Compensation for harmful working conditions. How is compensation for harmful working conditions calculated? Annual additional paid leave

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

Features of wages in hazardous and hazardous industries

In particular, employees engaged in work with harmful and dangerous working conditions are paid at least 4% higher than the tariff rates (salaries) established for similar types of work with normal working conditions.
Install minimum size pay increases for each class of working conditions should be the Ministry of Health and Social Development of Russia (clause 2 of Decree N 870). But so far this has not been done. Therefore, before the adoption of the relevant documents, the amount of surcharges can be calculated on the basis of the Model Regulations on the assessment of working conditions at workplaces and the procedure for applying sectoral lists of jobs where surcharges to workers for working conditions can be established, approved by the Decree State Committee for Labor of the USSR and the Secretariat of the All-Union Central Council of Trade Unions dated 03.10.1986 N 387 / 22-78 (hereinafter - the Model Regulation). 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 of November 1, 2012 N APL12-651.
In the Letter of Rostrud dated 19.06.2012 N PG / 4463-6-1, it is specified that the regulations former USSR may be applied if their provisions are included in collective or labor agreements with employees.

Surcharge for harmfulness - only according to the results of certification

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

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

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

We find out the actual state of working conditions

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

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

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

We determine the harmful factors of the production environment

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

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

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

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

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

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

How to calculate the amount of the surcharge

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

Determine the class of working conditions

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

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

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

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

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

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

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

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

Convert degrees to points

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

Table 1

Points corresponding to the 3rd class of working conditions

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

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

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

Determine the exposure time of the harmful factor

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

Additional payment for harmful working conditions

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

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

Determine the actual degree of harmful effects

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

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

Set the amount of additional payment for work in harmful conditions

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

table 2

The number of points depending on the degree of harmfulness

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

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

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

Solution. Let's apply the above formula.

Actual exposure hazard:

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

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

Additional fees may be higher

According to the Standard Regulations, the amount of additional payments for heavy and hazardous work cannot exceed 12%, and for work with especially difficult and harmful conditions - 24% 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 can be increased by an employment or collective agreement.

Accounting for additional payment for harmfulness

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

For its amount you need to accrue:

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

January 2013

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

Damage compensation

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

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

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

Advantages and disadvantages of the scheme

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

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

How to avoid claims tax authorities

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

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

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

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

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

What other risks may be compensated?

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

According to the 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 payment of compensation, the tax authorities decided that these additional payments are not compensatory and should be subject to personal income tax.

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

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

However, the judges sided with the company, pointing out that surcharges and compensations have a different legal nature and are governed by different rules of law. third party organization, which carried out certification (now a special assessment) of jobs, their harmfulness was confirmed, in connection with which 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 hard work, work with harmful and (or) dangerous working conditions. Increased or additional compensations may be established by a collective agreement, a local regulatory act, taking into account the financial and economic situation of the employer.

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

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

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

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

Other materials

Hello! In this article we will tell you what working conditions are considered harmful or dangerous.

Today you will learn:

Who can work in enterprises with harmful working conditions (VUT);
How such conditions are prescribed in labor contracts;
What are the benefits for employees.

What is the difference between harmful and dangerous working conditions

Note that there is a significant difference between these two terms: if we are talking about harmful working conditions, then it is understood that the human body is affected by factors that can further adversely affect the state of health.

If we are talking about dangerous conditions, then it means that harm can be done not only to the health, but also to the life of the employee.

How to determine how harmful production is

In order to identify how harmful or dangerous production is and how these factors affect workers, workplaces are certified. This process affects all jobs that are in the enterprise.

What if the organization has recently started its activity? In this case, certification is carried out 2 months after the start of work.

For each workplace, it is established to what extent it complies with safety requirements, labor protection, and to what extent employees are provided with protective equipment. An assessment of working conditions in the complex is also carried out.

VUT factors

Subdivided into several groups. We will take a closer look at each.

Chemical.

Associated with various chem. mixtures, enzymes, hormones and biological substances that are obtained as a result of chemical synthesis.

Physical.

Humidity;
Radiation;
Vibration;
Dust;
Lighting (insufficient or excessive), while uneven, with pulsation.

Biological.

The presence of microorganisms, bacteria;
Associated with biological mixtures and substances

Labor.

Tension of activity;
High duration of the working process;
Severity level of work.

How are they classified

It is clear that difficult working conditions can cause negative consequences of a different nature: disability, exacerbation of diseases that already exist, the acquisition of work-related diseases, and so on.

The degrees of harmful working conditions are divided as follows:

1 class: these are conditions that provoke various functional changes. At the same time, health is restored when a person stops contacting harmful factors;
Grade 2: changes in the body take on a stable character and lead to the fact that prof. diseases;
3rd grade: these conditions can cause disability (albeit temporary) during the implementation of activities;
4th grade: such conditions provoke the development of prof. diseases in severe form, stimulate the development of existing diseases and can cause complete disability.

In the Russian Federation, a list of works that are harmful has been developed and is in force. It is he who is addressed when it is necessary to determine the harmfulness of working conditions in a particular industry.

List of occupations with harmful working conditions

This register is valid for the current year. Initially, it was developed and fixed back in the USSR.

It includes the following range of professions:

Persons who work in enterprises related to the mining industry;
Working in the field of metallurgy;
Mining black and non-ferrous metal;
Persons employed in enterprises for the production of thermoanthracite, coke and coke chemicals;
Those who produce generator gas;
Workers creating dinas products;
Employees of companies with a chemical line of business;
Working with ammunition, gunpowder, explosives;
Employees of oil refineries;
Employees of gas processing enterprises;
Persons processing coal, gas condensate and shale;
Employed in metalworking enterprises;
Persons employed in electrical industries and repairing electrical devices;
Persons engaged in the manufacture of electronics and radio equipment;
Persons who create glass and porcelain objects;
Citizens working with synthetic fibers;
Employees of enterprises producing paper and pulp;
Working in healthcare institutions;
transport service employees;
Persons who deal with substances with radioactivity;
Carrying out activities in the field of nuclear industry and energy;
divers;
gas cutters;
Welders who work inside the tank or ship compartments;
Persons who interact with dangerous microbes;
Specialists in etching metal in solutions that are dangerous;
Specialists who clean metal with quartz sand;
Specialists of mercury substations;
Citizens who are employees of power plants;
Employees of enterprises related to the food industry;
engaged in the restoration, repair and construction of facilities;
Employees of enterprises in the field of communication services;
Employees of agricultural organizations interacting with agrochemicals;
Specialists in training in the chemical industry;
Specialists in training in the mining industry;
Specialists in training in the coal industry;
Lime removers;
locksmiths;
Vulcanizers;
Stokers;
Solderers;
machinists;
Varnishers.

The individuals listed on this list are eligible citizens.

Who cannot work in positions with VUT

There are a number of restrictions on the implementation official duties of such kind. Moreover, these restrictions are established by the legislation of the Russian Federation.

In accordance with it, restrictions apply to the following persons:

For employees under the age of 18;
For people with health problems;
For females. In particular, they cannot work with mercury, in boiler rooms, in jobs where you need to manually move heavy objects, maintain equipment at heavy engineering enterprises.

Harmful working conditions in an employment contract

If the profession involves the possibility of causing damage to the health or life of a person, the following items should be included in:

Information on the payment of benefits, compensation and leave to the employee;
Information about all existing risks (with their classification);
Information about the measures that the employer takes to preserve the life and health of its employees.

In addition to the specified information, the contract specifies all the guarantees that are provided to the employee.

Be sure to stipulate the mode of working hours, which is reduced. It should not be more than 36 hours per week. The maximum daily work can last 8 hours or even 6.

How is it paid

For persons of harmful professions there is an increased amount of wages. What it is exactly, the employer establishes, taking into account the opinion trade union organization or relying on collective and labor agreements.

Employee rights

Persons who work in enterprises with harmful and difficult working conditions have a number of rights and benefits.

Therapeutic and preventive nutrition, obtaining vitamins.

Meals and vitamins are provided to employees absolutely free of charge. Issued on the day that was actually worked out by the person, or when the employee lost his ability to work, but was not hospitalized.

Meals can be provided as breakfast or lunch.

Milk.

Milk is issued free of charge if the employee writes a statement to this effect, or the issue can be replaced by compensation, if this does not contradict the collective agreement.

Passing a medical examination.

An employee engaged in hazardous and hazardous work not only has the right, but also the obligation. The order of passage is regulated by regulatory documents.

In addition, some categories of workers are examined by a psychiatrist. It is held once every 5 years. It is usually carried out if a person works with harmful substances or with sources of increased danger.

Availability of PPE.

The employer provides special clothing, footwear, disinfecting and washing substances. All this at his expense, and for employees - free of charge. In addition, he must ensure that clothes are washed, dried, and replaced.

Appointment of a pension before the appropriate age.

Men over the age of 50 and women over the age of 45 are eligible for early retirement. In this case, it is taken into account in what conditions they carried out their labor activity. If a person worked in a hot shop, in other jobs with harmful or difficult working conditions, he can exercise this right.

Persons of what professions can apply for a preferential pension, we will analyze further.

No. p / p	Field of activity	Requirements
1	agricultural production	Men working as machinists can retire at 50
2	healthcare	Regardless of gender and age, if there is a work experience of 25 years in a village or 30 years in an urban environment
3	Educational sphere	For teachers, 25 years of experience is enough to accrue a preferential pension
4	Textile industry	The retirement age is reduced if a woman has worked for 20 years
5	FSIN system	For men - age 55 and experience 15 years, for women - 50 years and experience 10 years
6	Sphere civil aviation and fishing industry	For men - the experience of 25 years, for women - 20 years, and the age of 55 and 50 years
7	Fire Service, Ministry of Emergency Situations	Similar to the previous point
8	Public transport workers	For female and male drivers - age 55 and 50 years, experience - 20 and 15 years
9	underground production	For men - the age of 50 years, if he has worked in this area for 10 years, and his total experience is 20 years. For women - 7 years in this field, total experience - 15 years. She can retire at 45
10	Persons working as drivers of locomotives and diesel locomotives	Men - experience 25 years, age 55, women - experience 20 years, age 50
11	Exploration workers	Men - age 55, experience 12.5 years, women - age 50, experience - 10 years

The FIU may require a certificate confirming the harmfulness of the profession. It must be taken to work.

Leave for harmful working conditions

To receive this leave, a person's workplace must be classified as 2, 3 or 4 hazard class. Then this right is prescribed immediately at the conclusion of the employment contract.

If the certification of workplaces was carried out before 2014, such employees can also apply for.

Any employee has the right to know whether the working conditions in which he works are harmful. To do this, after the certification, the management acquaints all employees with its results against signature.

When determining the duration of such leave, it must be taken into account that it cannot be less than seven calendar days. But you can install large quantity days on an individual basis.

In order for the main and additional leave to be issued, they initially develop a vacation schedule, which is logical. Whether there will be specific dates in it, or only the month in which the employee goes on vacation is indicated, the manager decides.

If the employee performing harmful work, is in specific organization part-time worker, he also has the right to additional. vacation. But its duration will be calculated based on how much he actually worked in production with harmful or dangerous working conditions.

Cannot replace add. leave with financial compensation. Compensation is only allowed if the person did not use their vacation. Then he gets the money.

Conclusion

Dear readers! Today we tried to tell as much as possible about harmful and dangerous working conditions. We also considered how to conclude an agreement with employees working in difficult conditions, what to fix in it.

We hope that this article will be useful and will help managers not to make mistakes.

Russian legislation seeks to ensure the safety of workers, however, not all types of activities can be unconditionally harmless to workers - in such cases, the legislation provides for additional guarantees, including mandatory additional payment for harmful working conditions. At the same time, the legal regulation of this issue is provided by a significant number of regulations, and the direct amount of additional payment for harmful working conditions depends on their specific class. An additional payment for harmful working conditions is carried out on the basis of a special assessment.

Surcharge for harmful working conditions - what is it

Since employees who have to deal with factors that have a negative impact on their health in their work duties are protected labor law, their employers have an obligation to provide certain social guarantees due to the increased danger or harmfulness of the respective activities. One of the types of such guarantees is an additional payment for.

Such an additional payment is charged in addition to the salary or tariff rate in the form of strictly fixed percentages. At the same time, the employer is obliged to provide such payments, and for violation of the standards can be held liable. If non-payment of the allowance for harmful conditions takes place, then the employer may be held liable administrative responsibility. And in case of malicious non-payment for mercenary purposes - and to criminal. Regardless of the reasons why the employee in question was not accrued the additional payment in question, the employer bears the full liability- both in the form of an obligation to pay all the formed debt, and regarding the payment of additional compensation. They are charged in accordance with a certain percentage of the key refinancing rate of the Central Bank of the Russian Federation on the amount of debt every day.

From the point of view of taxation, the additional payment for harmful working conditions, although declared as compensation, relates to the cost of remuneration of the employee. Accordingly, personal income tax is levied from it, as well as from the basic salary. The employer, in turn, can attribute these compensation payments to labor costs, which will reduce the taxable base if he is a payer of income tax. Also, it should be remembered that this surcharge is fully taken into account when determining the average earnings of a worker.

You can read more about what harmful working conditions are, as well as what social guarantees are provided for employees employed in them.

Legal regulation of additional payments for harmful working conditions - Labor Code of the Russian Federation

The main regulatory document, according to which the functioning of the system of additional payments for harmful working conditions, is the Labor Code of the Russian Federation. In particular, specific legal rules dealing with this issue can be found in the provisions of the following articles of this document:

The range of articles of the Labor Code of the Russian Federation regulating activities in hazardous working conditions is much wider. The above are only those standards that directly affect the issues of providing additional payment for harmfulness under working conditions, and not any other social guarantees.

However, in addition to the Labor Code of the Russian Federation, the issue of ensuring additional payments for harmfulness has individual mechanisms legal regulation disclosed in other legal acts and documents. These include Federal Law No. 426 of December 28, 2013. The aforementioned document regulates the conduct of a special assessment, within the framework of which the actual assignment of specific hazard or hazard classes to certain working conditions takes place.

The amount of additional payment for harmful working conditions by hazard class

As mentioned earlier, the specific amount of additional payment for harmful working conditions directly depends on the specific hazard subclass established during the special assessment. Surcharge is carried out with a minimum step of 4% for various working conditions. That is, it looks like this:

1 class of hazard - 4%
2 – 8%
3 – 12%
4 – 16%.

It should be noted that the provision of health care products to employees, as well as milk and dairy products, does not apply to salary costs.

An additional payment is charged, as noted earlier, for all categories of payments directly related to wages. That is, for salary tariff rate, percentage of output, bonuses and other types of payments. But here on financial assistance from the employer or also to other payments of a compensatory nature, these surcharges do not apply.

Special assessment as a basis for additional payment for harmful working conditions

Additional payments are made for harmful working conditions based on the results of a special assessment carried out at the workplace by specialists from accredited centers for conducting special assessments. This procedure should be repeated on the premises of the enterprise regularly, and employees should be notified after each assessment about their specific hazard class.

If the special assessment determines working conditions as acceptable, but not optimal (hazard class 2), then no additional payments will be due to such an employee, since, according to research, all potential damage to health should be leveled during the worker's rest period.

A special assessment of new jobs should be carried out within a year from the moment they appear. And for old and already verified places, the frequency of verification is five years. You can read more about the special assessment procedure and its main features.

Labor activity in adverse conditions negatively affects the health and well-being of a person. AT Russian Federation at the legislative level, it is fixed that all employees harmful production fixed allowances.

What are harmful working conditions

Harmful conditions are:

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

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

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

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

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

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

Additionally guaranteed:

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

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

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

Hazard classification

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

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

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

physiological;
chemical;
biological.

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

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

Features and description in 2018

If the organization has not yet carried out special assessment, then the employees are subject to benefits until 2014 based on the results of the previous certification.

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

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

What are the allowances and surcharges

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

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

Employees apply for privileges:

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

The order of appointment, receipt, establishment and registration

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

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

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

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

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

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

Appoint the following penalties for employers:

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

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

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

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

The collective agreement is not obligatory for all organizations. Therefore, according to the Order of the Ministry of Culture of Russia No. 558, each employer has a salary regulation. The regulatory document describes the procedure for remuneration and the amount of compensation and allowances.

Calculation of allowances and payments

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

Taxation of personal income tax

Additional payments and compensation in terms of personal income tax:

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

Calculation example

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

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

30,000 * 4% = 1200 rubles.

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

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

Payment for harmful working conditionsis compensation provided to an employee for possible harm associated with work in adverse working conditions. You will learn about all the significant points regarding such an additional payment from our material.

Legislation on compensation payments for harmful working conditions

Among the guarantees and compensations for specialists working in industries with unfavorable working conditions, labor legislation provides for a guarantee of increased pay. This issue is regulated by a whole complex normative documents, among which:

Labor Code of the Russian Federation;
Law “On Special Assessment…” dated December 28, 2013 No. 426-FZ;
letter of the Ministry of Labor of Russia dated May 20, 2014 No. 15-1 / OOG-486 on the issue of providing compensation for professional activity conducted in adverse conditions;
Decree of the State Committee for Labor 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 diverge from the norms of the current legislation);
Decree of the Central Committee of the CPSU, the Council of Ministers of the USSR, the All-Union Central Council of Trade Unions of September 17, 1986 No. 1115 (in the part corresponding to the norms of the current legislation).

At the same time, it must be borne in mind that the Government Decree “On the establishment of a reduced duration ...” dated November 20, 2008 No. 870, which previously regulated issues of additional. payment for unfavorable working conditions, from 01/01/2014 has lost its force, therefore, it is impossible to focus on it from now on.

Working conditions and salary supplement

The provisions of the norm h. 1 Article. 147 of the Labor Code of the Russian Federation, workers in hazardous and hazardous industries rely additional payment. At the same time, such a working atmosphere is recognized as negative production conditions, in which the permissible standard of the impact of unfavorable factors accompanying the work process on the physical condition of a person is exceeded, which can result in temporary health problems, chronic diseases, occupational diseases.

According to Art. 14 of Law No. 426-FZ, the existing labor conditions at work places, depending on their inherent adverse factors and their impact on the health of employees, are divided into the following classes:

1st - optimal;
2nd - acceptable;
3rd - harmful (includes 4 subclasses);
4th - dangerous.

Thus, within the meaning of Art. 147 of the Labor Code of the Russian Federation, compensation for work in harmful working conditions is due to employees whose job evaluation classified them as belonging to the 3rd and 4th classes.

How is the degree of harmfulness of labor activity determined?

The decision on the hazard class of working conditions at a particular workplace is made by experts, based on the methodology proposed in the order of the Ministry of Labor of Russia “On approval of the methodology ...” dated January 24, 2014 No. 33n. In this case, the order contains 4 applications:

Methodology for the implementation of a special assessment of labor conditions.
Classifier of adverse factors.
The form of the report on the conducted special assessment.
Recommendations for completing the report.

The unfavorable ones are:

factors of production, including negative physical, chemical or biological effects on the worker;
factors of the labor process, which are measured by the severity and intensity of work activity.

The methodology involves:

identification of potentially negative factors accompanying production;
research and measurement of the actual values of identified adverse factors at a particular place of work;
assignment of labor conditions in accordance with the degree of negativity to the classes listed above based on the results of the studies.

Since Law No. 426-FZ entered into force on 01/01/2014, the earlier certification jobs employees, according to the rules of the legislation in force until 2014, is recognized as valid for 5 years when resolving issues of granting labor guarantees employees, including additional payment labor for adverse working conditions (part 4 of article 27 of law No. 426-FZ).

Note: a special assessment of labor conditions is not carried out in relation to homeworkers, remote workers and employees of non-individuals.

Increased payment for harmfulness - add. tariff, 4 percent or something else?

The rate of surcharge for harmfulness is established only in Labor Code RF. In part 2 of Art. 147 of this normative act determines the minimum amount of compensation for negative conditions labor activity, which is equal to 4% of the salary for the position held. At the same time, further, in part 3 of the same article, it is clarified that the specific amount of the surcharge is set by the employer, taking into account the opinion of the trade union in accordance with the procedure determined by Art. 372 of the Labor Code of the Russian Federation.

When determining the exact amount of payment, it is possible to apply the provisions of the Decree of the State Committee for Labor of the USSR and the Secretariat of the All-Union Central Council of Trade Unions of October 3, 1986 No. 387 / 22-78, as well as the decree of the Central Committee of the CPSU, the Council of Ministers of the USSR and the All-Union Central Council of Trade Unions of September 17, 1986 No. 1115 (in the part that does not contradict the norms current legislation). The size of the additional payment according to the norms of these documents can reach up to 24% of the salary, depending on the points that assess the harmfulness of labor activity at a particular place of work.

Thus, the amount of compensation for harm must be specified by the employer (in this case, different payment options can be determined for various “unfavorable” vacancies) and fixed:

in employment contract specialist;
local act;
agreement;
collective agreement.

How to calculate the amount of additional payment for work in a harmful environment in 2017-2018?

Due to the fact that modern legislation does not determine how to calculate the exact amounts of compensation for production activities in negative conditions, you can use the provisions of the Decree of the USSR State Committee for Labor and the Secretariat of the All-Union Central Council of Trade Unions dated 03.10.1986 No. 387 / 22-78, which proposes to link the amount of additional payment with the points assigned to each class of working conditions. This means that the procedure for calculating the amount of remuneration for activities in adverse production conditions involves:

Definition of a class of working conditions. As mentioned above, this is done by special assessment specialists.
Converting the degree of adverse effects into points. The sum of points is calculated for each of the factors that exceed the hygienic standards (clause 1.3 of the regulation, approved by Decree No. 387/22-78). According to Appendix No. 2 to this provision, class 3 of the 1st degree of harmfulness corresponds to 1 point, 2nd degree - 2 points, etc.
Establishment of the duration of the influence of a negative factor. To assess the interference of a specific adverse factor on working conditions, the duration of its impact on the worker during the shift is important.
Calculation of payment for work in adverse conditions. In this case, all adverse factors found during the special assessment are taken into account. To calculate the amount of compensation, you can also use the rules of the provision, approved. Decree No. 387/22-78 (clause 1.6) and introduce a gradation of the size of the surcharge from 4 to 24% of the salary, where the harmfulness, estimated up to 2 points, will be compensated in the amount of 4% of the salary, from 2 to 4 points - 8%, etc. d.

When using such a point system for accounting for the harmfulness of working conditions and calculating compensation for them (or another method for determining the amount of additional payment for harmfulness), it is advisable to develop a separate internal document of the enterprise, which will describe in detail the entire system for calculating the amount of compensation for working activities in adverse production conditions.

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

In accordance with the provisions of paragraph 3 of Art. 27 of the Law "On labor pensions in the Russian Federation" dated December 17, 2001 No. 173-FZ, the periods of work listed in paragraphs. 1-18 p. 1 art. 27 are included in the length of service giving the right to a pension before the generally established period. However, this is only possible if:

such work took place after 01/01/2013;
labor conditions for the specified work corresponded to the class of harmful or dangerous;
the employer made insurance contributions in accordance with the standards determined by the Tax Code of the Russian Federation.

Based on the provisions of Art. 428 of the Tax Code of the Russian Federation, add. The rates for 2017-2018 are as follows:

Without a special assessment of the production environment: 7%.
According to the results of the special assessment of the working environment:

Features of taxation of compensation for hazardous work

A lot of questions are raised by the procedure for taxation of wages increased by an additional payment for production activities in adverse conditions. In particular, the need to deduct personal income tax from the amount of payments for harm is discussed. However, considering the clarification tax service and Supreme arbitration court RF, it is required to distinguish between the surcharge for negative working conditions in accordance with Art. 147 of the Labor Code of the Russian Federation and compensation for the same conditions under Art. 219 of the Labor Code of the Russian Federation.

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