Harmful working conditions how much interest to pay. Additional payments for harmful working conditions. Nuances of taxation of personal income tax on additional compensations for work in harmful working conditions

To determine the list of positions that qualify for an additional payment for, you need to conduct. If it has already been carried out, and more than 5 years have not passed since its implementation, the SOUT can be omitted. Otherwise, by the end of 2020. On the basis of the assigned hazard classes, a salary increase is made, which in itself already represents guarantees and compensation for harmful working conditions.

Optimal conditions belong to class 1, permissible - to class 2 and do not require any additional payments. The following table lists the classes that require special attention.

Amount of additional payments for harm

Legislatively, additional leave and additional payment for harm are regulated by Articles and. At the same time, a permissible minimum has been established - at least 4% of the salary or, but the company has the right to increase the amount of payments and the duration of the days of rest. except Labor Code, the amount of additional payments is regulated by sectoral agreements of certain areas of production. Such agreements also determine the minimum wage increase and are concluded for a specific period. In addition, Article 222 of the Labor Code of the Russian Federation provides for the issuance of milk for such special working conditions. The same article establishes that the cost of milk for calculating compensation for harmfulness can be replaced compensation payment, which is equal to the equivalent of the value of this valuable product. Milk dispensing norms are regulated by the order of the Ministry of Health and Social Development dated 16.02.2009 No. 45n.

Registration of premiums for harm

In the organization, where available, it is necessary to work out a number of documents:

1. Local regulatory act. It can be "Regulations on the procedure for compensation for working conditions" or. It fixes the procedure and amount of payments, prescribes the right to additional leave and a shorter working day.
2. Order on the approval of the LNA on allowances. In the text of the document, it is appropriate to indicate the names of the persons in charge, while in the LNA only positions and general order action. To make things easier, you can use type sample orders for additional payment for harm.
3. Enter data on working conditions and compensation in labor contracts. For newly hired employees, information can be added to the contract, for those already employed, additional agreements can be concluded to the employment contract. The data is entered in accordance with the subject of the supplement:

• in the clause of the agreement "working conditions" - on the class of hazard according to SAWS;
• in the item "working hours and rest" - about additional leave;
• in the item "wages" - about the premium for harmful conditions.

1. Ensure that the surcharge is reflected in

Employees who carry out their work in harmful working conditions have the right to receive additional payments for harmful working conditions, which are designed to compensate for the adverse effects of working conditions on the health of workers.

In this case, we are talking about the legally established rule on the increased salary of such employees (part 1 of article 146, part 1 of article 147 of the Labor Code of the Russian Federation). The same rule applies to hazardous work.

Additional payment for hazardousness for certification of workplaces

First of all, the company should take into account that the additional payment for harm is established for employees only if their working conditions were found to be harmful on the basis of a special assessment of labor. If, according to a special assessment of working conditions or the conclusion of a state examination, working conditions are considered safe, then such an additional payment for work in harmful working conditions cannot be established, since there are no harmful conditions themselves (part 4 of article 219 of the Labor Code of the Russian Federation).

At the same time, an organization that has employees working in hazardous conditions should take into account that the legislation allows companies to not yet carry out a special assessment of working conditions, if five years have not passed since the certification of workplaces (certification could be carried out until 01.01.2014, see Part 4 of Art. 27 of Law No. 426-FZ). If, according to the results of this certification, it was recognized that employees work in harmful conditions, the right to additional payment for harmful conditions remains with them until the company carries out a special assessment.

How to calculate the additional payment for harmful working conditions

The current labor legislation regulates the mechanism for calculating the increase in wages for work in harmful working conditions, setting the minimum amount of wage increases for "harmful" work. The minimum amount of such an increase is four percent of the salary or wage rate of employees performing the corresponding work with normal working conditions (part 2 of article 147 of the Labor Code of the Russian Federation). In practice, this is most often formalized by establishing a surcharge.

However, this does not mean that all “wreckers” workers should receive just such an additional payment.

First, a higher salary increase can be set in the organization taking into account the views of workers' representatives, for example, when a collective agreement is adopted. In addition, a higher percentage can be set as in employment contract with a specific employee, and in the local regulatory act of the organization, for example, in the internal labor regulations of the company (part 3 of article 147, part 3 of article 219 of the Labor Code of the Russian Federation). If an employee began to work with harmful working conditions after being hired by the organization, then it is possible to provide for an additional payment in the supplementary agreement to the previously concluded employment contract, not forgetting to also indicate that the working conditions are harmful.

Secondly, other sizes can be established in the sectoral lists of works (due to the fact that the Decree of the USSR State Committee for Labor and the All-Union Central Council of Trade Unions Secretariat of 03.10.1986 No. 387 / 22-78 continues to operate). So, for example, for coal mining, construction or construction and repair work, certain amounts of additional payment for harmful working conditions have been established.

The amount of additional payment for "harmful" work should also be recorded in the payroll, since Art. 136 of the Labor Code of the Russian Federation obliges the employer to notify employees in writing about all constituent parts, of which the salary for the corresponding period is composed.

In addition, it is also necessary to take into account that if employees work in the northern regions, then a regional coefficient should be charged on the additional payment for harmful working conditions (see Resolution of the Ministry of Labor of Russia dated 09.11.1995 No. 49).

Responsibility for non-payment of additional payments for harm

Responsibility for incorrect calculation and / or non-payment of the considered additional payments lies entirely with the employer. In this case, the organization is liable for non-payment of wages.

In other words, first, employees can suspend harmful work as a measure of self-defense. Employees have the right to do this after fifteen days of delay in wages and not work until they are paid (including not coming to work), it is enough just to notify the manager in writing about this. Note that there are cases when it is impossible to suspend work (part 2 of article 142 of the Labor Code of the Russian Federation).

Second, the organization can be involved in material responsibility, which means the subsequent payment of the entire amount of wages and interest (1/150 of the key rate of the Central Bank of the Russian Federation for each day of delay - Art. 236 of the Labor Code of the Russian Federation). In the internal documents of the organization, a more significant percentage may be established.

Thirdly, non-payment threatens to be brought to administrative responsibility (warning or a fine in accordance with part 6 of article 5.27 of the Code of Administrative Offenses of the Russian Federation).

Finally, it is possible to bring the first person of the organization to criminal liability in the form of a fine, deprivation of the right to borrow certain positions, forced labor or even imprisonment (

The issues of the establishment and procedure for the provision and determination of the amount of payments and compensations for work in hazardous conditions are covered in Federal legislation and are binding on all constituent entities of the Russian Federation. The accrual of these payments and compensations is legal only after a special assessment of the conditions for the implementation of activities and certification of the workplace

The issues of the establishment and procedure for the provision and determination of the amount of payments and compensations for work in an environment that is harmful and hazardous to health are determined by Federal legislation and are binding on all constituent entities of the Russian Federation.

Federal regulations are subordinate and issued on the basis of and pursuant to:

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• federal laws;
• federal constitutional laws;
• orders and decrees of the Government and the President of the Russian Federation.

Pay for harmful working conditions 2017: letters from the Ministry of Labor

Normative legal acts are aimed at clarifying the procedure for applying the norms of the current legislation and do not contradict it. However, the letters federal bodies executive power does not belong to regulations therefore they do not include binding regulations and standards.

In particular, the letter of the Ministry of Labor No. 15-1 / ЩЩГ-486 dated 20.05.2014, drawn up on the basis of Federal Laws No. 426-ФЗ dated 28.12.2013 and No. 421-ФЗ dated 28.12.2013, provides clarifications on issues the procedure for determining and providing payments and compensations for the performance of work in harmful and hazardous working conditions.

In accordance with this, changes introducing the minimum amounts and a differentiated procedure for payment for the harmfulness of working conditions in 2017, depending on the classes or subclasses of working conditions at workplaces, identified during the special assessment, were introduced into Articles 92, 117 and 147 of the Labor Code of the Russian Federation.

The Ministry of Labor also explains that although there are significant differences in the procedures for certification of workplaces and special assessment of working conditions, they are generally identical. Consequently, when determining additional rates of insurance contributions to the Pension Fund of Russia, it is necessary to take into account the classes and subclasses working conditions, which are established based on the results of assessing the compliance of the working environment with the standards specified in the current regulatory legal acts.

In the letter of the Ministry of Labor of the Russian Federation No. 16-3 / 10 / 2-6752 dated 09/04/2014, it is said that payments and compensation for activities in harmful and hazardous to health medical organizations are established on the basis of the list approach on the basis of attribution to a particular profession, unit or position, while labor legislation establishes the principle of payment for harmful working conditions in 2017 based on the real state of the working environment at each specific place. In this regard, a special assessment of the conditions for the implementation of activities should be carried out on the basis of objective and measurable parameters.

In case if workplace recognized as optimal, acceptable and its harm to the employee has not been proven, the specified guarantees, payments and compensations are subject to cancellation.

In addition, the Government telegram No. 15-0 / 10 / P-7498 of December 19, 2014 recommends, in the event of an objective establishment of permissible working conditions at the workplaces of certain categories of workers and chief doctors of medical institutions, to send compensation and payments previously provided to them for harmful and dangerous operating conditions, to maintain the level of remuneration of these workers, depending on the performance indicators.

Reduce fund wages workers in the medical industry and maintain its achieved level is unacceptable (in accordance with the Decree of the President of Russia No. 597 dated 05/07/2012).

The procedure for providing guarantees and compensations to medical workers for harmful working conditions

The amount of guarantees and compensations, which, based on the results of certification of workplaces, established the indicated payments in full, cannot be reduced. The same applies to employees of medical institutions, in whose workplaces, based on the results of a special assessment of working conditions, the hazard class was confirmed, established earlier by the results of certification of workplaces (part 3 of article 15 of Federal Law No. 421-FZ of December 28, 2013).

For employees of medical organizations whose workplace hazard class was reduced after a special assessment, the amount of compensation guarantees and compensations is reduced and is established in accordance with local regulations adopted in this medical institution, as well as taking into account the current legislation. However, it should not be less minimum size established by Articles 92, 117 and 147 of the Labor Code of the Russian Federation. The employer does not have the right to provide compensation for the harmfulness of working conditions to employees whose workplaces are recognized as safe based on the results of a special assessment of working conditions.

However, it must be remembered that a decrease in the volume or complete cancellation of payment for the harmfulness of working conditions in 2017 entails changes to the employment contract. They can be possible both by agreement between the employee and the employer (Article 72 of the Labor Code of the Russian Federation), and in the manner established by Article 74 of the Labor Code of the Russian Federation for situations when the technological or organizational working conditions have been changed.

In order to avoid a sharp drop in the payment of an employee of a medical institution, the manager, depending on financial situation Health care facilities have the right to use the opportunities provided by the current legislation.

So, the payroll fund may include:

• additional social benefits and guarantees;
• the possibility of adding additional criteria for assessing the effectiveness of activities for calculating incentive payments (for certain categories of employees).

These payments are mandatory regardless of the financial position of the medical organization. It is possible to mark them only by agreement of the parties to the employment contract or due to changes in working conditions.

Therefore, when establishing additional payments, it is necessary to keep in mind the grounds for their accrual in order to avoid overspending of the payroll.

Employees of medical organizations hired after January 1, 2014 receive the specified guarantees and compensations in accordance with the procedure specified in the legislation in force from 01.01.2014. It must be remembered that payment for the harmfulness of working conditions in 2017 without a special assessment and certification of the workplace is illegal, since it is these procedures that give rise to its establishment.

In accordance with part 2 of article 219 of the Labor Code of the Russian Federation, the size and procedure for providing guarantees and compensations medical professionals employed in work with harmful and working conditions are provided in the manner specified in Articles 92, 117 and 147 of the Labor Code of the Russian Federation.

Work in harmful and hazardous conditions is compensated by higher wages and other preferences. Legislation Russian Federation entrusted the employer with the establishment of the severity of the working conditions of employees. Events have been held since 2014 according to the new rules. Now a special organization under a contract with the enterprise certifies workplaces. When external factors change, this often leads to the abolition of harmfulness, and, consequently, to a decrease in compensation.

Let us analyze under what conditions a special labor regime is removed. In what time frame should the manager make changes to the employment contract. What formalities need to be completed.

The legislative framework

The classification of the complexity of working conditions is given in Article 14 of the Law of 28.12.13. This normative act regulates the rules for determining the hazard and hazard at work. The event is held according to the following logic:

1. The employer enters into an agreement with the evaluation commission and transfers the documentation to its employees;
2. Experts organize the assessment of each workplace and draw conclusions about the degree of danger or severity, including in the context of the stages of work (classes of working conditions are established);
3. The results of the activities of specialists are drawn up in the form of an act.

Why do they remove harmfulness

, approved back in the USSR. The decree of 10/25/1974 is still valid. Over the years, a lot has changed in production:

• new technologies have appeared to facilitate labor;
• modern equipment was invented and put into production;
• professions arose that did not exist before.

The changes led to the need to conduct a serious audit at the existing production facilities. The reform was necessary for two subjects of economic relations:

• employers who pay preferential amounts under the articles of the Labor Code;
• the state taking upon itself social protection citizens.

What an employer should do

The company's management receives attestation certificates from the employees of the appraisal commission. Documentation must be approved within ten days... If there are doubts about the correctness of the assessment, then a claim is made. This can be sent to court.

The adopted acts are a guide to action. All personnel documentation must be brought in line with the expert opinion. The following work is being carried out:

• employees are warned about 2 months before the change in conditions (Article 74 of the Labor Code of the Russian Federation);
• supplements to the employment contract are drawn up for each;
• the latter are carried out by order of the enterprise;
• changes are required to be agreed with the trade union or other representative body;
• workers are encouraged to sign an addendum to the agreement on the abolition of benefits for harm or danger.

At the same time, the employer has the right to leave unchanged the employment contracts of employees whose working conditions have changed for the better. In this case, employees lose the right to guarantees for harmful working conditions under the law.

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Subtleties of design

The methodology for organizing the interaction of the parties in eliminating a heavy duty is described in the Labor Code of the Russian Federation. This provides for the signing of an additional agreement. In theory, both the boss and the employee can be the initiator. The order is:

1. The personnel officer prepares draft supplementary agreements for each employee whose working regime has changed. The legislation does not provide for a special form for such a document. You should rely on the text of the employment contract with the employee;
2. Employees should be advised of changes in writing.

Employees are notified of the results of verification activities and the corresponding changes in notification form... The document must contain the following information:

• title: "On changing working conditions";
• personal information of the addressee: full name and surname;
• the date of the change in payment;
• the reason for this decision (refer to the certification sheet and TC);
• offer:
  • agree with the innovation;
  • to get a different place for the application of forces in the same enterprise;
• warning about the breakdown of relations in the order of TC (reduction) in case of refusal to switch to a new regime;
• date of publication;
• manager's signature.

You can also make the appropriate changes to the employment contract by agreement of the parties (Article 72 of the Labor Code of the Russian Federation).

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What to do for a hard worker

The citizen who received the notification must choose the most advantageous offer. He can:

• agree to the cancellation of part of the guarantees and a reduction in wages (for example, they will stop paying for harm);
• ask to be transferred to another place where the guarantees are preserved;
• refuse.

In case of failure, a rupture occurs labor relations due to major changes in working conditions. The order is described in the TC:

• the person is warned two months in advance about the new state of affairs;
• the personnel officer sends information about the release of employees to the Employment Center;
• after two months the person is fired (in some cases, severance pay is paid);
• an unemployed person is registered with the employment authorities and receives an appropriate allowance.

The development of technologies, unfortunately, does not yet protect workers from working conditions, which are called harmful. They have a serious impact on human health.

The legislation obliges the employer to compensate the employees for the damage. For this, special payments are introduced for harmful working conditions. V last years there have been changes in the legislation regulating this process.

Let's figure out who is entitled to a salary supplement in 2020 and under what conditions.

Harmful working conditions

How is "harmful" determined?

V manufacturing process, from the point of view of legislation, two parties are included: the employee and the employer. Determination of the harmfulness of the situation at the enterprise affects the content of the employment contract between them. That is, if conditions are harmful to health, then this should be spelled out in the agreement when applying for a job.

The employer is obliged to monitor the implementation of the law, which means that it is his duty to monitor the correctness of the contract.

But he must refer to the document that established the class of the workplace. According to this law, the harmfulness of production or a separate workplace is determined by a special commission.

The employer's algorithm of actions is as follows:

1. The creation of a commission by the employer for the implementation of the SAUT, its composition and procedure for its activities are approved by the employer on the basis of an order. A civil contract is concluded between the evaluator and the employer.
2. Preparatory work of the commission (appointment of responsible persons, collection of initial data, approval of the schedule, etc.).
3. Assessment of the SAWS.
4. Creation of a report on the implementation of the SOUT. It indicates:
   • Information about the organization conducting the inspection;
   • The list of workplaces where the check was carried out;
   • SOUT cards;
   • Research and measurement protocols;
   • Protocol for assessing the effectiveness of the personal protective equipment used;
   • Consolidated statement;
   • a list of measures to improve the working conditions and labor protection of employees;
   • expert opinion
5. Familiarization of employees with the report and implementation of recommendations in production practice.

According to the degree of hazard and hazard, working conditions are divided into four classes - optimal, permissible, harmful and hazardous working conditions.

It is recommended to prescribe in local regulations for employees with harmful working conditions: the amount of increased wages, reduced time, the procedure for dispensing milk and therapeutic and prophylactic nutrition, the duration of vacation in order to avoid labor disputes with this category of employees.

Moreover, all compensations and guarantees in mandatory must be spelled out in an employment contract with an employee occupying a workplace with harmful working conditions (part 2 of article 57 of the Labor Code of the Russian Federation, part 2 of article 3, part 4, 5 of article 14 of the Federal Law No. 426-FZ "On special assessment working conditions ").

Compensatory measures

It should be noted that the harmfulness of the place is different. It is divided into classes. But they all share the same health-related characteristics.

So, additional payments must be made if, in the process of work, a person is exposed to:

• exposure to harmful and hazardous production factors exceeding the levels established by the standards, namely, if the functional state of the employee's body is restored, as a rule, longer than before the beginning of the next working day;
• or if harmful factors can cause persistent functional changes in the employee's body, leading to the appearance and development of initial forms of occupational diseases or occupational diseases of mild severity;
• or if harmful factors lead to persistent functional changes in the employee's body, leading to the emergence and development of occupational diseases of mild and moderate severity.
• exposure to harmful factors during the working day can pose a threat to the life of an employee, and the consequences of exposure to these factors determine high risk development of an acute occupational disease

If all documents are drawn up correctly, then the employee is entitled to a whole range of compensatory measures. These include (part 1 of article 92, part 1 of article 100, article 107, part 1 of article 117, part 4 of article 189, part 3 of article 219, part 2 of article 221 of the Labor Code RF):

• annual additional paid leave;
• reduction in the duration of the work shift;
• increase in pay (at least 4% of the salary);
• preferential retirement;
• provision of protective equipment at the expense of the employer.

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The nuances of the surcharge

The legislation is allowed to conduct, and in monetary terms. So, if people are exposed to chemical, biological substances, radiation, then they should have enhanced nutrition, milk.

The employee has the right to refuse products in order to increase cash payments. The administration is obliged to provide him with compensation in a convenient way.

Compensation amounts are not taxable.

If the factors that negatively affect health are eliminated, and the additional payments continue, they are no longer considered compensatory. Therefore, taxes are levied on these amounts.

When harmful conditions are eliminated, the employer may stop paying additional employees. This happens only after the next SOUT. The employee is obliged to change the terms of the contract.

The subtleties of the organization of production

The whole cycle where people work is not always harmful. It happens that only a certain area affects health, but in general the workshop is safe. Then compensation is charged only for the time of specific actions. That is, its size is decreasing.

In such cases, the administration has two options:

• calculate the percentage markup for each worker, taking into account the time of his contacts with harmful factors;
• all to pay a certain amount, not lower than the statutory amount.

As a rule, the second option is preferred. Everybody gets some amount added to their salary.

Additional compensation

The above salary supplement (at least 4%) is mandatory. That is, if there is an appropriate SOUT, the employer cannot but charge it. But the incentives don't stop there.

The collective agreement may establish an additional payment for special working conditions. It is established in addition to that defined by law.

The surcharge is not compensation. This is a stimulating payout. Taxes are taken from it without fail.

Let's summarize

1. Workers in industries that have a negative impact on health receive additional payments and compensation.
2. Each place is subjected to a special assessment in order to establish its harmfulness.
3. The management is obliged to organize its implementation.
4. and additional pay is prescribed in the collective and labor agreement. Compliance with their conditions is mandatory for the employer, who calculates and pays funds for work.

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Compensation for harmful or hazardous working conditions

February 18, 2017, 00:03 Oct 5, 2019 23:58