Rules for withdrawal of workwear. Typical standard issue work clothes for professions

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2018-03-28 23:10:22

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At hazardous and harmful production conditions periodically to be purchased Overalls. The timing of the write-off PPE depends on how precisely they are PLANThe ICA, as well as from the maintenance period of products. The cost of the items included in production costs. Accounting workwear is in accordance with data obtained from primary documentation. rules for withdrawal of workwear

Providing PPE

The occupational safety and health protection of staff – one of the key tasks of the Director. In accordance with article 210 TC, employees of some businesses are required to obtain uniforms. It is necessary to prevent the influence of negative industrial factors. PPE is used when the safety of operation cannot be achieved by only the existing equipment and organization of production.

Classification

Remedies are divided into:

  1. Suits, insulated suits.
  2. Protection of the respiratory organs. These include respirators, gas masks, masks, pneumoslide.
  3. Clothing.
  4. Tools, protecting feet, hands, head, eye, face, hearing. Among them, in particular, shoes, Shoe covers, gloves, canvas, glasses, face shields, hats, helmets, headphones.
  5. Tools that protect against falling.
  6. Dermatological preparations.

Safety

The Legislation establishes the order in which employees are provided with protective equipment. The employer must provide PPE to persons engaged in the activities on contaminated sites and hazardous industries. In addition, the employer must ensure the preservation, washing, drying, decontamination, disinfection, and repair of workwear. Under the provisions of article 215 TC, PPE, including foreign manufacture, must comply with Russian standards and have a certificate. Otherwise, the use of funds is prohibited.

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Typical standard issue work clothes in professions

As a rule, they provide for the normative acts adopted by Executive bodies. For example, the relevant provisions are present in the Order of the health Ministry from 01 Oct. 2008 No. 541н. It approved regulations for the issuance of workwear employees at the enterprises with harmful or dangerous conditions, operating at elevated temperatures, on the through the production sites. The Order provides types and limits of PPE for the year. Names of occupations included in the regulatory document, taken from the qualification reference. costume cotton worker

Providing

The Rules for issuing PPE set that professionals professions provided for in the Model rules, get clothes, regardless of whether their positions in the qualification handbooks or other acts. The health Ministry shall be empowered to adopt additional provisions regulating these issues. For example, the may issue orders governing the issuance of workwear to workers of water economy, utilities, metallurgy, construction, mining or oil and gas companies.

Production

They are considered to be a determining factor when regulating the issue work clothes. For example, at a chemical factory in any case, limits are set on the provision of PPE to drivers, mechanics, welders, crane operators, technicians. Legislation may define certain types of workwear for employee use specific posts. For example, such provisions are provided for the drivers of food companies. These employees include hats, Winter clothing, leather shoes, etc. the Drivers of the electrical industry also needs to obtain PPE. However, things must meet the requirements for this field of activity. For example, Winter clothing must be protected from water, electric current.

All PPE in excess of the limits

The Employer shall have the right to exceed the established limits for the issuance. This need is driven by manufacturing activities. The right to exceed the limits provided for in article 221 TC. Taking the relevant decision, the employer will negotiate it with the Union representatives. The determining factors in this case are the financial capacity of production, priorities in the organization's policy of personnel management. The employer can provide employees with the types of PPE that are not specified in the legislation. For example, this can be a special Summer clothing. However, in this case the required certification in the areas of production activity of employees. time socks workwear

Documentation

At the stage of signing of the contract, the employee must be familiar with the rules governing the issuance of workwear. The company formed a special register in specialties and positions, which are provided with PPE. Such statements may include sections on the seasons, which shall include the number, duration of operation sets. For example, Summer clothing can be in the number 1 set for the employee. Duration of operation-from may to September. Instatements unable to sign the individual means of protection, their number, Terms of use of the workwear and frequency of submission. This register is usually made in enterprises engaged in construction, processing, mining, chemical production. The rules of issuance provides for the regular replacement of workwear. According to the General rules, new PPE is provided at least once a year. The issue can be reflected in the collective agreement or issued as a separate act. Information about what PPE was received by the employee is specified in a personal card.

Important

If the employer says improved standards for the issuance of workwear, appropriate information is recorded in the collective agreement. While the standard recommended by the law criteria, modified in the enterprise. The fact of granting to the employee the PPE is confirmed by his signature. The results of the workwear is made by an authorized officer of the company. PPE provided to staff on loan. When dismissing or transferring an employee to another position that does not require the use of workwear, products must be returned to the employer.

Specifics of replacement PPE

In some cases the employer after consultation with the state Inspectorate and the trade Union to purchase clothing that is different from the prescribed in the Model regulations. Such actions usually stem from the desire of the management to provide better protection for staff. For example, the robe can be changed to suit cotton. Working can instead of leather to rubber boots. Ankle boots made of artificial material can be replaced by tarpaulin. Special attention is paid to the material from which clothing is made. Apron on a rubber base may be replaced by a polymer, in this case, if it will better protect the employee. the situation is similar with means protecting the hands. For example, if production process require, gloves, canvas can replace the polymer.  terms of use of the workwear

Nuances

Some PPE may be available to employees after conducting the pre-certification phases of the production activities. The list of such means include, in particular, plugs, filters, points, Gloves PVC, overshoes, mask, Mat, respirator, etc. In the framework of the assessment study the nature of the professional activity. In accordance with the results of the installed Terms of workwear socks. PPE that employees must meet them on the floor, growth, size, and conditions of activity. Duty vehicles are provided to staff during the technological operations for which they are provided. The transfer of such PPE is carried out between shifts. Responsible for the application of funds are the master stations. With the onset of cold weather are given warm clothes: jackets, coats, boots, fur hats, etc. With the arrival of the warm time of the year they give up on the warehouse until next season.

Number of sets

For each employee is provided one rule. However, from 2014 it can be increased. For example, if the supposed 5 pairs of gloves a year, the staff member can get 10 pairs for 2 years. According to legislators, this would allow staff to look more tidy. It should also be noted, that currently are permitted to provide different PPE to employees, combining several activities. For example, if a citizen is in the position of accumulatory and driver at the same time, he receives two respective sets. The release of staff to work without PPE is regarded as violation of discipline. If employees are engaged in production in an improper manner, the law provides penalties for the company's management.

Hand Protection

The Most inexpensive and common means is the gloves. They protect the hands from contamination, scratches, abrasions, small mechanical impact. The cotton glove is made from natural cotton yarn. It provides free air circulation, prevents excessive sweating of the hands. Cotton glove protects the hands when performing carpentry, mechanical, painting, construction, warehousing, repair operations. This type of PPE used at the enterprises engaged in cargo transportation, car service, service station. Provides additional durability to the polymer coating. Gloves PVC protects from sliding fingers on the details, creates a stable grip on things. overalls the terms of cancellation

Accounting

Accounting workwear is performed at actual purchase costs. The company can produce a bluish independently. In this case, the cost of production of the products of the first group of accounts, summary information about production costs. In fact the production cost is calculated. It includes all costs. When the finished product is made act on the work performed. In the documents entry is made:

DB midrange. 23 KD. Sch. 10 on the cost of production.

The Analyst is detail, showing the number, names, dates of receipt and of return, as well as responsible employees.

Rules for withdrawal of workwear

The Procedure for disposal of PPE depends on the funds allocated to the OSor included in inventories. Usually clothing is the latter. However, it cost more than 40 thousand rubles, and the period of operation more than a year, it is included in the fixed assets. In the formation of accounting documents apply the rules for withdrawal of workwear for industries. Disposal may be issued-line method over the period of useful service or directly with employees. The first method applies if the period of use of more than one year, the second, respectively, less than a year. It should be noted that some companies provided uniforms that are not designed to protect employees from the adverse effects of the production conditions. It is not the clothing, consequently, its accounting has its own specifics. Uniform usually indicates that employee to a particular company. Rules for withdrawal of workwear established by law, may be amended upwards. This is allowed in the following cases:

  1. Reduction of the period of operation of things. The regulations stipulate the maximum period of use of the garment. It is impossible to increase and decrease –.
  2. Replacing a certain type of PPE to another. As was said above, the decision must be consistent with the state Inspectorate in writing.
  3. The Provision of PPE to employees for whom it is in the model rules is not provided. In these cases, running the pre-certification phases of the production activities.

It is Not allowed to decrease the Rules for withdrawal of workwear. If, in accordance with the law, the employee must have two pairs of pants a year, to provide him with one impossible. Otherwise the head is liable to a fine. If such violation is committed repeatedly, it may result in the suspension of activities of an enterprise up to 3 months. From the above it follows that, if the employer sets its Rules for withdrawal of workwear, they should increase protection of personnel, to improve the security of employees, PPE, and not to worsen them. rules for withdrawal of workwear for industries

Basic methods of disposal

Clothing write off the expenses that were actually incurred in its production or purchase. The user is free to decide what method to use for inclusion of costs in production costs. It can be done:

  1. Completely at the time of dispensing the products into operation.
  2. Partially for a certain period from the start of application.

Overalls, service life of which does not exceed 3 months. subject to full cancellation.

Taxation

Clothing is considered without VAT. PPE available to employees at a certain time, that is, the right of ownership does not pass to the staff, and the remains of the company. In some cases, however, may be difficult. They are related to the fact that at some companies employees pay for uniforms. For example, such a situation is possible in case of dismissal. Terminated the contract, the employee pays the residual value of PPE in cash. In this case, you either need to charge VAT or to be guided by the Resolution of FAS No. 2901/2008. Under its provisions, the employee is not bought clothing, but only paid compensation. The premiums for PPE are not charged if they are not given to staff in the property.

Details

It Should be said that tax accounting write-off differs from the book. The funds, which cost less than 10 thousand rubles, with the period of operation less than one year, include in material costs. Expenses on their purchase are considered to be indirect. They are written off at the time of granting of workwear. If the cost is more than 10 thousand rubles, and the operation period exceeds a year, PPE included in depreciable assets. Cancellation in this case is a linear method.

1C

The decommissioning of workwear is done using the document "writing off of materials." It can be administered in two ways. In the first case the operation is carried out on the basis of the "Transfer of funds". The introduction can be done separately. In this case, the fields are driven via the button "Selection" or manually. Additionally in the column "Location" should indicate the shop from which you are removing PPE. "Cancellation charges" should be filled in if the cost of clothing is not repaid in full. The default cost is credited to the debit of the account, which is specified in the main part.

Purchase

The sale of the workwear is made with the help of the document "Receipt of goods" with a corresponding type of operation. To add an item item, it is necessary to introduce a new element in the appropriate tab, in the group of "Clothing". Here you specify the number of items and score (10). The next stage is transfer of materials. For this is used the same document. It should include employees who receive PPE. typical standard issue work clothes in professions

Conclusion

The Order of writing off the cost of the workwear depends on the operating period. If it is more than a year, it belongs to the material costs. Feature of PPE is that they cannot be included in the OS, if the value is less than 40 thousand. p. In this case, clothing is debited or linearly, or in proportion to the volume of operations performed. In the latter situation every month to generatedocument on the development, to register the amount of produced goods. In the debit entry, which is deducted work clothes, substituted the indicators specified in the "reflection of the costs." This score (20 or 25), cost item, unit, item group. On off-balance midrange. 10.10, 10.11 the amount falls after the posted documents. If cancellation is made during the operating period, the transactions are shown at the end of the term at month-end closing. To reflect these transactions provides the corresponding register. It is formed by the entry of Dt MF. 20.01 CD CQ. 10.11.


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Alin Trodden - author of the article, editor
"Hi, I'm Alin Trodden. I write texts, read books, and look for impressions. And I'm not bad at telling you about it. I am always happy to participate in interesting projects."

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