Allowance 4 for harmful working conditions. How to calculate the additional payment for harmful working conditions? Attention should be paid

According to the Information of the Ministry of Labor of Russia dated 01.10.2012, workers employed in jobs with harmful and hazardous working conditions must be paid compensation not less than the amounts established in paragraph 1 of the Decree of the Government of the Russian Federation of 20.11.2008 N 870 (hereinafter - Resolution N 870).

Features of wages in hazardous and hazardous industries

In particular, for workers employed in jobs with, wages are established that are increased by at least 4% compared to the tariff rates (salaries) established for similar types of work with normal working conditions.
The Ministry of Health and Social Development of Russia should establish the minimum amount of wage increases for each class of working conditions (clause 2 of Resolution N 870). But this has not yet been done. Therefore, prior to the adoption of the relevant documents, the amount of additional payments can be calculated on the basis of the Standard Regulation on the assessment of working conditions at workplaces and the procedure for applying industry-specific lists of work, on which additional payments to workers for working conditions can be established, approved by the Decree of the USSR State Committee of Labor and the Secretariat of the All-Union Central Council of Trade Unions dated 03.10.1986 N 387 / 22-78 (hereinafter - Model 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 Ruling of the Supreme Court of the Russian Federation dated 01.11.2012 N APL12-651.
The Rostrud Letter dated 19.06.2012 N PG / 4463-6-1 specifies that the regulations of the former USSR can be applied if their provisions are included in collective or labor contracts with employees.

Note. Normative acts for the establishment of additional leave and shorter working hours
To assign other compensations to workers engaged in work with harmful and (or) hazardous working conditions (clause 1 of Resolution N 870), you can use (Information of the Ministry of Labor of Russia dated 01.10.2012):

The list of industries, workshops, professions and positions with harmful working conditions, work in which gives the right to additional leave and a shorter working day, approved by the Decree of the USSR State Committee of Labor, the All-Union Central Council of Trade Unions Presidium of 10.25.1974 N 298 / P-22;
Instruction on the procedure for the use of the List, approved by the Resolution of the USSR State Committee for Labor, All-Union Central Council of Trade Unions of 11/21/1975 N 273 / P-20.

Additional payment for harmfulness - only based on the results of certification

According to clause 1 of Resolution N 870, the increased, working in harmful, hazardous and special working conditions and employed in heavy work, is made based on the results of certification of workplaces. At present, it is carried out on the basis of the Order of the Ministry of Health and Social Development of Russia of 04/26/2011 N 342n (hereinafter - 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 inspection (clause 45 of the Certification Procedure).

In the course of certification, working conditions at workplaces are assessed in order to identify harmful or hazardous production factors (clause 2 of the Certification Procedure). Depending on the actual state of working conditions at the workplace, the amount of additional payments is established (clause 1.6 of the Standard Regulation).

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 of 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 working environment;
the severity of the work performed.

The degree is established on the basis of the criteria given in the Guidelines R 2.2.2006-05 "Guidelines for the hygienic assessment of the factors of the working environment and the work process. Criteria and classification of working conditions", approved by Rospotrebnadzor on July 29, 2005 (hereinafter referred to as the Guide).

We determine the harmful factors of the working environment

Working conditions must comply with hygienic standards (paragraph 1.4 of the Manual).

Hygienic standards for working conditions (MPC, PDU) are the levels of harmful factors of 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 of the Guide).

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

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

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

The list of harmful factors that can be identified as a result of measurements is given in section. 3 and table 19 to the Manual, as well as in line 030 "Assessment of working conditions" of the certification card (Appendix No. 2 to the Procedure for conducting certification). The severity indicators are given in tables 17 and 18 to the Guide.

How to calculate your copay

In the absence of modern regulations that establish the procedure for determining the amount of additional payments, you can use the procedure below. But you also have the right to apply paragraph 1 of Resolution N 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 comparing the measurement results with hygienic standards, the class of working conditions and the degree of harm are determined both for each harmful production factor and for the workplace as a whole.

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

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

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

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

Hazardous (extreme) working conditions (4th grade)... Work in extreme conditions is prohibited, with the exception of 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 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 worker's body are divided into four levels of hazard (classes 3.1, 3.2, 3.3 and 3.4) (paragraph 4.2 of the Guidelines).

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

Converting degrees to points

Each degree of harmfulness and work intensity is assessed by a certain number of points, which determine the amount of additional payments for working conditions (clause 1.3 of the Standard Regulation). How to determine the number of points, the Guide does not say. Therefore, we turn to Appendix No. 2 to the Model Statement. 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 exceeding the hygienic standard.

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

Therefore, if you have jobs at your enterprise that are classified in 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.

We determine the time of exposure to a harmful factor

Since the amount of additional payments is determined on the basis of 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 influence of a 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 Standard Regulation).

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 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 (development of a vaccine in the absence of specific treatments).
How to determine the duration of exposure to harmful factors during a shift?
Decision. 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).

We determine the actual degree of harmful effects

To do this, the points set 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 Standard Regulation) (recall that the shift is taken equal to 8 hours):

<*> If the exposure time of a harmful factor is more than 90% of the work shift, this indicator will be equal to 1 (clause 1.3 of the Standard Regulation).

We set the amount of additional payment for work in harmful conditions

The calculation of additional payments is made taking into account all the harmful factors identified by the results of certification 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 Standard Regulation (Table 2).

table 2

The number of points depending on the degree of harm

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

under the influence of a pathogenic virus - 3.2 (table 2 to the Guide);
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 established, for the degree of class 3.1 - 1 point (Appendix No. 2 to the Manual). It is necessary to determine the actual state of working conditions in the workplace.

Decision. Let's apply the above formula.

Actual harmfulness of exposure:

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

Working conditions for determining the specific amount of additional payments are determined by the sum of the values \u200b\u200bobtained and will amount to 1.25 points (1 point + 0.25 points). This means that the amount of the additional payment will be 4% to the tariff rate (salary) (clause 1.6 of the Standard Regulation).

Additional payments may be higher

According to the Model Regulations, the amount of additional payments for heavy and harmful work cannot exceed 12%, and for work with especially difficult and harmful conditions - 24% of the 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 may be increased by labor or collective agreement.

Accounting for additional payments for harm

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 certification of workplaces (Letter of the Federal Tax Service of Russia dated 06.09.2011 N ED-4-3 / [email protected]).

Its amount must be charged:

insurance premiums (part 1 of article 7 and part 1 of article 8 of the Federal Law of 24.07.2009 N 212-FZ);
contributions in case of injury (clauses 1 and 2 of article 20.1 of the Federal Law of 24.07.1998 N 125-FZ);
Personal income tax (Letter of the Ministry of Finance of Russia dated June 19, 2009 N 03-04-06-02 / 46).

What working conditions are harmful? What benefits and surcharges are due to an employee in the performance of job duties? How is it regulated at the legislative level.

What are harmful working conditions?

The fulfillment of labor duties is accompanied by the conditions of the labor process that affect the employee during the entire work shift. They can be:

optimal;
acceptable;
harmful.

There are no special requirements for the first two from the list of categories and nothing needs to be done to improve the production process. But the third thing differs from them - harmful conditions. In total, there are 4 degrees of harm, namely:

I - inconsistent contact with harmful factors allows you to restore health, but this takes time;
II - such working conditions cause changes in the body that are not restored even for several years;
III - in this case, temporary incapacity for work may be caused, although the employee has not finished working until the retirement age;
VI - the occurrence of occupational diseases that do not allow the performance of this work.

In the event that there is a disability due to the influence of harmful production factors, the medical board establishes the employee's occupational disease and this is the basis for the employer to pay compensation.

Who is entitled to benefits and surcharges

Benefits depend on the degree of harm.

The concept of harmfulness should be clearly separated, for example:

There are two lists by type of profession, after working for a certain time, employees can retire early. But for this, on the basis of the results of the assessment of working conditions, the employee must spend at least 80% of his working time in these conditions;
The issuance of milk or other products replacing it is required for the period of being in hazardous conditions, that is, when 50% of the time of working with substances is exceeded, the maximum permissible concentration of which exceeds the standards. The list of these substances is fixed at the legislative level;
Additional days to the main leave and reduced work day are also provided based on the list;
Additional payments for staying in hazardous or harmful working conditions are made on the basis of the detected excess of the MPC when working with these substances. The percentage of surcharges is calculated in direct proportion to the percentage of excess.

All information is reflected in the SAUT cards when assessing the state of the workplace and functional responsibilities.

In this scenario, an employee can receive one of the types of compensation, as well as several or all at the same time.

Benefits for harmful conditions

The time of retirement depends on the degree of harm.

In total, there are two lists of people working in non-conforming working conditions:

1 list. This is when the severity of work exceeds all indicators and especially seriously affects human health.

For example, if a man has worked in harmful conditions for more than 10 years, and his total work experience is 20 years, then at 50 he is issued a pension. For women, the age indicators are different, that is, it is enough to work for 7 years in hazardous work, and the total length of service is 15 years, then at 45 years old a labor pension is issued;

2 list gives the right to early retirement, according to the position held or the corresponding name of the profession.

At the same time, a man must work in this profession for at least 12 years, and the total length of service must be at least 25 years, then at 55 he has the right to retire.

For women, these criteria are slightly reduced, namely, having worked for 10 years in harmful conditions, and with a total experience of 20 years, at 50 she is entitled to a preferential pension.

What professions and types of work are included in the lists №1,2

Early retirement lists include the following information:

The amount of pension payments depends on the length of service, that is, the higher the salary and the longer the length of service, the accruals will be correspondingly higher.

It is important to consider when determining a preferential pension, so that the profession or type of work clearly corresponds to those indicated in the above lists.

Additional payments and compensation payments for harm

In addition to preferential pensions for staying during a work shift in inappropriate working conditions, there are benefits:

Shorter day, that is, one hour shorter. A week should be 36 hours and no more. It is established on the basis of normative documents for professions and types of work;
Additional vacation, while the number of days may be different, depending on the work performed. These requirements are regulated by regulatory enactments;
Additional payments for harmful working conditions are charged for staying at the workplace in conditions when the maximum permissible concentration of harmful substances affecting the body exceeds the established norms.

The supplement to basic earnings can range from 4 to 12%. The figures are calculated based on the number of times the excess was recorded.

In this video you will learn about compensation for harmful working conditions.

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According to the Information of the Ministry of Labor of Russia dated 01.10.2012, workers employed in jobs with harmful and hazardous working conditions must be paid compensations not lower than the amounts established in paragraph 1 of the Decree of the Government of the Russian Federation of 20.11.2008 N 870 (hereinafter referred to as Resolution N 870).

Features of wages in hazardous and hazardous industries

In particular, workers employed in jobs with harmful and hazardous working conditions are paid a salary that is increased by at least 4% compared to the tariff rates (salaries) established for similar types of work with normal working conditions.
The Ministry of Health and Social Development of Russia should establish the minimum amount of wage increases for each class of working conditions (clause 2 of Resolution N 870). But this has not yet been done. Therefore, before the adoption of the relevant documents, the amount of surcharges can be calculated on the basis of the Standard Regulations on the assessment of working conditions at workplaces and the procedure for applying industry-specific lists of work, on which additional payments to workers for working conditions can be established, approved by the Resolution of the USSR State Committee for Labor and the Secretariat of the All-Union Central Council of Trade Unions dated 03.10.1986 N 387 / 22-78 (hereinafter - Model 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 Ruling of the Supreme Court of the Russian Federation dated 01.11.2012 N APL12-651.
The Rostrud Letter dated 19.06.2012 N PG / 4463-6-1 specifies that the regulations of the former USSR can be applied if their provisions are included in collective or labor contracts with employees.

Additional payment for harmfulness - only based on the results of certification

According to clause 1 of Resolution N 870, increased remuneration for workers working in harmful, dangerous and special working conditions and employed in heavy work is made based on the results of certification of workplaces. At present, it is carried out on the basis of the Order of the Ministry of Health and Social Development of Russia dated 04/26/2011 N 342n (hereinafter - the Certification Procedure).

We find out the actual state of working conditions

harmful factors of the working environment;
the severity of the work performed.

The degree is established on the basis of the criteria given in the Guidelines R 2.2.2006-05 "Guidelines for the hygienic assessment of the factors of the working environment and the labor process. Criteria and classification of working conditions", approved by Rospotrebnadzor on July 29, 2005 (hereinafter referred to as the Guidelines).

We determine the harmful factors of the working environment

Working conditions must comply with hygienic standards (paragraph 1.4 of the Manual).

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

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

How to calculate your copay

Determine the class of working conditions

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

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

Converting degrees to points

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 you can see, in the Standard Regulation the number of points for class 3.4 is not established. The fact is that the 4th degree of harm was first mentioned in section. 3 of the Guidelines 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.

We determine the time of exposure to a harmful factor

Since the amount of additional payments is determined on the basis of the actual state of working conditions, the points established by the degrees of hazardous factors and the severity of work must be adjusted for the time of exposure to harmful factors.

Additional payment for harmful working conditions

At the same time, to assess the influence of a 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 Standard Regulation).

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 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 (development of a vaccine in the absence of specific treatments).
How to determine the duration of exposure to harmful factors during a shift?
Decision. 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).

We determine the actual degree of harmful effects

<*> If the exposure time of a harmful factor is more than 90% of the work shift, this indicator will be equal to 1 (clause 1.3 of the Standard Regulation).

We set the amount of additional payment for work in harmful conditions

table 2

The number of points depending on the degree of harm

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

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

Decision. Let's apply the above formula.

Actual harmfulness of exposure:

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

Additional payments may be higher

According to the Model Regulations, the amount of additional payments for heavy and harmful work cannot exceed 12%, and for work with particularly difficult and harmful conditions - 24% of the 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 may be increased by labor or collective agreement.

Accounting for additional payments for harm

Its amount must be charged:

insurance premiums (part 1 of article 7 and part 1 of article 8 of the Federal Law of 24.07.2009 N 212-FZ);
contributions in case of injury (clauses 1 and 2 of article 20.1 of the Federal Law of 24.07.1998 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 salary taxes \\ Compensation for harm

Compensation for harm

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

As a result of the audit, the enterprise receives a conclusion, from which it follows that individual employees work in harmful and dangerous conditions. Therefore, they are entitled to compensation and premiums for harm.

The amount of compensation and premiums for harmfulness is established by the company that carried out the special assessment.

The 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 of article 217 of the Tax Code of the Russian Federation). However, the company does not pay contributions only in terms of compensation payments in an amount equivalent to the cost of milk or other equivalent food products (subparagraph 2 of clause 1 of article 422 of the Tax Code of the Russian Federation). In addition, the company takes into account the compensation for harm in expenses when calculating income tax in accordance with clause 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 harm (Articles 146 and 147 of the Labor Code of the Russian Federation). Although these allowances are compensatory, in fact, they represent increased wages. When taxing profits, their amounts are taken into account as part of salary costs (Article 255 of the Tax Code of the Russian Federation) and are subject to all insurance contributions and personal income tax as the main income.

How to avoid tax claims

In order to avoid claims by the tax authorities, the company should study the Labor Code of the Russian Federation and determine the difference between compensation and premiums for harmfulness.

The main difference: employers pay compensation for harm 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 be reimbursed in the future, for example, when, due to exposure to adverse conditions, he needs treatment.

In addition, it is important to properly assess the workplace. 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 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 holidays, free distribution of overalls, milk. Replacing them with money can be very difficult.

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

What other risks can be compensated?

Let us illustrate them with the example of a litigation given in the Resolution of the AC of the Volga District of November 28, 2014 No. F06-17621 / 2013, F06-17622 / 2013 on depu No. A55-5021 / 2014.

According to the inspectorate, the organization unlawfully excluded from the tax base for personal income tax compensation payments made to employees, since harmful conditions were removable and there were no grounds for making compensation payments. And given the long period of compensation payments, 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 the employees of the management apparatus (directors, deputy directors, heads of departments), respectively, such employees were assigned the largest in terms of compensation, but for the service and working personnel, the harm was recognized as minimal.

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

However, the judges sided with the company, pointing out that additional payments and compensations have a different legal nature and are governed by different rules of law. A third-party organization that carried out certification (now a special assessment) of workplaces confirmed their harmfulness, and therefore the amount of compensation was established.

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

In 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 Resolution of the FAS of the Ural District of 03/07/2014 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 about the non-taxation of personal income tax compensation, we recommend that you do the following:

indicate these payments not only in labor 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

"Payment for harmful working conditions" is the monetary compensation that is due to workers for work in adverse conditions of possible harm associated with the peculiarities of production. When calculating such compensation, there are a number of significant points in which we will try to figure it out.

Table of contents:

Legislation on compensation for work in harmful working conditions

The Russian Labor Code, among other guarantees and compensations for specialists, provides a guarantee of increased wages for employees of enterprises / organizations working in unfavorable conditions for themselves. And this question, in addition to the articles of the current Labor Code, is regulated by several more regulatory documents at once:

law No. 426 of December 28, 2013 "On Special Assessment ...";
a letter from the Ministry of Labor of the Russian Federation No. 15-1 / OOG-486 dated 05/20/2014, concerning just compensation for work in unfavorable conditions;
by the resolution of the State Committee for Labor (also of the USSR and the Secretariat of the All-Union Central Council of Trade Unions) dated 03.10.1986 No. 387 / 22-78 (in the part that does not differ from the norms of the current Russian legislation);
by the decree of the Central Committee of the CPSU, the USSR Council of Ministers and the All-Union Central Council of Trade Unions of 17.09.1986 No. 1115 (again in the part that corresponds to the norms of the current legislation).

But the decree of the Government of Russia, issued No. 870 on November 20, 2008, "On the establishment of a reduced duration ...", on which it was customary to rely on compensation calculations for harmful work earlier, has now (since 01.01.2014) lost its legal force. So it is no longer necessary to take into account its provisions.

Working conditions and salary supplement

Additional payment to workers in hazardous and hazardous industries is fixed in Article 147 (part 1) of the Labor Code of the Russian Federation. Here, "harmful" are those working conditions in which the permissible norms for the impact on the physical health of a person of negative factors accompanying a specific production process are exceeded. Such exposure may well result in workers' occupational and chronic illnesses, as well as temporary health problems.

According to the law (426-ФЗ, article 14), the working conditions at the workplaces of specialists are divided into:

optimal (these belong to 1 special class);
acceptable (which belong to class 2);
harmful (with four subclasses in its 3rd class);
and dangerous (respectively, 4 classes).

As for the compensation payment "for harm" to wages, it (payment) is due to workers working in production conditions belonging to the 3rd and 4th hazard class.

How is the degree of harmfulness of work activity determined?

The decision on the "class" hazard at a particular workplace is made by experts. Which, in turn, with such a definition, rely on the method described in the order of the Ministry of Labor of Russia, issued No. 33n on 01.24.2014.

There are 4 methodological appendices to the same order:

On the implementation of a special assessment of labor conditions.
Report form on the carried out special assessment.
Official classifier of adverse factors.
And recommendations for completing the report.

If we talk about the "unfavorable factors" that determine the harmfulness of working conditions in a particular production, then these include:

negative physical, chemical and / or biological effects on workers;
the severity and intensity of work.

The expert calculation method assumes:

Initial identification of factors that are potentially negative in a particular production.
Measurement (we are talking about physical values) and subsequent research of the identified negative factors in the workplace.
Assignment of labor conditions according to the degree of negativeness to one of the approved hazard classes (1, 2, 3 or 4).

Important: Assessment of the working conditions of homeworkers, remote employees and workers without registration of individual entrepreneurs is not carried out.

Increased pay for harm - additional tariff, 4% or something else?

Law No. 426-FZ entered into force on 01/01/2014. However, the previously held certification of workplaces (before the beginning of 2014) remains valid for 5 years from the date of its implementation, if any disputable questions about the provision of labor guarantees "for harmfulness "(including about cash payments).

As for the tariff of the “harmful” additional payment, it is established only in the Labor Code of the Russian Federation (in Article 147, Part 2). This is 4% of the salary for the position held. However, Part 3 of the same Article 147 of the Labor Code of the Russian Federation specifies that the final decision on the amount of compensation for the harmfulness of production is made by the employer, taking into account the opinion of the trade union committee and in accordance with the procedure defined in Article 372 of the Labor Code. Of course, he has no right to reduce the legal 4%, but to increase it as much as necessary. But the "corporate" compensation provisions and the procedure for settlements must be fixed by the employer:

in the employee's employment contract;
or in a collective agreement;
or in some other internal documentation.

The amount of such an additional payment, according to the norms of various laws and documents, in some companies can reach up to 24% of the official salary of employees. It all depends on the hazard scores established for a particular workplace.

How to calculate the amount of additional payment for work in a hazardous environment?

The law does not establish any universal method for all enterprises to calculate the exact amount of compensation "for harm". But in order to make the appropriate calculations correctly, you can use the provisions of the decree of the USSR State Committee of Labor and the All-Union Central Council of Trade Unions Secretariat dated 03.10.1986 No. 387 / 22-78, which propose to regulate the amount of additional payment according to points assigned to each of the approved classes of labor conditions.

Thus, calculating the amount of "harmful" remuneration assumes:

Determination of the exact hazard class for specific working conditions.
Converting the degree of adverse impact into points.
Establishing the duration of the influence of negative factors.
And actually the calculation of payments for work in harmful conditions.

The use of a point system assumes a specially developed internal document of the enterprise, which describes in detail the features of a specific algorithm for calculating compensation for work activities in harmful conditions.

Additional rate of insurance contributions to the Pension Fund of the Russian Federation

According to Article 27 (in its 3 parts) of the Federal Law No. 173 "On Labor Pensions in the Russian Federation" dated December 17, 2001, the work experience of an employee includes the periods of his activity within the framework of the "harmful" list posted in paragraphs. 1-18, clause 1 of Art. 27 FZ-173. And it is precisely such periods that give the right to assign pension benefits to a person earlier than the statutory deadline.

However, such a periodic inclusion is possible only if certain conditions are met:

if “harmful” work was performed after 01.01.2013;
if the specified conditions for the listed types of work correspond to the 3rd or 4th hazard class;

And if the employer made insurance contributions for employees in accordance with the provisions of Article 58.3 of the Law "On Insurance Contributions to the Pension Fund of the Russian Federation ..." dated July 24, 2009 No. 212-FZ.

Based on the norms of the aforementioned law, the following “harmful” tariffs were determined and fixed by 2017:

No special assessment of production conditions:

9% for specialists who work in hazardous working conditions;
and 6% for unskilled employees working in difficult conditions.

Based on the results of a special assessment of labor conditions:

working conditions of the 1st and 2nd class do not imply additional payments;
2% are awarded for grade 3 grade 1 (subclass 3.1);
4% rely on grade 3 grade 2 (subclass 3.2);
6% of the salary are paid "plus" to salary for grade 3 grade 3 (subclass 3.3);
7% are awarded for grade 3 grade 4 (subclass 3.4);
and 8% rely on working conditions belonging to the 4th, the most "dangerous" of the classes.

However, in 2017 (from January 1), 212-ФЗ became invalid. Now the size of compensation tariffs "for industrial hazard" is established by the Tax Code in Article 428.

Features of taxation of compensation for harmful work

Taxpayers are certainly interested in the issue of taxes on wages, "enhanced" by compensation for work in harmful working conditions. In particular: do the deductions of personal income tax go to the budget from the amount of the “harmful” allowance?

In the explanations of the Tax Service and the Supreme Arbitration Court, it is said, firstly, the need to differentiate compensation for harmful work, charged under Art. 147 of the Labor Code of the Russian Federation, and the same allowance, but according to article 219 of the same Labor Code.

By all legal regulations, monetary compensation for working in unfavorable conditions is part of an employee's salary. This means that personal income tax is subject to the current rate. Information about this is contained in the letters of the Russian Ministry of Finance dated 06.05.2013 No. 03-4-06 / 15555 and dated 04.06.2007 No. 03-04-06-01 / 174, as well as in a special resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated 17.10.2006 for No. 86/06.

As for the "harmful" surcharges due under Article 219 of the Labor Code of the Russian Federation, they are determined by the collective agreement of a particular enterprise and, according to Article 217 (Part 3) of the Russian Tax Code, are not subject to personal income tax. This is also explained in the letters of the Federal Tax Service of Russia dated April 21, 2005 No. 14-1-04 / 1345, the Ministry of Finance of Russia dated December 10, 2009 No. 03-04-06-02 / 89 and dated August 06, 2010 for No. 03-04-06 / 6-165, as well as in the decree of the Presidium of the Supreme Arbitration Court of the Russian Federation dated October 17, 2006, No. 86/06.

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