How many pay for harmful working conditions. Dump for harmfulness. Compensation for harmful working conditions. Additional vacation for harmfulness. Guarantees and compensation for harmful working conditions

In the absence of modern regulations that establish the procedure for determining the size of surcharges, you have the right to apply paragraph 1 of Resolution No. 870, simply by increasing by 4% (or more, if provided for by the collective agreement) of the employees, 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 the comparison of the measurement results with hygienic standards, the class of working conditions and the degree of harmfulness is determined as for each harmful production factorand for the workplace as a whole.

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

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

Optimal (1st grade);

Permissible (2nd class);

Harmful (3 class);

Dangerous (extreme) (4th grade).

The conditions relating to the 1st (optimal) or 2nd (permissible) class (optimal) or 2nd (permissible) class, so supplements operating under such conditions are not supposed to be supplemented (clause 4.5 of the professional risk assessment guidelines (p 2.2.1766-03 ) approved on 06/24/2003)

Work in extreme conditions is prohibited, with the exception of cases of elimination of accidents, emergency work for warning emergency situations (clause 1.7 of the manual). When working conditions in the workplace are assigned to the 4th class, it is necessary to urgently develop a set of measures that reduce the impact of dangerous factors or reducing their exposure time.

Harmful working conditions (3rd grade) in terms of exceeding hygienic standards and changes in the body of the employee are divided into four degrees of harm (classes 3.1, 3.2, 3.3 and 3.4) (clause 4.2 of the manual). Harmful working conditions in terms of gravity 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 manual).

Step 2. Translate degree to points

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

Each degree of harmfulness and tensions of labor is estimated by a certain number of points, according to which the size of additional payments for working conditions is determined (paragraph 1.3 of the standard position). How to determine the number of points, the manual does not say. Therefore, we turn to Appendix No. 2 of the CTIP. Class 3 working conditions corresponds to the following number of points (Table 1).

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

As we see, in a typical position, the number of points for class 3.4 is not installed. The fact is that the 4th degree of harmfulness is first mentioned in Section 3 of the leadership of R 2.2.013-94, approved by the State Committee of Russia in 1994, and the title provision was published earlier - in 1986.

Therefore, if you have a job at the enterprise, assigned to this class of harm, it can be assumed that they should be assessed in 4 points. This does not contradict the logic of establishing points for the working conditions of classes 3.1-3.3.

Step 3. Determine the exposure time of a harmful factor

Since the dimensions of the surcharge are determined on the basis of the actual state of working conditions, points established in the degrees of the harmfulness of the factors and severity of the work should be adjusted by the exposure to harmful factors. At the same time to evaluate the impact specific factor The condition of working conditions takes into account the duration of its action during the shift (paragraph 1.3 of the standard position).

Example 1. An employee of the Research Laboratory is engaged in the study of the virulence of RNA-containing arboviruses of the genus Flavivirus (dengue fever).

During the working shift of 480 minutes (8 h × 60 min), a 5-hour laboratory was under the influence of a harmful biological factor and 2 hours operates in a room with a cooling microclimate (vaccine development in the absence of specific treatments).

Under the conditions of impact of a harmful pathogenic virus, a female worker is located 300 minutes (5 h × 60 min), and in a reduced temperature - 120 minutes (2 h × 60 min).

Step 4. Determine the actual degree of harmful effects

For this, the scores installed on each significant factor must be adjusted to the performance indicator in harmful conditions during the shift (clause 1.3 of the model position) (we remind that the change is taken to be 8 hours):

* If the time of the harmful factor is more than 90% of the work shift, this indicator will be equal to 1 (paragraph 1.3 of the standard position).

Step 5. Install the size of surcharges for work in harmful conditions

Calculation of surcharges is made taking into account all the harmful factors identified according to the results of certification of jobs. To establish the size of the surcharge, depending on the actual state of working conditions, it is possible to use clause 1.6 of the standard position (Table 2).

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

Example 2. We use the terms of example 1. According to the workplace certification, the class of working conditions workers:

- under the conditions of the impact of the pathogenic virus - 3.2 (Table 2 to the manual);

- indoors with a cooling microclimate - 3.1 (Table 7 to the manual).

For the extent of the harmful class 3.2, 2 points were installed, for the degree of class 3.1 - 1 point (Appendix No. 2 to the management). It is necessary to determine the actual state of working conditions in the workplace. Apply the above formula.

The actual harm of the impact:

- pathogenic microorganism is 1 point;

- cooling microclimate - 0.25 points.

The working conditions for determining the specific dimensions of the supplements are determined by the sum of the values \u200b\u200bof the obtained and amount to 1.25 points (1 point + 0.25 points). It means that the amount of surcharge will be 4% to the tariff rate (salary) (paragraph 1.6 of the standard position).

The size of surcharge may be more

According to a typical position, the size of surcharges on heavy and harmful works may not exceed 12%, and in works with especially severe and harmful conditions - 24% tariff rate (salary). Nevertheless, the specific amounts of wage improvement establishes the employer (part 3 of Art. 147 of the Labor Code of the Russian Federation). Therefore, the size of the surcharge can be increased by a labor or collective agreement.

Accounting surcharge for harmfulness

Consider the amount of surcharge when calculating the income tax can only if harmful (dangerous) working conditions are confirmed by job certification (letter of the Federal Tax Service of Russia from 09/06/2011 No. EF-4-3 / [Email Protected]). At its amount you need to accrue:

Insurance premiums (part 1, Art. 7 and Part 1 of Art. 8 Federal Law from 24.07.2009 No. 212-FZ);

Contributions for injuries (paragraph 1 and 2, Article 20.1 of the Federal Law of 24.07.98 No. 125-FZ);

NDFL (letter of the Ministry of Finance of Russia dated 19.06.2009 No. 03-04-06-02 / 46).

Vasya

Working conditions are divided into four classes (clause 4.2 of the manual). What guide? What name? If it is written below ("Professional Risk Assessment Guide for Workers' Health"), then there are no tables from 1-3

Vasya

Error in writing. I correlax .. there are only tables from 1 to 3

Articles 146-147 of the TC of Russia regulate the procedure for accrualing and paying surcharges for harmful conditions Labor workers engaged in severe or especially harmful conditions. What are these benefits and compensation? What order are the surcharges and to whom are they put on the law? How to make a mandatory document proceed? All nuances will be discussed in this section.

Heavy and / or harmful are the working conditions with a class of danger above 3. The right to additional payment are received by workers experiencing increased negative influence various production factors. 2 options for such works are established:

Under the conditions - if there is production factors in the workplace, damage to health, for example, in non-compliance with hygienic standards.
On the environment - if the locality where the company is located, is distinguished by special geological and climatic conditions, which adversely affect the human body.

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

Note! According to the law 426-ФЗ, the main categories of harmful industries include - employees of enterprises of mining, oil, coal, chemical industry; Metallurgical, abrasive, faience, glass, electric and radio engineering production; geodesy and geological intelligence; Microbiology.

Surcharge for harmful job certification

Evaluation of the fact of the existence of severe / harmful working conditions is carried out on the basis of special events - AWP (certification of jobs) or from January 1.01.14. special assessment working conditions). During these procedures, measurements of the level of influence of production factors are carried out on the basis of working conditions in the workplace. As a result, surcharges are established for work in harmful working conditions depending on the degree of danger / harm.

Clarifications of the Ministry of Labor govern that internal local acts For individual categories of employees, additional payments and compensation may also be approved. For example, subject to permanent employment to managers serving, heads of sites / workshops / industrials, which are assigned a high class of danger, 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 registration of the order of surcharge for harmful working conditions. The list of jobs is developed separately.

The order of the AWP is registered in order No. 342n. The procedure is carried out by all employers 1 time in 5 years, the timing is determined by enterprises individually. Results are provided in the labor inspection.

Important! The right to additional payments, compensation and benefits gives the results of ACS. Only the inclusion of professions / posts in special "harmful" lists are not enough.

What kind of harmful working conditions are provided

There are several basic types of compensation. The most common and profitable for employees is an increased size of earnings. This establishes an additional coefficient, which is multiplied by the tariff / salary of the employee staffing schedule. Stat. 147 TC denotes the minimum boost amount of surcharge for harmful working conditions - 4%. A specific percentage approves the employer and records the enterprise in the internal acts. Maximum according to Regulation No. N 387 / 22-78 from 3 Oct. 1986 24% of the salary / rate, but the enterprise has the right to independently increase the size within the framework of employment contracts.

Note! For failure to submit the compensation for the main salary, the organization can be brought to legal liability. The same rule applies to surcharges for harmful working conditions with medical workers.

Types of other compensation:

Additional days of vacation, annually provided by a plus to the main, is the minimum period of 7 days. The term is taken by the term of experience in a harmful position. If period labor employment Less than established by law, vacation time is established in proportion to spent years.
Free provision of food and protection means is usually issued milk or other equivalent products for harmfulness, disinfecting products, clothing.
Reducing the duration of the working day - no more than 36 hours weekly (stat. 92 h. 1 TC). The maximum duration of the shift should not exceed at 36 hours per week - 8 hours, at 30 hours a week - 6 hours.
Special coefficient is established in a number of regions of Russia, taking into account specific heavy weather conditions. Base - Resolution No. 403/20-155 from 2 Jul. 1987
Preferential pension - an early retirement gives the right to citizens to receive state payments previously established for all ages.

How to calculate extra charge 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 the degrees of danger - from severe / harmful conditions (inclusive, 6 points) with a maximum percentage size of 12; To particularly severe / harmful (from 6 points and above) with a maximum size of 24%. Specific surcharges establishes an employer for each workplace separately. Development of mandatory document management is carried out according to the current TK of the Russian Federation and the regulatory acts of the USSR.

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According to the information of the Ministry of Labor of Russia dated 10/01/2012, employees engaged in work with harmful and dangerous working conditions should be paid compensation not lower than the sizes established in paragraph 1 of the Decree of the Government of the Russian Federation of 20.11.2008 N 870 (hereinafter referred to as a decree N 870).

Features of wage in harmful and dangerous industries

In particular, employees engaged in work with harmful and dangerous working conditions establishes payment of labor, elevated at least 4% compared with tariff rates (salary) established for similar types of work with normal working conditions.
To establish the minimum size of improving payment for each class of working conditions should be the Ministry of Health and Social Development of Russia (paragraph 2 of the Resolution No. 870). But so far this is not done. Therefore, before the adoption of the relevant documents, the amount of additional payments can be relying on the basis of a model provision on the assessment of working conditions at workplaces and the procedure for the application of sectoral lists of work, which can establish additional payments for working conditions, approved by the decision of the USSR State Protection and the Secretariat of the USSPS from 03.10.1986 N 387 / 22-78 (hereinafter - typical position). This is stated in the information of the Ministry of Labor of Russia of 01.10.2012. Indirectly this conclusion can also be made from the definition Supreme Court RF of 01.11.2012 N Apple12-651.
In the letter of Rostrud dated 19.06.2012 N of PG / 4463-6-1, it is clarified that regulatory acts former USSR Can be applied if their provisions are included in collective or employment contracts with employees.

Supplement for harm - only according to the results of certification

According to paragraph 1 of the Resolution No. 870 Increased wages of workers working in harmful, dangerous and special conditions of labor and engaged in hard work, is made according to the results of certification of jobs. It is currently being held on the basis of the order of the Ministry of Health and Social Development of Russia of April 26, 2011 N 342n (hereinafter referred to as certification).

Note that the certification should conduct all employers. Everyone workplace Must be certified at least once every five years (paragraph 8 of the order of certification). The results of certification should be reported to the employment inspection (p. 45 of the procedure for holding certification).

During the certification, working conditions are estimated at workplaces in order to identify harmful or hazardous production factors (paragraph 2 of the procedure for certification). Depending on the actual state of working conditions in the workplace and the dimensions of the surcharge (paragraph 1.6 of the standard position) are established.

Find out the actual state of working conditions

According to Part 2 of Art. 209 TK RF, working conditions are a combination of factors of the production environment and an employment process that affect the performance and health of the employee. Therefore, we need to determine the degree:

the harmfulness of the factors of the production environment;
the severity of the work performed.

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

Determine the harmful factors of the production environment

Working conditions must comply with hygienic standards (p. 1.4 of the manual).

Hygienic standards of working conditions (MPC, PD) - levels of harmful factors of the working environment, which, with daily (except weekends), work for 8 hours, but not more than 40 hours per week, should not cause diseases or deviations in a state of health (section. 3 manuals).

Assessment of conformity of working conditions by hygienic standards is carried out by instrumental measurements (p. 16 of the procedure for certification).

The degree of deviations of the parameters of the production environment and the employment process from hygienic standards is estimated on the basis of hygienic criteria (clause 4.1 of the manual). They are installed in section. 5 manuals.

Note. Harmful factor may cause carelessness or other violation of health. And a dangerous factor is a sharp deterioration in health, injury and even death (section 3 of the manuals).

A list of harmful factors that can be detected as a result of measurements is given in section. 3 and Table 19 to the manual, as well as in line 030 "Evaluation of working conditions" Map of certification (Appendix N 2 to the order of certification). The gravity indicators are shown in Tables 17 and 18 to the manual.

How to calculate the amount of surcharge

In the absence of modern regulations establishing the procedure for determining the size of surcharge, you can use the procedure below. But you are also entitled to apply paragraph 1 of the Resolution No. 870, simply by increasing by 4% (or more, if it is provided for by the collective agreement) the salaries of employees.

Determine the class of working conditions

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

Classes of labor conditions. Depending on the impact of harmful factors and severity of work, a class of working conditions is determined. Classes are shown in Tables 1 - 18 to the manual.

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

Note. The conditions relating to the 1st (optimal) or 2nd (permissible) class (optimal) or 2nd (permissible) class, so supplements operating under such conditions are not supposed to be supplemented (clause 4.5 of the professional risk assessment guidelines (p 2.2.1766-03 ) approved on 06/24/2003).

Dangerous (extreme) working conditions (4th grade). Work in extreme conditions is prohibited, except in cases of elimination of accidents, emergency work to prevent emergency situations (clause 1.7 of management). When working conditions in the workplace are assigned to the 4th class, it is necessary to urgently develop a set of measures that reduce the impact of dangerous factors or reducing their exposure time.

Classification of harmful working conditions (3rd grade). Harmful working conditions (3rd grade) largest exceeding hygienic standards and changes in the body of the employee are divided into four degrees of harm (classes 3.1, 3.2, 3.3 and 3.4) (clause 4.2 of the manual).

Harmful working conditions in terms of indicators gravity and labor intensity Two degrees of harm are divided - classes 3.1 and 3.2 (Tables 17 and 18 of the manual).

Translate degree to points

Each degree of harmfulness and tensions of labor is estimated by a certain number of points, according to which the size of additional payments for working conditions is determined (paragraph 1.3 of the standard position). How to determine the number of points, the manual does not say. Therefore, we turn to annex N 2 to a typical position. Class 3 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 exceeding the hygienic standard.

As we see, in a typical position, the number of points for class 3.4 is not installed. The fact is that the 4th degree of harmfulness is first mentioned in Section. 3 of the leaders of R 2.2.013-94, approved by the State Committee of Russia in 1994, and the title position was published earlier - in 1986

Determine the exposure time of a harmful factor

Supplement for harmful working conditions

At the same time, to assess the influence of a particular factor on the state of labor conditions, the duration of its action during the change (paragraph 1.3 of the standard position) is taken into account.

Example 1. An employee of the Research Laboratory is engaged in the study of the virulence of RNA-containing arboviruses of the genus Flavivirus (dengue fever).
During the work shift of 480 minutes (8 hours and 60 minutes), a laboratory laboratory for 5 hours is under the influence of a harmful biological factor and 2 hours operates in a room with a cooling microclimate (vaccine development in the absence of specific treatments).
How to determine the duration of the impact of harmful factors during the shift?
Decision. In the conditions of impact of a harmful pathogenic virus, a female worker is 300 minutes (5 hours x 60 min.), And in conditions of reduced temperature - 120 minutes (2 hours x 60 minutes).

Determine the actual degree of harmful effects

<*> If the time of the harmful factor is more than 90% of the work shift, this indicator will be equal to 1 (paragraph 1.3 of the standard position).

We establish the size of surcharges for work in harmful conditions

Calculation of surcharges is made taking into account all the harmful factors identified according to the results of certification of jobs.
To establish the size of the surcharge, depending on the actual state of working conditions, it is possible to use paragraph 1.6 of the standard position (Table 2).

table 2

The number of points depending on the degree of harm

Example 2. We use the terms of example 1. According to the workplace certification, the class of working conditions for workers:

under the conditions of the impact of the pathogenic virus - 3.2 (Table 2 to the manual);
indoor with a cooling microclimate - 3.1 (Table 7 to the manual).

For the degree of harmful class 3.2, 2 points were installed, for the degree of class 3.1 - 1 point (Appendix N 2 to the manual). It is necessary to determine the actual state of working conditions in the workplace.

Decision. Apply the above formula.

The actual harm of the impact:

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

The size of surcharge may be more

According to a typical position, the size of surcharges on severe and harmful works may not exceed 12%, and 24% of the tariff rate (salary) cannot be exceeded in works with particularly severe and harmful conditions.

Nevertheless, the specific amounts of wage improvement establishes the employer (part 3 of Art. 147 of the Labor Code of the Russian Federation). Therefore, the size of the surcharge can be increased by a labor or collective agreement.

Accounting surcharge for harmfulness

Consider the amount of surcharge when calculating income tax, only if harmful (dangerous) working conditions are confirmed by job certification (letter of the Federal Tax Service of Russia from 09/06/2011 N DF-4-3 / [Email Protected]).

At its amount you need to accrue:

insurance premiums (Part 1 of Art. 7 and Part 1 of Art. 8 of the Federal Law of July 24, 2009 N 212-FZ);
contributions for injuries (p. 1 and 2 Article 20.1 of the Federal Law of 24.07.1998 N 125-FZ);
NDFL (letter of the Ministry of Finance of Russia dated 19.06.2009 No. 03-04-06-02 / 46).

January 2013

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Compensation for harmfulness

The essence of the scheme is that the company addresses a specialized accredited organization with a request to conduct a special assessment of jobs.

As a result of the audit, the company receives a conclusion from which it follows that separate employees Work in harmful and dangerous conditions. Consequently, they are compensation and allowance for harmfulness.

The amount of compensation and allowance for harm is established by the company conducted by special seating.

Advantages and disadvantages of the scheme

The scheme reduces payments to the NDFL budget by paying compensation for harm, since with these payments the organization does not hold the IDFL (paragraph 617 of the Tax Code of the Russian Federation). However, the company does not pay contributions only in compensatory payments in the amount of the equivalent value of milk or other equivalent food products (Sub.2 p.1 Art.422 of the Tax Code of the Russian Federation). In addition, compensation for the harmfulness, the company takes into account in costs when calculating income tax in accordance with paragraph of Article.255 of the Tax Code of the Russian Federation.

In addition to compensation, the organization should produce surcharges for harm (Article 146 and 147 of the Labor Code of the Russian Federation). These surcharges are compensatory, but, in fact, represent an increased payment of labor. In terms of taxation, their amounts are taken into account as part of the costs of salary (Article 255 of the Tax Code of the Russian Federation) and are subject to all insurance premiums and personal income tax as a major earnings.

How to avoid claims of tax authorities

In order to avoid claims of tax authorities, companies should be studied by the Labor Code of the Russian Federation and determine the differences between compensation and allowance for harmfulness.

The main difference: compensation for the harm of employers pay no 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 already incurred costs. Removable expenses, an employee may also be incurred in the future, for example, when he will need treatment due to the impact of unfavorable conditions.

In addition, it is important to conduct a proper special price jobs. To do this, you can contact a specialized company that has appropriate accreditation. The compiled list of jobs with harmful working conditions should be approved in collective and employment contracts, in which the size of the relevant compensation payments are determined.

It should also be borne in mind that instead of cash compensation on the results of special price, employees may be provided with elongated leave, free issuance of workwear, milk. Replace them with money can be very difficult.

For this, it is necessary not only to document that there is no dining room or other "handouts" places, but also to assemble the signatures of employees with their consent to receive money instead of free food.

What other risks can come compensation?

We will illustrate them on the example of a judicial dispute given in the Resolution of the Volga District AC 28.11 2014 No. F06-17621 / 2013, F06-17622 / 2013 on Department No. A55-5021 / 2014.

According to the inspection, the Organization wrongfully excluded from the tax base for NDFL compensation payments made by employees, since the harmful conditions were eliminated and the grounds for the implementation of compensation payments were not available. And given the long period of payment of compensation, the tax authorities decided that these surcharges are not compensable and the NDFL should be called.

The negative fact was the fact that the most harmful working conditions were discovered from the employees of the Office of the Office (director, deputy director, heads of departments), respectively, such employees and were appointed the largest compensation for the amounts of compensation, but at the service and working personnel, the harmfulness was minimal.

In addition, the size of additional compensation exceeded the size of the salary paid. The plan of measures to improve the conditions and protection of labor, the Organization was not and, accordingly, no compensation in it did not take into account.

However, judges stood on the side of the company, indicating that, surcharge and compensation have a different legal nature and are regulated. different standards rights. A third-party organization, which conducted certification (now special fees) jobs, was confirmed by their harm, and therefore the amount of compensation was established.

In accordance with Article.219 Labor Code RF, every employee has the right to compensate established by a collective agreement, an agreement, a local regulatory act, an employment contract, if he is engaged in difficult work, work with harmful and (or) hazardous working conditions. Increased or additional compensation can 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 inspection in the tax base for NFFL compensation payments.

Similar conclusions also contains a resolution of the FAS of the Ural District of 07.03.2014 No. F09-401 / 14 in case No. A47-4706 / 2013.

But despite the positive judicial practiceIn order not to argue with the tax authorities on the bout of the NDFL compensation, we recommend doing the following:

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

Other materials

Russian laws oblige employers who have taken on the harmful production of employees, regularly compensate for them that harmful or even dangerous working conditions for their health and well-being. In addition, for employees of such industries are provided special conditions The working regime, for ignoring which the employers will be fined or discontinued. Consider what benefits and compensation for harmful working conditions are relying workers in 2019.

What are harmful working conditions

The company should receive an expert assessment, and jobs - to pass certification, based on the results of which the level of harmfulness of production will be established. Based on the data obtained and benefits and compensation will be appointed to employees who should be notified of the harmful factors and the possibility of obtaining caregings.

Harmful recognize working conditions for which:

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

How are benefits and compensation for harmful working conditions

A total of 4 class working conditions, namely optimal, permissible, harmful and dangerous, was revealed. In the first case, only control is required to ensure that the working conditions do not deteriorate. Permissible working conditions oblige the employer to issue protection products and provide employees with extra rest time to minimize the possibility of health disorders.

The class of hazardous conditions is attributed only to the production, where chemicals and radioactive radiation are involved, which is not often found. But the class of harmful productions, the third, is common to the most broadly in view of the same harmfulness of many factors such as evaporation, gas welding, strong dustiness and others. In this regard, Class 3 is customary to divide the subclasses, each of which determines the level of influence of the harmful factor on health and prescribes to assign appropriate compensation and benefits to the employee.

The main thing is what attention is paid when establishing laid benefits - Special assessment of working conditions (soy), which will supply a control body after checking the company. Commissioned on the audit of Rostrud and the Labor Inspectorate of the Region of the Company. These can also be referred to any workers who believe that they are not distinguished by the laid benefits.

Periodic medical examinations

Periodic medical examinations are also a mandatory measure for identifying at an early stage of occupational diseases obtained as a result of work in harmful production. In addition to standard examinations and laboratory tests, class 3 manufacturing workers should pass:

inspections aimed at identifying the development of tuberculosis;
surveys whose task is to prevent the emergence and development of HIV;
inspections in the psychiatrist.

Prohibition of compatible

Accident Insurance and Profile

Employees involved in harmful production has the right to qualify for resort treatment, payment for treatment in identifying caregings or after injury, as well as for free secretion of drugs.

Types of benefits to employees working in harmful production

The state ensures that the employers have identiced the following benefits to the workers of harmful industries:

additional annual leave (7 days);
reduction of working hours per week;
allowance for salary or hourly payment;
free regular surveys in medical facilities;
retirement to achieve pension age;
organization of prophylactic nutrition;
insurance in the FSS from the caregings and accidents;
denial of part-time;
issuance of workwear, disinfecting agents, etc.;
payment of recovery and treatment.

Where the compensation of harmful production workers is prescribed

Working conditions in harmful production should be reflected in the company's internal documents:

Document	What information should contain
rules labor routine	Labor graph, time of breaks and recreation (additional annual vacation, duration of the abbreviated labor week).
Labor Regulation	Dumping salary for harmfulness, clear percentage of surcharge.
Labor contract with an employee or supplementary agreement to him	Specificity of work, harmful factors, benefits, compensation (payments, additional rest, the provision of medical and prophylactic nutrition, etc.)
Working Tabel Tabel	Abbreviated opening hours.

What is the amount of compensation to employees of harmful production

The dimensions of the benefits are determined based on some documents:

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

Monetary compensation to employees of harmful production

Do not confuse surcharge and compensation - the first are not prescribed in collective agreements and are not subject to incorporation of NDFL.

Abbreviated working hours

IN general The norm of working hours per week is 40 hours. Employees of harmful industries of class 3.3 and 3.4 it is reduced to 36 hoursThis is allowed to work overtime, getting extra charge.

Annual Additional Paid Vacation

The law obliges owners of harmful production classes 3.2 (3.4) to allocate at least 7 additional paid holiday days a yearRefilled in vacation schedule. Employers have the right to extend additional leave at their discretion.

Increased salary for harmful working conditions

All employees of production ranked 3 harmful class should receive a salary surcharge. in minimal 4%At the same time, a higher amount of surcharge can be installed, depending on the degree of negative impact on health.

Free medical and prophylactic nutrition in harmful production

The law prescribes issuance at least 0.5 liters of milk Employees of harmful production daily (for one shift). Replace it with prophylactic nutrition, equivalent to health benefits. Compensation of harm to the issuance of free milk is provided for all - there is a list of harmful factors and posts. For example, milk is issued to builders at harm class objects 3.1.

Armor access to the labor pension in harmful production

Employees of harmful proceedings on the law are entitled to the navigation of the pension to the achievement of the generally accepted retirement age (60 years for men and 55 - for women). They start receiving pension payments from 55 and 50 years respectively.

The presence of a retirement opportunity ahead of schedule depends on the presence of the position held in special lists of posts, which is recognized as harmful and dangerous to health and life, and from the employment experience at the enterprise of a particular industry with harmful working conditions.

How to issue benefits and compensation for harmful working conditions

The procedure for obtaining benefits and compensation should be registered in a local regulatory act or collective Agreementand compensation size depends on the class of harmfulness and security of the workplace. Supplements are already included in wages and are indicated in labor contract.

The basis for the allocation of benefits is recognized by the working time accounting tab and orders for the provision of vacation. It turns out, the employee will be appointed additional days of rest and surcharges, based on the time spent at the production of time, without taking into account holidays, hospital, weekends.

Required documents for obtaining benefits

All benefits and compensation will be spelled out in a labor contract, i.e. They are appointed automatically, based on working conditions. No documents to submit for payments and benefits is not required. If the employee wants to replace any compensation for cashHe writes an application for the employer in free form.

If the norms of labor are not respected, and the employee does not receive (or receives not in full) of any surcharge or compensation, he needs to contact Rostrud or State Inspect labor And bring:

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

The procedure and deadlines for the provision of benefits

Law Installed the following rules labor remuneration of harmful production:

Benefit or compensation	The procedure and term of granting
Dumping to salary	As a percentage of salary amount (at least 4%) monthly (indicates a separate line in a calculated sheet).
Abbreviated working hours	The duration of the shift increases to the overall norm at the request of the employee, with refusal to reduce the change, compensation is paid.
Additional holiday	Every year on vacation schedule for actually spent time simultaneously with the annual paid leave.
Medical and prophylactic nutrition	Hot breakfast at the beginning of the work shift, milk or dairy products, Vitamin supplements to the first and second dishes.

Legislative acts on the topic

Typical errors

Error: An x-ray-office worker does not pay compensation for the harmful conditions of work.

Labor activity in adverse conditions negatively affects the health and well-being of a person. IN Russian Federation At the legislative level, it is enshrined that all harmful production workers are fixed dumping.

What are harmful working conditions

Harmful conditions are considered:

For additional compensation, the level of harmful effects should exceed the established norms.

Legislative framework for the TK RF and FZ

To protect the health of citizens who have a harmful effect in production in the territory of the Russian Federation, some legislative acts approved.

Provides citizens the right to receive a financial surveillance in the event that the level of negative impact on the body is approved on the basis of certification until 2014.

The new provisions of the Law on the Harvest of Labor Conditions were accepted at the end of 2013 and entered into force in 2014 - this is FZ No. 426. According to Part 4 of Article 27 of the Law, employers are not required to hold a new compliance verification if it has already been carried out in the last five years before the adoption of the law.

Employees are directly involved in production, where it is impossible to avoid negative impact, according to Article 219 of the Labor Code of the Russian Federation, it is supplement to the main salary.

Additionally guaranteed:

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

Varieties and amounts of compensation Employers are taken at their own discretion, focusing on the TK RF. No one prohibits him to initiate the boost. Compassionation rates are set insurance organizations.

Separate regions have special rates related to serious natural conditions.

Harmful classification

Currently in the Russian Federation exists four options:

Optimal. When working, an employee remains health, it turns out to maintain a normal level of performance.
Permissible. Considered safe. In the environment there are no exceeds established norms. Before the replacement, 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 state of human health or at its future offspring.
Dangerous. There are factors capable of providing a huge negative impact on the state of the body.

The principle of distribution is registered in legislation. It should be harmful to those jobs where the impact of malicious substances on the body exceeds permissible values. They are accepted for:

physiological;
chemical;
biological.

According to the degree of exposure, grade 3 are four more degrees:

Functional changes in the body occur, requiring longer recovery than the period between shifts. There is a risk of serious deterioration of health.
The working environment leads to persistent changes in the body, which are classified as professional diseases. It is those systems and organs that are subject to the greatest impact in the fulfillment of labor obligations.
The body is harmful to mild and moderately. This can lead to a prohibition of work on this specialty.
Differs in particular harmful working conditions. It can lead to grave consequences until the fullest disability.

Features and description in 2018

If a special assessment has not yet been carried out in the organization, then the employees have benefits until 2014 according to the results of the previous certification.

If a labor conditions The organization has changed, then it is required to produce, according to the results of which it is possible to increase or decrease the allowances and benefits.

Decreased or an increase in surcharge can only be based on special check. After the verification, the status of the employee's workplace can be retracted depending on the corresponding level of danger.

What are the premiums and surcharges

Most often the surcharge for harm is suggested increase salary. Each employee has a bet, which makes the calculation of the percentage added to the base salary.

Employers in own initiative Install additional surcharge. Such moments are governed by the internal documentation of the organization.

Employees claim to privileges:

Extreme Vacation - 7 days, which are added to the main one during the year and are paid at the expense of the employer. To get a vacation, it is required to separately determine the work experience.
Free getting products and services. Milk is usually issued, since it better helps the body to recover after work in adverse conditions.
Retirement.

Procedure for appointment, receipt, establishment and design

Appointment of surcharge for harmfulness occurs on the basis of re-certification. If, according to the results, it will be determined that labor conditions for the workplace are harmful, the employer is obliged to appoint compensation payments automatically.Payments made benefits are made on the basis of orderreflected in the collective agreement or in the local administrative document.

After conducting special certification for the enterprise are approved the following provisions:

the results of the assessment of labor conditions;
the list of posts to which benefits are applied for harmful working conditions.

A sample of an order of surcharge looks in the following way:

All responsibility for paying is fully assigned to the employer. Over the execution of payments is watching Rosgosysurance. If the employer deliberately shifts compensation, then employees send the appropriate statement of the company's administration.

If they get unreasonable refusal, they are treated to protect rights to Rosgosysin. Based on the appeal, it is checked for compliance with working conditions.

Assign the following penalties for employers:

The worker stops going to work until the full amount is obtained.
The organization obliges to pay the full amount with interest.
Attracting administrative responsibility.
Attracting the criminal responsibility of the head.

Size surcharge and compensation
The current legislation suggests surcharge for the risk of loss of work. The minimum size is 4% From the monthly salary of employees working under normal conditions. The size is agreed between employees of the organization and the employer.

The final amount of surcharge is reflected in following documents:

A collective agreement (if any).
Employment contract when admission to work.
Order order or other local document.

A collective contract is not required for all organizations. Therefore, according to the order of the Ministry of Culture of Russia No. 558, each employer has a wage position. IN regulatory document The order of remuneration and amount of compensation and allowances is painted.

Calculation of allowances and payments

The calculation of the allowance is made on the basis of model positionin which listed tariffs for calculation:
1. With harmful and difficult conditions - 4, 8, 12%.
2. With harmful and especially heavy - 16, 20, 24%.
Calculation of surcharge to working retirees occurs on the same basisAs the rest of the employees.

Taxation NDFL

Compensation and compensation from the point of view of personal income tax:

Payment of additional leave is subject to personal income tax on a general basis.
The surcharge is paid as a surcharge, and not compensation. The payment is based on articles and TK RF. Like other surcharges, it is subject to NDFL.
Employees working in harmful conditions are relied on milk and preventive nutrition. Tax compensation is not subject.

Example of calculation

Worker Petrov is a cook in the dining room of the chemical plant. According to the results of the certification, it was revealed that the position is harmful. Harmful factor is an increased temperature. Salary Petrov - 30,000 rubles.

For example, we will make calculation of surcharge based on the minimum surcharge of 4%:

30 000 * 4% \u003d 1200 rubles.

If the employer decides to raise a rate of up to 8% percent, respectively, the surcharge will amount to 2400 rubles.

Conditions for compensatory payments for harmful or dangerous working conditions are presented on video.

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