The Labor Code of the Russian Federation provides among the main directions public policy in the field of labor protection, establishing a procedure for providing workers with personal and collective protective equipment.

In accordance with Art. 221 Labor Code RF in work with harmful and (or) dangerous working conditions, as well as in work performed in special temperature conditions or associated with pollution, workers for free are issued if they have passed the mandatory certification or declaration matching special clothing, special shoes and other equipment personal protection, as well as flushing and (or) neutralizing agents in accordance with standard standards, which are established in the manner determined by the Government of the Russian Federation.

Purchase of personal protective equipment is carried out at the expense of the employer. An employer may purchase personal protective equipment for temporary use under a lease agreement.

The provision of personal protective equipment to employees, including those purchased by the employer for temporary use under a lease agreement, is carried out in accordance with free issuance standards special clothing, special shoes and other personal protective equipment that have undergone certification or declaration of conformity in the prescribed manner.

The employer has the right, taking into account the opinion of the elected body of the primary trade union organization or another representative body of workers and their financial and economic situation, establish local standards for the free issuance of special clothing, special shoes and other personal protective equipment to employees, which, compared to standard standards, improves the protection of workers from harmful and (or) hazardous factors, as well as special temperature conditions or pollution, as well as replace one type of personal protective equipment provided for by standard standards with a similar one that provides equivalent protection from dangerous and harmful production factors.

The acquisition (including under a lease agreement) and issuance to employees of personal protective equipment that does not have a declaration of conformity and (or) a certificate of conformity or that has a declaration of conformity and (or) a certificate of conformity that has expired is not permitted.

Issuance procedure workers of special clothing, special shoes and other personal protective equipment are regulated Intersectoral rules providing workers with special clothing, special footwear and other personal protective equipment. The Intersectoral Rules for Providing Workers with Special Clothing, Special Footwear and Other PPE apply to employees of all organizations, regardless of ownership and organizational and legal forms.

Issue norms workers are provided with personal protective equipment Standard industry standards free provision of special clothing, special shoes and other personal protective equipment. Standard industry standards provide for the provision of personal protective equipment to workers, regardless of which sector of the economy the production, workshops, areas and types of work belong to, as well as regardless of the ownership of organizations and their legal forms.

Personal protective equipment provided to employees must be appropriate to their gender, height, size, as well as the nature and conditions of the work they perform. The employer is obliged to organize proper accounting and control over the issuance of personal protective equipment to employees in a timely manner.

Terms of use of personal protective equipment are calculated from the date of their actual issue to employees and should not exceed the standard periods determined by the Standard Standards. In other words, the employer does not have the right to revise the terms of use of personal protective equipment upward (for example, due to long periods of non-use of personal protective equipment due to employee illness, additional vacations, downtime). The issuance and handing over of personal protective equipment to employees must be recorded in a personal record card for the issuance of personal protective equipment.

Personal protective equipment can be deregistered both before and after the expiration of the standard period for their use by decision of the inventory commission examining the condition of personal protective equipment.

The suitability of personal protective equipment for further use, including the percentage of their wear, is determined by an official authorized by the employer or the organization's labor protection commission (if any) and recorded in the logbook for the issuance of personal protective equipment.

The personal protective equipment provided for in the standard standards for workers, specialists and other employees must be issued to these employees even if they are senior in their profession and position and directly perform the work that gives them the right to receive these personal protective equipment.

Workers who combine professions or constantly perform combined work, including as part of complex teams, in addition to the personal protective equipment issued to them for their main profession, must additionally be issued, depending on the work performed, other types of PPE provided for by the relevant standard standards for the combined profession (combined type of work).

In cases where personal protective equipment such as a signal vest, a safety harness, a restraint harness (safety belt), dielectric overshoes and gloves, a dielectric mat, safety glasses and shields, filtering PPE for respiratory organs with anti-aerosol and anti-gas filters, insulating PPE for organs breathing protection, protective helmet, balaclava, mosquito nets, hard hat, shoulder pads, elbow pads, self-rescuers, headphones, anti-noise inserts, light filters, vibration-proof mittens or gloves are not specified in the relevant standard standards; they can be issued to employees with a wear period “until wear out” or as duty based on the results of certification of workplaces for working conditions, as well as taking into account the conditions and characteristics of the work performed.

Personal protective equipment intended for use in special temperature conditions must be issued to employees at the beginning of the corresponding period of the year, and at its end must be handed over to the employer for organized storage until the next season. The time for using these types of personal protective equipment is set by the employer, taking into account the opinion of the elected body of the primary trade union organization or other representative body of workers and local climatic conditions. The wearing period of personal protective equipment used in special temperature conditions includes the time of their organized storage.

When issuing special clothing to an employee, rented by the employer, the employee is assigned an individual set of personal protective equipment, for which the appropriate marking is applied to it. Information about the issuance of this kit is entered into your personal PPE registration and issue card employee.

The employer, at his own expense, is obliged to organize proper care of personal protective equipment and their storage, promptly carry out dry cleaning, washing, degassing, decontamination, disinfection, neutralization, dust removal, drying of personal protective equipment, as well as their repair and replacement. For these purposes, the employer has the right to issue employees with two sets of appropriate personal protective equipment with double the wearing period.

To store personal protective equipment issued to employees, the employer provides specially equipped premises (dressing rooms) in accordance with the requirements of building codes and regulations.

Providing personal protective equipment on duty

Duty personal protective equipment for general use are issued to employees only for the duration of the work for which they are intended. The specified PPE, taking into account the requirements of personal hygiene and individual characteristics of workers, is assigned to certain workplaces and transferred from one shift to another.

In cases where such personal protective equipment as a signal vest, a safety harness, a restraint harness (safety belt), dielectric overshoes and gloves, a dielectric mat, safety glasses and shields, filtering PPE for respiratory organs with anti-aerosol and anti-gas filters, insulating PPE for organs breathing protection, protective helmet, balaclava, mosquito net, helmet, shoulder pads, elbow pads, self-rescuers, headphones, anti-noise inserts, light filters, vibration-proof mittens or gloves, etc. are issued based on the results of certification of workplaces according to working conditions for periodic use when performing individual species work as duty officers.

At the same time, anti-noise liners, balaclavas, as well as PPE for respiratory organs, which do not allow repeated use and are issued as duty equipment, are issued in the form of a disposable kit before the work shift in an amount corresponding to the number of employees at a given workplace.

Standard PPE standards establish a list of protective equipment that must be issued when performing work in harmful or dangerous working conditions. What requirements should be followed for different professions– read the article.

And you will find articles:

How to determine standards for issuing PPE by profession

According to Article No. 221 of the Labor Code of the Russian Federation, the employer must provide personal protective equipment to its employees working in hazardous or harmful conditions labor. PPE must be certified or have a declaration of conformity, and issuance should be carried out in accordance with the results of the assessment system and standard standards that take into account the conditions of work in various industries.

Providing personnel with protective equipment at the enterprise is regulated by Order of the Ministry of Health and Social Development of the Russian Federation dated June 1, 2009 No. 290n. It sets out the procedure for issuing to employees.

If the profession and position of the employee are not included in the industry and inter-industry technical specifications for the type of activity, standard standards for employees of cross-cutting professions, approved, are applied. by order of the Ministry of Labor dated December 9, 2014 No. 997n.

Order 997n: standards for issuing PPE by profession 2018-2019

Work quickly and easily! The Labor Protection 360 service will help you not waste time searching for standards for issuing PPE for each profession, developing and maintaining accounting cards and other documents for issuing, renewing and writing off protective equipment - everything has already been done for you! Just indicate the positions of the employees, everything else will be developed and executed by the service.

Standard industry standards for issuing PPE

Let's look at examples for specific specialties.

Order of the Ministry of Health and Social Development No. 1104n establishes standards for the issuance of PPE by profession in 2018-2019 for workers in mechanical engineering and metalworking industries engaged in work with harmful or dangerous working conditions.

Order of the Ministry of Health and Social Development of Russia dated October 3, 2008 No. 543n approved standard standards for the issuance of protective equipment to housing and communal services workers, in whose labor activity harmful or dangerous factors are present.

The standards for issuing PPE in construction are regulated by two regulations. Firstly, this is an order that applies to construction, construction, repair and construction work.

The second document is . It should be used to ensure the safety of personnel involved in the construction of subways, tunnels and other underground structures for special purposes.

The Ministry of Labor is developing new rules for providing workers with personal protective equipment, according to which employers will need to use a methodology based on instead of standard standards. In addition, industry divisions for similar professions will be abolished. There will be a transition period during which employers will be able to choose which regulations to use - new or old.

According to Art. 221 Labor Code of the Russian Federation, the employer is obliged to provide the employees of his organization with special clothing and personal protective equipment (PPE) if they have to work in difficult or health-threatening conditions. Admission of employees to workplace without the necessary protection or with faulty PPE is strictly prohibited. Let's look at how legislation regulates the provision of workers with protective equipment.

Is it possible to take into account the costs of personal protective equipment when calculating taxes?

Changes in calculating employer income tax, in accordance with Letter of the Ministry of Finance dated April 16, 2009 No. 03-03-06/1/244, depend on the period of use and the cost of protection:

• if the useful life of workwear exceeds 12 months and the initial cost is more than 40,000 rubles, then the workwear is included in depreciable fixed assets, and its cost is written off during the standard wear period (clause 1);
• if the useful life is less than 12 months or the cost is no more than 40,000 rubles, then the cost of the purchased workwear is included in material expenses at a time at the time of transfer to the employee (subclause 3, clause 1).

The accounting option is chosen by the employer independently and is fixed in accounting policy. If the requirements for PPE at an enterprise are increased compared to the standards, when calculating taxes, you can use the clarifications of the Ministry of Finance of Russia, which allow, when calculating the tax base for the company’s profits, to take into account the costs of issuing protective clothing in accordance with independently approved standards (unless, of course, organizations are required by law provide employees with personal protective equipment) (Letters of the Ministry of Finance of Russia dated April 23, 2007 No. 03-04-06-01/128, dated November 14, 2007 No. 03-03-05/254).

Since workwear is not transferred to the ownership of employees, operations for issuing it are not subject to VAT. Accruals will need to be made if, upon dismissal or transfer to a position that does not provide for the issuance of protective equipment, the employee either buys out special clothing or receives it free of charge (subclause 1, clause 1, subclause 1, clause 1).

Since PPE is the property of the organization and is issued to employees temporarily on a refundable basis, there is no need to withhold personal income tax on the cost of the workwear. If, upon dismissal (transfer to a position that does not require the provision of protective equipment), the employee does not return PPE and the employer decides not to recover its cost (i.e., transfers it to the employee free of charge), personal income tax will have to be withheld, since in this situation the cost of unreturned protective clothing will be income in kind employee. Moreover, the tax will need to be calculated from market value special clothing, taking into account its depreciation. If the employer decides not to pursue either the collection of the cost of clothing or withholding personal income tax, you can write off such workwear as worn out.

Manufacturer's warranty

Standard industry standards for issuing workwear and personal protective equipment

Standard industry standards for the issuance of special clothing are approved by individual orders of the Ministry of Health and Social Development of the Russian Federation. The main content of industry standards are tables of specialties, which establish in detail what special clothing and protective equipment should be provided to workers in each specialty. For workers in professions found in different industries, Order No. 541n was approved for workers in cross-cutting professions in all sectors of the economy. You can download orders for all industries at the bottom of the page.

General points

• The procedure for issuance, accounting and storage is regulated
• Foreman and senior workers are entitled to the same set of clothes as ordinary workers
• The periods for wearing insulated clothing are set depending on the climate zone (for example, a jacket with an insulating lining is issued once every 3 years in climate zone I and once every 1.5 years in a special climate zone)
• Workers engaged in work involving exposure to harmful skin production factors, protective creams of hydrophilic and hydrophobic action, cleansing pastes, regenerating and restoring creams are provided
• It’s funny, but employees who are constantly working on personal computers (PCMs) may be given special safety glasses designed to protect their eyes from “manifestations of computer vision syndrome”

Example

Order of the Ministry of Health and Social Development of Russia No. 340n dated April 25, 2011 approved standard standards for the free issuance of special clothing, special footwear and other personal protective equipment to employees of electric power industry organizations engaged in work with harmful and (or) dangerous working conditions, as well as in work performed under special temperature conditions or those associated with contamination.

According to these standards, working by profession concrete worker relies:

Additionally, special clothing and personal protective equipment are provided for outdoor work in winter.

Download industry standards

DOC No. 541n for workers of cross-cutting professions in all sectors of the economy.doc
DOC, 422 KB

DOC No. 477 for workers in the construction and construction trades.doc
DOC, 607 KB

DOC No. 587n for investigators.doc
DOC, 71 KB

DOC No. 416n for workers in agriculture and water management.doc
DOC, 481 KB

DOC No. 543n for housing and communal services workers.doc
DOC, 924 KB

DOC No. 799 for potash industry workers.doc
DOC, 537 KB

DOC No. 442 for steel workers.doc
DOC, 1 MB

DOC No. 1078n for subway workers engaged in maintenance.doc
DOC, 623 KB

DOC No. 357n for workers in road transport, air transport, river transport and maritime transport.doc
DOC, 3 MB

DOC No. 582n for railway transport workers.doc
DOC, 2 MB

DOC No. 1077n for workers involved in the construction of subways.doc
DOC, 414 KB

DOC No. 722n for mine workers in the coal and oil shale industry.doc
DOC, 2 MB

DOC No. 454n for communication workers.doc
DOC, 534 KB

DOC Resolution of the Ministry of Labor of the Russian Federation dated February 12, 2004 No. 12 for civilian personnel of the Ministry of Emergency Situations.doc
DOC, 258 KB

DOC No. 340n for workers in the electric power industry.doc
DOC, 1,008 KB

DOC order n 777n for the Ministry of Emergency Situations and the fire department.doc
DOC, 293 KB