard class, may be charged increased salaries / tariff rates. To confirm the validity of the accruals, it is necessary to draw up an additional agreement to the collective agreement or issue an order for additional payments for harmful working conditions. The list of jobs is developed separately.

The procedure for conducting the automated workplace is prescribed in Order No. 342n. The procedure is carried out by all employers once every 5 years, the terms are determined by the enterprises individually. The results are submitted to the labor inspectorate.

Important! The right to additional payments, compensations and benefits gives the results of the AWP. The mere inclusion of professions/positions in special "harmful" Lists is not enough.

What are the allowances for harmful working conditions?

There are several basic types of compensation. The most common and beneficial for employees is an increased amount of earnings. At the same time, an additional coefficient is set, which is multiplied by the tariff / salary of the employee according to staffing. stat. 147 of the Labor Code denotes the minimum increase in the amount of additional payment for harmful working conditions - 4%. The specific percentage is approved by the employer and fixed in the internal acts of the enterprise. Maximum according to Decree No. N 387 / 22-78 of October 3. 1986 24% of the salary / rate, but the company has the right to independently increase the amount within the framework of employment contracts.

Note! For failure to provide the required compensation to the basic salary, the organization may be held legally liable. The same rule applies to additional payments for harmful working conditions to medical workers.

Types of other compensation:

Additional vacation days provided annually in addition to the main one - a minimum period of 7 days. The length of service in a hazardous position is taken into account. If period employment less than established by law, the vacation time is set in proportion to the years worked.
Free provision of food and protective equipment - usually milk or other equivalent products are given for harmfulness, disinfectants, clothing.
Reducing the length of the working day - no more than 36 hours weekly (Stat. 92, part 1 of the Labor Code). In this case, the maximum duration of a shift should not exceed 8 hours at 36 hours a week, and 6 hours at 30 hours a week.
Special coefficient - is set in a number of regions of Russia, taking into account specific severe weather conditions. Basis - Decree No. 403/20-155 of July 2. 1987
Preferential pension - early retirement gives citizens the right to receive state payments earlier than the age established for all.

How to calculate the surcharge for harmful working conditions in 2016

Up to 2.0 points - 4%.
2.1-4 points - 8%.
4.1-6 points - 12%.
6.1-8 points - 16%.
8.1-10 points - 20%.
Over 10 points - 24%.

This scale covers all degrees of danger - from severe / harmful conditions (including 6 points each) with a maximum percentage of 12; to especially severe / harmful (from 6 points and above) with a maximum size of 24%. Specific surcharges are established by the employer for each workplace separately. The development of a mandatory workflow is carried out in accordance with the current Labor Code of the Russian Federation and regulatory acts of the USSR.

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According to the Information of the Ministry of Labor of Russia dated 01.10.2012, workers employed in work with harmful and dangerous working conditions must be paid compensation not lower than the amounts established in paragraph 1 of Decree of the Government of the Russian Federation dated 11.20.2008 N 870 (hereinafter - Decree N 870).

Features of wages in hazardous and hazardous industries

In particular, employees engaged in work with harmful and dangerous working conditions are paid at least 4% higher than the tariff rates (salaries) established for similar types of work with normal working conditions.
The Ministry of Health and Social Development of Russia should set the minimum wage increase for each class of working conditions (clause 2 of Resolution N 870). But so far this has not been done. Therefore, before the adoption of the relevant documents, the amount of surcharges can be calculated on the basis of the Model Regulations on the assessment of working conditions at workplaces and the procedure for applying sectoral lists of jobs on which surcharges can be established for workers for working conditions, approved by the Decree of the State Committee for Labor of the USSR and the Secretariat of the All-Union Central Council of Trade Unions of 03.10.1986 N 387 /22-78 (hereinafter referred to as the Standard Provision). This is stated in the Information of the Ministry of Labor of Russia dated 01.10.2012. Indirectly, such a conclusion can also be drawn from the Definition Supreme Court RF dated 01.11.2012 N APL12-651.
In the Letter of Rostrud dated 19.06.2012 N PG / 4463-6-1, it is specified that the regulations former USSR may be applied if their provisions are included in collective or labor agreements with employees.

Surcharge for harmfulness - only according to the results of certification

According to clause 1 of Decree N 870, increased wages for employees working in harmful, dangerous and special working conditions and engaged in hard work are made based on the results of attestation of jobs. Currently, it is carried out on the basis of the Order of the Ministry of Health and Social Development of Russia dated April 26, 2011 N 342n (hereinafter referred to as the Certification Procedure).

Note that certification must be carried out by all employers. Each workplace must be certified at least once every five years (clause 8 of the Certification Procedure). The results of the certification must be reported to the labor inspectorate (clause 45 of the Procedure for conducting certification).

During certification, working conditions at workplaces are assessed in order to identify harmful or dangerous production factors (clause 2 of the Certification Procedure). Depending on the actual state of working conditions at the workplace, the amounts of additional payments are established (clause 1.6 of the Model Regulations).

We find out the actual state of working conditions

According to part 2 of Art. 209 of the Labor Code of the Russian Federation, working conditions are a combination of factors in the working environment and the labor process that affect the performance and health of an employee. Therefore, we need to determine the degree:

harmful factors of the production environment;
the severity of the work to be done.

The degree is established on the basis of the criteria given in Guideline R 2.2.2006-05 "Guidelines for the hygienic assessment of factors in the working environment and the labor process. Criteria and classification of working conditions", approved by Rospotrebnadzor on 29.07.2005 (hereinafter referred to as the Guidelines).

We determine the harmful factors of the production environment

Working conditions must comply with hygienic standards (clause 1.4 of the Guide).

Hygienic standards of working conditions (MPC, MPD) - the levels of harmful factors in the working environment, which, during daily (except weekends) work for 8 hours, but not more than 40 hours a week, should not cause diseases or deviations in health (Sec. 3 Guides).

The assessment of the compliance of working conditions with hygienic standards is carried out by instrumental measurements (clause 16 of the Certification Procedure).

The degree of deviations of the parameters of the production environment and the labor process from hygienic standards is assessed on the basis of hygienic criteria(clause 4.1 of the Guide). They are installed in 5 Guides.

Note. A harmful factor can cause an occupational disease or other health disorder. A dangerous factor is a sharp deterioration in health, injury and even death (Section 3 of the Guide).

The list of harmful factors that can be identified as a result of measurements is given in sec. 3 and table 19 to the Guide, as well as in line 030 "Assessment of working conditions" of the certification card (Appendix N 2 to the Procedure for certification). The indicators of the severity of the work are given in tables 17 and 18 to the Guide.

How to calculate the amount of the surcharge

In the absence of modern regulations that establish the procedure for determining the amount of surcharges, you can use the procedure below. But you also have the right to apply clause 1 of Decree N 870, simply by increasing the salaries of employees by 4% (or more, if provided for by the collective agreement).

Determine the class of working conditions

Classes of working conditions. Depending on the impact of harmful factors and the severity of work, a class of working conditions is determined. Classes are given in tables 1 - 18 to the Guide.

optimal (1st class);
acceptable (2nd class);
harmful (3rd class);
dangerous (extreme) (4th class).

Note. Safe working conditions are considered to be conditions related to the 1st (optimal) or 2nd (permissible) class, therefore, additional payments are not allowed for workers working in such conditions (clause 4.5 of the Guidelines for assessing the occupational risk to the health of workers (R 2.2.1766-03 ), approved on June 24, 2003).

Dangerous (extreme) working conditions (4th grade). Work in extreme conditions is prohibited, except for cases of emergency response, emergency work to prevent emergency situations (clause 1.7 of the Guide). When working conditions at the workplace are assigned to the 4th class, it is urgent to develop a set of measures that reduce the level of exposure to hazardous factors or reduce the time of their exposure.

Classification of harmful working conditions (3rd class). Harmful working conditions (3rd class) in terms of excess hygiene standards and changes in the body of the worker are divided into four degrees of harmfulness (classes 3.1, 3.2, 3.3 and 3.4) (clause 4.2 of the Guidelines).

Harmful working conditions by indicators severity and intensity of the labor process divided into two levels of harmfulness - classes 3.1 and 3.2 (Tables 17 and 18 of the Guidelines).

Convert degrees to points

Each degree of harmfulness and intensity of labor is assessed by a certain number of points, according to which the amount of additional payments for working conditions is determined (clause 1.3 of the Model Regulations). How to determine the number of points, the Guide does not say. Therefore, we turn to Appendix No. 2 to the Model Provision. Class 3 of working conditions corresponds to the following number of points (Table 1).

Table 1

Points corresponding to the 3rd class of working conditions

Note. Please note: the number of points is determined for each factor that exceeds the hygienic standard.

As you can see, in the Model Provision, the number of points for class 3.4 is not established. The fact is that the 4th degree of harmfulness is first mentioned in sec. 3 Guideline R 2.2.013-94, approved by the State Committee for Sanitary and Epidemiological Supervision of Russia in 1994, and the Model Regulation was published earlier - in 1986.

Determine the exposure time of the harmful factor

Additional payment for harmful working conditions

At the same time, in order to assess the influence of a particular factor on the state of working conditions, the duration of its action during the shift is taken into account (clause 1.3 of the Model Regulations).

Example 1 An employee of the research laboratory is studying the virulence of RNA-containing arboviruses of the Flavivirus genus (Dengue fever).
During a work shift of 480 minutes (8 hours x 60 minutes), a laboratory assistant is under the influence of a harmful biological factor for 5 hours and works in a room with a cooling microclimate for 2 hours (vaccine development in the absence of specific treatments).
How to determine the duration of exposure to harmful factors during the shift?
Solution. The worker is exposed to a harmful pathogenic virus for 300 minutes (5 hours x 60 minutes), and in conditions of low temperature - 120 minutes (2 hours x 60 minutes).

Determine the actual degree of harmful effects

<*>If the duration of the harmful factor is more than 90% of the work shift, this indicator will be equal to 1 (clause 1.3 of the Model Regulations).

Set the amount of additional payment for work in harmful conditions

Calculation of surcharges is made taking into account all harmful factors identified by the results of attestation of workplaces.
To establish the amount of additional payments depending on the actual state of working conditions, you can use clause 1.6 of the Model Regulations (Table 2).

table 2

The number of points depending on the degree of harmfulness

Example 2. Let's use the conditions of example 1. According to the certification of the workplace, the class of working conditions of the employee:

under conditions of exposure to a pathogenic virus - 3.2 (Table 2 to the Guidelines);
in a room with a cooling microclimate - 3.1 (table 7 to the Guide).

For the degree of hazard class 3.2, 2 points are set, for the degree of class 3.1 - 1 point (Appendix N 2 to the Guide). It is necessary to determine the actual state of working conditions in the workplace.

Solution. Let's apply the above formula.

Actual exposure hazard:

pathogenic microorganism is equal to 1 point;
cooling microclimate - 0.25 points.

Additional fees may be higher

Nevertheless, the specific size of the increase in wages is established by the employer (part 3 of article 147 of the Labor Code of the Russian Federation). Therefore, the amount of additional payments can be increased by an employment or collective agreement.

Accounting for additional payment for harmfulness

It is possible to take into account the amount of the surcharge when calculating income tax only if harmful (dangerous) working conditions are confirmed by attestation of workplaces (Letter of the Federal Tax Service of Russia dated 06.09.2011 N ED-4-3 / [email protected]).

For its amount you need to accrue:

insurance premiums (part 1, article 7 and part 1, article 8 of the Federal Law of July 24, 2009 N 212-FZ);
contributions in case of injury (clauses 1 and 2 of article 20.1 of the Federal Law of July 24, 1998 N 125-FZ);
Personal income tax (Letter of the Ministry of Finance of Russia dated June 19, 2009 N 03-04-06-02 / 46).

January 2013

Home \ Articles \ Articles on tax optimization \ Optimization of payroll taxes \ Compensation for harm

Damage compensation

The essence of the scheme is that the enterprise applies to a specialized accredited organization with a request for a special assessment of jobs.

As a result of the audit, the enterprise receives a conclusion from which it follows that certain employees work in harmful and dangerous conditions. Consequently, they are entitled to compensation and allowances for harmfulness.

The amount of compensation and allowances for harmfulness is established by the company that conducted the special assessment.

Advantages and disadvantages of the scheme

The scheme allows you to reduce payments to the budget for personal income tax by paying compensation for harmfulness, since the organization does not withhold IDFL from these payments (clause 3, article 217 of the Tax Code of the Russian Federation). However, the company does not pay contributions only in part compensation payments in an amount equivalent to the cost of milk or other equivalent food products(subclause 2, clause 1, article 422 of the Tax Code of the Russian Federation). In addition, the company takes into account compensation for harmfulness in expenses when calculating income tax in accordance with paragraph 3 of article 255 of the Tax Code of the Russian Federation.

In addition to compensation, the organization must make additional payments to employees for harmfulness (Articles 146 and 147 of the Labor Code of the Russian Federation). These allowances, although they are compensatory, are, in fact, an increase in wages. When taxing profits, their amounts are taken into account as part of salary expenses (Article 255 of the Tax Code of the Russian Federation) and are subject to all insurance premiums and personal income tax as the main income.

How to avoid tax claims

In order to avoid the claims of the tax authorities, the company should study the Labor Code of the Russian Federation and determine the differences between compensations and allowances for harmfulness.

The main difference: employers pay compensation for harmfulness not on the basis of articles 146 and 147, but on the basis of article 219 of the Labor Code of the Russian Federation. Moreover, compensation is not necessarily paid for expenses already incurred. The employee may also incur reimbursable expenses in the future, for example, when due to the impact of adverse conditions, he needs treatment.

In addition, it is important to conduct a proper special assessment of jobs. To do this, you can contact a specialized company that has the appropriate accreditation. The compiled list of jobs with harmful working conditions must be approved in the collective and labor contracts, which also determine the size of the corresponding compensation payments.

It should also be borne in mind that instead of monetary compensation based on the results of a special assessment, employees can be provided with extended vacations, free distribution of overalls, and milk. Replacing them with money can be very difficult.

To do this, it is necessary not only to document that the company does not have a canteen or other “distributing” places, but also to collect signatures of employees with their consent to receive money instead of free meals.

What other risks may be compensated?

Let us illustrate them on the example of a litigation given in the Decree of the Arbitration Court of the Volga District dated November 28, 2014 No. F06-17621 / 2013, F06-17622 / 2013 on the depot No. A55-5021 / 2014.

According to the inspection, the organization unlawfully excluded compensation payments made to employees from the personal income tax base, since the harmful conditions were removable and there were no grounds for making compensation payments. And given the long period of payment of compensation, the tax authorities decided that these additional payments are not compensatory and should be subject to personal income tax.

A negative fact was the fact that the most harmful working conditions were found among employees of the administrative apparatus (directors, deputy directors, heads of departments), respectively, such employees were assigned the largest amounts of compensation, but for service and working personnel, the harmfulness was recognized as minimal.

In addition, the amount of additional compensation exceeded the amount of wages paid. The organization did not draw up an action plan to improve working conditions and labor protection and, accordingly, did not take into account compensation in it.

However, the judges sided with the company, pointing out that surcharges and compensations have a different legal nature and are regulated different norms the rights. A third-party organization that carried out certification (now a special assessment) of workplaces confirmed their harmfulness, in connection with which the amount of compensation was established.

In accordance with Art. 219 Labor Code In the Russian Federation, each employee has the right to compensation established by a collective agreement, agreement, local normative act, labor contract if he is engaged in hard work, work with harmful and (or) dangerous working conditions. Increased or additional compensations may be established by a collective agreement, a local regulatory act, taking into account the financial and economic situation of the employer.

Under such circumstances, the court concluded that the inspectorate had unlawfully included compensation payments in the tax base for personal income tax.

Similar conclusions are contained in the Decree of the Federal Antimonopoly Service of the Urals District dated March 7, 2014 No. F09-401/14 in case No. A47-4706/2013.

But despite the positive judicial practice in order not to once again argue with the tax authorities on the issues of non-taxation of personal income tax compensation, we recommend doing the following:

indicate payment data not only in employment contracts and local personnel documents, but also in the list of labor protection measures,
set the amount of compensation not independently, but by a specialized organization that conducts a special assessment of jobs.

Other materials

Russian laws oblige employers who have hired employees for hazardous work to regularly compensate them for the harm caused by difficult or even dangerous working conditions to their health and well-being. In addition, for workers in such industries, special conditions work regime, for ignoring which employers will be fined or removed from office. Consider what benefits and compensation for harmful working conditions are due to employees in 2019.

What are harmful working conditions

The enterprise must receive an expert assessment, and workplaces must undergo certification, the results of which will determine the level of harmfulness of production. Based on the data received, benefits and compensation will be assigned to employees who must be informed about harmful factors and the possibility of getting an occupational disease.

Harmful working conditions are recognized under which:

the specifics of the work performed involves high loads and a high probability of injury;
during work, interaction with viruses, pathogenic bacteria and other biological provocateurs occurs;
employees work with toxic substances;
there are physical factors that negatively affect the state of health (vibrations, high noise levels, high air humidity or pressure, etc.).

How are benefits and compensations for harmful working conditions established?

In total, 4 classes of working conditions were identified, namely optimal, permissible, harmful and dangerous. In the first case, only control is needed to ensure that working conditions do not deteriorate. Acceptable working conditions oblige the employer to provide protective equipment and provide employees with additional rest time to minimize the possibility of health problems.

The class of hazardous conditions is assigned only to industries where chemicals and radioactive radiation are involved, which is not common. But the class of hazardous industries, the third, is most widespread due to the same harmfulness of many factors, such as evaporation, gas welding, heavy dustiness, and others. In this regard, class 3 is usually divided into subclasses, each of which determines the level of influence of a harmful factor on health and prescribes the assignment of appropriate compensations and benefits to employees.

The main thing to pay attention to when establishing statutory benefits- a special assessment of working conditions (SOUT), which will be put by the supervisory authority after checking the company. Rostrud and the labor inspectorate of the region where the company is located are authorized to conduct inspections. Any workers who believe that they are not being allocated the required benefits can also apply here.

Carrying out periodic medical examinations

Periodic medical examinations are also a mandatory measure for early detection of occupational diseases resulting from work in hazardous industries. In addition to standard examinations and laboratory tests, class 3 production workers must undergo:

examinations aimed at detecting the development of tuberculosis;
surveys whose task is to prevent the emergence and development of HIV;
psychiatric examinations.

Prohibition of partnership

Insurance against accidents and occupational diseases

Employees involved in industries that are harmful to health have the right to apply for spa treatment, payment for treatment when an occupational disease is detected or after an injury, as well as for free allocation of medicines.

Types of benefits for employees working in hazardous industries

The state ensures that employers allocate the following benefits to workers in hazardous industries:

additional annual leave (7 days);
reduction of norms of working hours per week;
an increase in salary or hourly pay;
free regular examinations in medical institutions;
retirement before reaching retirement age;
organization of preventive nutrition;
insurance in the FSS against occupational diseases and accidents;
refusal to work together;
issuance of overalls, disinfectants, etc.;
payment for rehabilitation and treatment.

Where are compensations for workers in hazardous industries prescribed?

Working conditions in hazardous production should be reflected in the internal documents of the company:

Document	What information should be included
rules work schedule	Labor schedule, time for breaks and rest (additional annual leave, duration of a shortened working week).
Regulations on wages	Salary supplements for harmfulness, a clear percentage of the surcharge.
An employment contract with an employee or additional agreement to him	The specifics of work, harmful factors, benefits, compensations (payments, additional rest, provision of therapeutic and preventive nutrition, etc.)
Time sheet	Reduced hours of operation.

What is the amount of compensation for employees of hazardous production

The amount of benefits is determined based on certain documents:

In some constituent entities of the Russian Federation, special tariffs are provided for harmful working conditions (for example, in the Urals - 1.15 and 1.2, depending on the city).

Cash compensation for employees of hazardous production

Do not confuse surcharges and compensations - the former are not prescribed in collective agreements and are not subject to personal income tax.

Reduced working hours

IN general case The standard working hours per week is 40 hours. For employees of hazardous industries of class 3.3 and 3.4, it is reduced to 36 hours, while being allowed to work overtime, receiving a supplement.

Annual additional paid leave

The law obliges owners of hazardous industries of classes 3.2 (3.4) to allocate at least 7 additional paid days off per year reflected in the vacation schedule. Employers have the right to extend additional leave at their discretion.

Increased salary for harmful working conditions

All employees of production assigned to hazard class 3 should receive a salary increase in the minimum amount of 4%, however, a higher co-payment may be established, depending on the degree of negative impact on health.

Free therapeutic and preventive nutrition in hazardous production

The law prescribes the issuance at least 0.5 liters of milk employees of hazardous industries daily (for one shift). You can replace it with preventive nutrition, equivalent in health benefits. Compensation for harm by issuing free milk is not provided for everyone - there is a list of harmful factors and positions. For example, milk is given to builders at facilities of damage class 3.1.

Early retirement in case of hazardous production

Employees of hazardous industries are legally entitled to a pension before they reach the generally accepted retirement age (60 for men and 55 for women). They start receiving pension payments from 55 and 50 years old respectively.

The possibility of early retirement depends on the presence of the position held in special lists of positions, the occupation of which is recognized as harmful and dangerous to health and life, and on the length of service in an enterprise of a certain industry with harmful working conditions.

How to apply for benefits and compensation for harmful working conditions

The procedure for obtaining benefits and compensation should be specified in the local normative act or collective agreement, and the amount of compensation depends on the class of hazard and the safety of the workplace. Additional payments are already included in the salary and are indicated in labor contract.

The basis for the allocation of benefits is recognized as a time sheet and orders from management to grant leave. It turns out that the employee will be assigned additional days of rest and additional payments, based on the time actually spent at work, excluding vacations, sick days, weekends.

Required Documents for Benefits

All benefits and compensations will be specified in the employment contract, i.е. they are assigned automatically, based on working conditions. No documents are required to apply for payments and benefits. If an employee wishes to replace any compensation with cash, he writes an application addressed to the employer in free form.

If labor standards are not observed, and the employee does not receive (or does not receive in full) any additional payments or compensation, he needs to contact Rostrud or the State Inspectorate labor and bring:

work book with a record of employment in an enterprise with harmful working conditions.

The procedure and terms for granting benefits

The law establishes following rules remuneration of personnel of hazardous production:

benefit or compensation	Procedure and term of provision
Salary supplement	As a percentage of the amount of salary (at least 4%) monthly (indicates on the payslip in a separate line).
Reduced working hours	The duration of the shift is increased to the general norm at the request of the employee; in case of refusal to reduce the shift, compensation is paid.
Extra rest	Every year according to the vacation schedule for the actual hours worked simultaneously with the annual paid vacation.
Therapeutic and preventive nutrition	Hot breakfast at the beginning of the work shift, milk or dairy products, vitamin supplements for the first and second courses.

Legislative acts on the topic

Common Mistakes

Mistake: The employee of the X-ray room is not paid compensation for the harmfulness of working conditions.

Labor activity in adverse conditions negatively affects the health and well-being of a person. IN Russian Federation at the legislative level, it is fixed that all workers in hazardous production are assigned allowances.

What are harmful working conditions

Harmful conditions are:

To receive additional compensation, the level of harmful effects must exceed the established norms.

Legislative framework for the Labor Code of the Russian Federation and the Federal Law

To protect the health of citizens exposed to harmful effects during production on the territory of the Russian Federation, some legislative acts have been approved.

Provides citizens with the right to receive a financial supplement if the level of negative impact on the body is approved on the basis of certification before 2014.

New provisions of the law on the dangers of working conditions were adopted at the end of 2013 and entered into force in 2014 - this is Federal Law No. 426. According to part 4 of article 27 of the Law, employers are not required to conduct a new compliance test if it has already been carried out within the last five years before the adoption of the Law.

Employees directly involved in production, where it is impossible to avoid negative influence, according to article 219 of the Labor Code of the Russian Federation, supplement to basic salary.

Additionally guaranteed:

reduction of working time (no more than 36 hours);
additional annual leave (in addition to the main one) for a period of more than 7 days.

Employers accept the types and amounts of compensation at their own discretion, focusing on the Labor Code of the Russian Federation. Nobody forbids him to independently initiate a pay increase. Compensation rates are set insurance companies.

In some regions, there are special tariffs associated with difficult natural conditions

Hazard classification

At the moment in the Russian Federation there is four options:

Optimal. During work, the employee maintains health, it turns out to maintain a normal level of performance.
Permissible. Considered safe. There are no excesses of the established norms in the environment. Before leaving for a shift, a person has time to restore strength. Work does not have a harmful effect on the body.
Harmful. There are factors that can negatively affect the health of a person or his future offspring.
Dangerous. There are factors that can have a huge negative impact on the state of the body.

The principle of distribution is spelled out in legislation. Harmful should include those jobs where exposure to harmful substances on the body exceeds the allowable values. They are usually divided into:

physiological;
chemical;
biological.

According to the degree of impact, class 3 is divided into four more degrees:

There are functional changes in the body that require a longer recovery than the period between shifts. There is a risk of serious deterioration in health.
The working environment leads to persistent changes in the body, which are classified as occupational diseases. It is precisely those systems and organs that are most affected in the performance of labor obligations that are affected.
The body is harmed mild to moderate. This may lead to a ban on work in this specialty.
Differs in especially harmful working conditions. It can lead to serious consequences up to the complete loss of ability to work.

Features and description in 2018

If the organization has not yet carried out a special assessment, then employees will receive benefits until 2014 based on the results of the previous assessment.

If working conditions have changed in the organization, then it is required to produce a SOUT, as a result of which an increase or decrease in allowances and benefits is possible.

It is possible to make a decrease or increase in the surcharge only on the basis of the results special check. After the inspection, the status of the employee's workplace can be retrained depending on the corresponding level of danger.

What are the allowances and surcharges

Most often, premiums for harmfulness involve salary increase. Each worker has a rate from which the calculation of the percentage added to the base salary is made.

Employers by own initiative set an additional allowance. Such moments are regulated by the internal documentation of the organization.

Employees apply for privileges:

Additional leave- 7 days, which are added to the main one during the year and are paid by the employer. To receive leave, you must separately determine the length of service.
Get free products and services. Milk is usually given out, as it helps the body to recover better after working in adverse conditions.
Early retirement.

The order of appointment, receipt, establishment and registration

The assignment of an additional payment for harmfulness occurs on the basis of the re-certification. If, based on the results, it is determined that the working conditions at the workplace are harmful, then the employer is obliged to appoint compensation payments automatically.Benefit payments are made on the basis of order reflected in the collective agreement or in the local administrative document.

After a special attestation for the enterprise are approved the following provisions:

results of the assessment of working conditions;
a list of positions that are subject to benefits for harmful working conditions.

A sample order for surcharge looks like in the following way:

All responsibility for the payment rests entirely with the employer. The Rosgosinspektsiya monitors the execution of payments. If the employer intentionally avoids paying compensation, then the employees send a corresponding application to the company administration.

If they receive an unreasonable refusal, they turn to the Russian State Inspectorate to protect their rights. Based on the appeal, a check is carried out for compliance with working conditions.

Appoint the following penalties for employers:

The employee stops going to work until the full amount is received.
The organization is required to pay the full amount with interest.
Bringing to administrative responsibility.
Bringing the leader to justice.

The amount of additional payment and compensation
The current legislation provides job risk premium. The minimum size is 4% from the monthly salary of employees working in normal conditions. The size is agreed between the employees of the organization and the employer.

The final amount of the surcharge is reflected in following documents:

Collective agreement (if any).
Employment contract upon employment.
Management order or other local document.

The collective agreement is not obligatory for all organizations. Therefore, according to the Order of the Ministry of Culture of Russia No. 558, each employer has a provision on wages. IN normative document the procedure for remuneration and the amount of compensation and allowances.

Calculation of allowances and payments

The allowances are calculated based on model provision, which lists tariffs for calculation:
1. Under harmful and difficult conditions - 4, 8, 12%.
2. With harmful and especially severe - 16, 20, 24%.
Calculation of additional payments to working pensioners is carried out on the same basis as well as other employees.

Taxation of personal income tax

Additional payments and compensation in terms of personal income tax:

Payment of additional holidays is subject to personal income tax on a general basis.
The surcharge for harmfulness is paid as a surcharge, not compensation. The payment is based on articles and the Labor Code of the Russian Federation. Like other allowances, it is subject to personal income tax.
Employees working in hazardous conditions are entitled to milk and preventive nutrition. Compensations are not taxed.

Calculation example

Worker Petrov is a cook in the canteen of the chemical plant. According to the results of the certification, it was revealed that the position is harmful. A harmful factor is elevated temperature. Petrov's salary is 30,000 rubles.

For example, let's calculate the surcharge based on the minimum surcharge of 4%:

30,000 * 4% = 1200 rubles.

If the employer decides to raise the rate to 8% percent, then the additional payment will be 2,400 rubles.

The terms of compensation payments for harmful or dangerous working conditions are presented in the video.

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