Service life of overalls in a year. Accounting for overalls and other personal protective equipment. Issuance of uniforms at higher rates
From January 1, 2015, new rules for writing off low-value overalls and other personal protective equipment in tax accounting are in effect. Let's talk about them in more detail.
Recall the general rules for recognizing the value of workwear in tax accounting. So, overalls with a standard wear period of more than 12 months and an initial cost of more than 40,000 rubles. included in depreciable assets. In tax accounting, its value is written off through depreciation (clause 1, article 256 of the Tax Code of the Russian Federation).
Expenses for the purchase of overalls, which are not recognized as depreciable property, can be taken into account as part of material costs (clause 3, clause 1, article 254 of the Tax Code of the Russian Federation).
If the organization uses the accrual method, the tax base is reduced as such overalls are issued to employees (clause 2, article 272 of the Tax Code of the Russian Federation).
If the cash method is used, the cost of overalls is written off after it is issued to employees and subject to payment to the supplier (clause 1, clause 3, article 273 of the Tax Code of the Russian Federation).
Note. The cash method may be used only by those companies whose sales revenue for the previous four quarters did not exceed an average of 1 million rubles. for each quarter (clause 1 of article 273 of the Tax Code of the Russian Federation).
The old rules for writing off the cost of workwear, which is not depreciable property
It was necessary to write off the cost of workwear, which is not recognized as depreciable property, at a time.
Example 1. Reflection of expenses for workwear in tax accounting in 2014
In January 2014, the river shipping company purchased for the sailor V.A. Tikhomirov two signal vests with a total cost of 7080 rubles. (including VAT - 1080 rubles). The cost of one vest without VAT was 3,000 rubles. per piece [(7080 rub. - 1080 rub.): 2 pcs.]. Reporting periods for income tax are I quarter, half a year, 9 months.
The company uses the accrual method.
The term of use of each vest is six months. The need to issue overalls was determined based on the results of a special assessment of working conditions.
The organization issued the first vest to V.A. Tikhomirov in January, and the second - in July 2014.
How to reflect the write-off of the cost of vests in tax accounting in 2014?
Decision. Since the period of use of overalls is not more than 12 months, and the price per unit is not more than 40,000 rubles, the accountant took into account as part of the material costs at a time:
- the cost of the first vest (3000 rubles) - when calculating income tax for the 1st quarter;
- the cost of the second vest (3000 rubles) - when calculating income tax for 9 months.
Note. The norms for issuing signal vests to sailors of the river fleet are established in the Appendix to the Order of the Ministry of Health and Social Development of Russia dated April 20, 2006 N 297.
What has changed in the tax accounting of workwear in 2015
Paragraph 7 of Art. 1 of the Federal Law of 20.04.2014 N 81-FZ, amendments were made to paragraph 1 of Art. 254 of the Tax Code.
Now the cost of overalls and other personal protective equipment, which are not recognized as depreciable property, can also be written off within several reporting periods - from the moment of commissioning.
The Company has the right to independently determine the procedure for such write-off, taking into account the period of use of the property and other economic indicators. That is, the employer has the right to choose the procedure for writing off low-value PPE in tax accounting:
- at the same time;
- gradually.
It needs to be fixed in the accounting policy.
Example 2. Reflection of expenses for workwear in tax accounting in 2015
Let's use the conditions of example 1. But suppose that the river shipping company issues overalls in 2015.
The accounting policy of the company establishes that the cost of special clothing, which is not recognized as depreciable property, is written off in tax accounting evenly over the period of wear.
The first vest was issued to the sailor in January 2015, and the second one will be issued in July 2015. Each signal vest will be worn for half a year.
Decision. The cost of the first vest (3,000 rubles) will be taken into account when calculating income tax as follows:
- in the 1st quarter of 2015, a part of the cost of the vest in the amount of 1,500 rubles will be written off;
- in the II quarter of 2015, another 1,500 rubles will be written off. (total for half a year - 3000 rubles).
The cost of the second vest (3000 rubles) will be included in the material tax expenses as follows:
- in the III quarter of 2015, 1,500 rubles will be written off;
- in the IV quarter of 2015, another 1,500 rubles will be written off.
Accounting for workwear in 2015
Similar rules for reflecting the cost of workwear also apply in accounting.
So, depending on the provisions of the accounting policy, the cost of low-value workwear is allowed to write off:
- either at the same time;
- either evenly over the period of use (clauses 11, 21 and 26 of the Guidelines approved by Order of the Ministry of Finance of Russia dated December 26, 2002 N 135n).
The choice of a gradual write-off of the cost of low-value personal protective equipment in tax accounting is suitable for those companies that apply the same rules in accounting. This will bring together tax and accounting.
Note. Read on the website of the electronic magazine "Salary" (e.zarp.ru)
"Overalls based on the results of a special assessment: accounting on account 10" (2014, No. 9).
Special clothing is personal protective equipment for employees of an organization (clause 2 of the Guidelines, approved by Order of the Ministry of Finance dated December 26, 2002 No. 135n). This includes the actual special clothing, as well as special footwear and safety devices. Examples of workwear are overalls, trousers, suits, coats, coats, various shoes, helmets, gas masks, respirators, goggles, gloves, etc. As a general rule, the cost of overalls is paid off in a linear way during the periods of its useful use (clause 26 of the Methodological Instructions, approved by Order of the Ministry of Finance dated December 26, 2002 No. 135n). In fact, there is depreciation of overalls. And if the period of overalls does not exceed 12 months, it can be written off at a time at the time of vacation (clause 21 of the Methodological Instructions, approved by Order of the Ministry of Finance of December 26, 2002 No. 135n). We will tell you about how the useful life of special clothing is determined in our consultation.
How is the useful life of workwear determined?
The useful life of special clothing is indicated in the standard industry norms for the free issuance of special clothing, special footwear and other personal protective equipment (clause 26 of the Guidelines, approved by Order of the Ministry of Finance dated December 26, 2002 No. 135n).
There are norms that are approved as uniform for all sectors of the economy, as well as norms developed specifically for certain industries. For example, norms have been approved for workers in agriculture and water management (Order of the Ministry of Health and Social Development of August 12, 2008 No. 416n), the fishing industry (Decree of the Ministry of Labor of December 29, 1997 No. 68), chemical production (Order of the Ministry of Health and Social Development of August 11, 2011 No. 906n), construction ( Orders of the Ministry of Health and Social Development of July 16, 2007 No. 477, of December 7, 2010 No. 1077n), consumer service organizations (Resolution of the Ministry of Labor of December 29, 1997 No. 68), etc.
Here are examples of the useful life of workwear for trade workers (Resolution of the Ministry of Labor of December 29, 1997 No. 68):
| Profession or position | Name of personal protective equipment | Useful life of a unit/set (in months) |
|---|---|---|
| In trade and warehouse organizations | ||
| Seller of food products; barman | When performing work on the sale of meat and fish products: - rubberized apron | 12 months |
| Merchandiser | When performing work on the sorting of hardware, silicate products and building materials: - combined gloves | 3 months |
| At catering establishments | ||
| kitchen worker | Combined mittens | 6 months |
| dishwasher | Rubberized apron with bib | 12 months |
| In the markets | ||
| Industrial and office cleaner | When performing work on washing tables: - rubberized apron; - rubberized sleeves | 12 months |
| - rubber galoshes | 24 months | |
In tax accounting, overalls are taken into account in material costs at the time of its release (clause 3, clause 1, article 254 of the Tax Code of the Russian Federation). However, the organization may account for workwear in expenses evenly within its useful life. The organization can set these terms in tax accounting on its own or proceed from the terms provided for in the standard industry norms for the free issuance of overalls.
According to Art. 221 of the Labor Code of the Russian Federation, at work with harmful and (or) dangerous working conditions, as well as at work performed in special temperature conditions or associated with pollution, employees are issued free of charge certified special clothing, special footwear and other personal protective equipment, as well as washing and (or) neutralizing means in accordance with standard norms, which are established in the manner determined by the Government of the Russian Federation.
Special clothing These are personal protective equipment for employees of the organization. These include:
- special clothing;
- special shoes;
- safety devices (overalls, suits, including insulating ones, jackets, trousers, dressing gowns, sheepskin coats, sheepskin coats, various shoes, mittens, glasses, helmets, gas masks, respirators, face protection, ear protection, eye protection, and others types of special clothing and safety devices).
The employer, at his own expense, is obliged, in accordance with established standards, to ensure the timely issuance of special clothing, special footwear and other personal protective equipment, as well as their storage, washing, drying, repair and replacement (part 3 of article 221 of the Labor Code of the Russian Federation).
Accounting workwear
The accounting procedure for workwear is determined by the Methodological Guidelines for the Accounting of Special Tools, Special Devices, Special Equipment and Special Clothing (approved by Order of the Ministry of Finance of Russia No. 135n dated December 26, 2002) (hereinafter referred to as the Methodological Guidelines).Depending on the cost and useful life, overalls can be divided into three categories:
- First category: workwear with a useful life of less than 12 months.
- Second category: overalls with a useful life of more than 12 months, which are not included in fixed assets according to the cost criterion in accordance with PBU 6/01 "Accounting for fixed assets" (paragraph 4, clause 5 PBU 6/01) and the accounting policy of the enterprise.
- Third category: workwear, which is part of fixed assets (useful life of more than 12 months worth more than 40,000 rubles).
Overalls, which belong to the second category, are accounted for as part of inventories, but cannot be written off to cost accounts at a time. Its cost is repaid on a straight-line basis based on the useful lives provided for in the standard industry norms for the free issue of overalls, as well as in the rules for providing workers with overalls (clause 26 of the Methodological Instructions).
To ensure control over the safety of workwear after it is put into operation, it is taken into account on an off-balance account (clause 23 of the Methodological Instructions). In the program "1C: Accounting 8" for these purposes, the off-balance account MTs.02 "Overalls in operation" is used.
Overalls, which belongs to the third category, are accounted for in the manner used for accounting for fixed assets.
Tax accounting for workwear
The cost of overalls belonging to the first and second categories is included in the material costs at a time as they are put into operation (clause 3, clause 1, article 254 of the Tax Code of the Russian Federation).note: As a result of accounting for the second category of workwear, a temporary difference arises, because in accounting, the cost of such workwear is written off gradually (in a linear way), and in tax accounting, the write-off is carried out at a time (material costs).
Accounting for overalls in software "1C: Enterprise Accounting 8"
The procedure for accounting for overalls in the warehouse, release into operation and write-off of its cost to production costs should be reflected in the accounting policy.In the program "1C: Accounting of the enterprise 8", accounts 10.10 "Special equipment and special clothing in stock", 10.11.1 "Special clothing in operation", as well as the off-balance account MTs.02 "Overalls in operation" are used to account for workwear.
In this article, we will look at three ways to pay for the cost of workwear:
- repay the cost upon transfer to operation;
- linear;
- in proportion to the volume of products (works, services).
Let's analyze the features of accounting using the example of this situation:
On June 15, 2013 Voskhod LLC purchased 5 overalls from the supplier Tekstilshchik LLC at a price of 1,180 rubles. (including VAT), rubber boots in the amount of 7 pairs at a price of 590 rubles. (including VAT) and gloves in the amount of 15 pairs at a price of 33.6 rubles. (including VAT).
The organization has established the following norms for issuing overalls: overalls - 1 piece per year, rubber boots - 1 pair for two years.
Receipts of workwear
The receipt of overalls, as well as any acquired material value, is reflected using the document "Receipt of goods and services". The header of the document says:- the warehouse to which the purchased overalls are received;
- counterparty-supplier;
- the contract under which the purchase is made.
On the basis of the document "Receipt of goods and services", the data of the invoice presented by the supplier are entered. To enter an invoice, you can follow the hyperlink, which is highlighted in blue at the bottom of the document "Receipt of goods and services", or use the "Invoice" tab. In the invoice, you must specify the incoming number and date (Fig. 2).
As a result of posting the document "Receipt of goods and services", postings are formed that reflect the receipt of workwear to the warehouse and the occurrence of debt to the supplier, as well as the amount of incoming VAT (Fig. 3).
Transfer of overalls into operation
The issuance of overalls is reflected using the document "Transfer of materials for operation" (see Fig. 4). You can go to the journal of documents through the menu: Nomenclature and warehouse - Overalls and equipment - Transfer of materials to operation.
When adding a new document on the tab " Overalls» indicates the list of overalls issued to employees (in our case, these are overalls, rubber boots and gloves) (Fig. 5).
In the column " Purpose of use» information on the method of repayment of the cost of workwear and the issuance rate. Let us consider in detail what information is indicated in the destination card.
Note: The purpose of use is set for each item separately (field " Nomenclature”), so the created use assignment for overalls cannot be used for gloves later on. In the name of the purpose of use, you can indicate how the overalls will be used, the useful life (up to a year or more than a year). The destination card indicates the quantity according to the issuance standard, the method of repayment of the cost (according to accounting data), the useful life in months (important when using the “Linear” repayment option) and the method of reflecting expenses (i.e. cost account and analytics for which clothing will be written off). (see pictures 6, 7, 8):
As mentioned earlier, the cost of workwear with a useful life of less than a year is written off to expenses immediately at the time of issuance for operation (in our case, to account 20 "Main production") both in accounting and in tax accounting, as a result of which there are no permanent and temporary differences . For such overalls, the method of repayment of the cost is established " » (Fig. 6).
Note: « Payment method” specified in the use assignment card reflects the setting for accounting. In tax accounting, the cost is written off as expenses automatically. For overalls with a useful life of less than a year (for which the write-off in accounting and tax accounting is carried out simultaneously), the indicator " Useful life» contains auxiliary information for analysis that does not affect the results of the document.
Let's create a usage assignment for the boots (Figure 7). As noted earlier, if the useful life of workwear is more than 12 months, then in accounting the cost of such workwear will be written off as expenses gradually over the entire useful life in equal shares (in a linear way), and in tax accounting the write-off is made at a time, resulting in temporary difference.
note: In the purpose of use, it is possible to specify also the method of repayment of the cost " In proportion to the volume of products (works, services)”, but it is not applicable to workwear. It can only be applied to special equipment.
With the method of writing off the cost in proportion to the volume of products (works, services), the amount of repayment of the cost of special equipment is determined based on the natural indicator of the volume of products (works, services) in the reporting period and the ratio of the actual cost of the object of special equipment to the estimated volume of output of products (works, services) for the entire expected useful life of the specified object.
The use of the write-off method in proportion to the volume of products (works, services) is recommended for those types of special equipment, the useful life of which is directly related to the amount of products (works, services) produced, for example, dies, molds, rolling rolls, etc.
We will also create a use assignment for gloves issued in excess of the norms (Fig. 8).
When workwear is issued in excess of the norm, a permanent difference (PR) arises in the assessment of expenses, since workwear is written off according to accounting data, and in tax accounting, the write-off value is not subject to income tax. The permanent difference occurs once in the current period. Thus, when write-offs of workwear in excess of the norms, the income tax adjustment is made once in the period of issuance of workwear.
What should I pay attention to when adding a purpose of use for such workwear?
- AT " Payment method» indicates the option « Repay the cost upon handover”, so that in accounting the cost of overalls was immediately charged to expenses (in our case, account 91.02) (Fig. 8).
- Filling " Ways to reflect expenses» (Fig. 9, 10).
When adding a new way of reflecting expenses for the selected cost account, the analytics must be indicated - “Cost item” or “Other income and expenses” item, depending on the selected cost account (Fig. 10).
As "Subconto 1" for account 91.02, there is an item of other income and expenses. Let's create a new article with the name "Overalls in excess of the norms." When adding a new article, it is important to indicate that in tax accounting, expenses for this article are not accepted when calculating income tax: in the column " Acceptance to NU» uncheck the box (Fig. 11, 12).
As a result of such a setting in accounting, the cost of workwear will be completely written off to account 91.02 “Other expenses”, and in the tax account there will be a permanent difference that will affect the calculation of income tax.
As a result of the document “Transfer of materials into operation”, the following postings will be generated (Fig. 13):
Let's analyze the postings formed during the document.
Posting Dt 10.11.1 Kt 10.10 reflects the release of workwear from the warehouse into operation.
The cost of overalls "Overalls", for which the method of repayment of the cost " Repay the cost upon handover", written off in Dt20.01 fully in both accounting and tax accounting (entry No. 4) in the amount of 1,000 rubles.
The cost of overalls "Rubber boots" with a linear method of repayment of the cost is written off as expenses at a time only in tax accounting in the amount of 500 rubles. At the same time, the occurrence of a taxable temporary difference is recorded on accounts 20.01 and 10.11.1 (entry No. 5). The repayment of the cost of this workwear in accounting and the repayment of the temporary difference that has arisen will be carried out on a monthly basis during the entire useful life when carrying out the regulatory transaction “Repayment of the cost of workwear and special equipment”.
Gloves that were issued in excess of the norms (entry No. 6) in accounting were immediately written off in full (20 rubles) to other expenses (account 91.02), and in tax accounting a permanent difference was formed, with which, when calculating income tax tax will be adjusted.
To control the availability of overalls in operation, the cost of the overalls put into operation when the document is posted, entries are entered on the debit of the off-balance account MTs.02 “Overalls in operation” (postings No. 7, 8 and 9).
Important! On all balance accounts, the equality BU = NU + PR + VR must always be fulfilled (except for accounts 90 and 91, on which this equality may not be fulfilled by the amount of VAT).
To analyze the fulfillment of this requirement, when generating the balance sheet in the report settings, you need to enable " The control» fulfillment of this equality (Fig. 14).
We will pay off the cost for the next month (July).
To start a scheduled operation, you need to go to the menu: Accounting, taxes, reporting - Closing the period - Scheduled operations (Fig. 15).
As a result of the document, a transaction will be generated for the redemption of the cost of boots (Fig. 16).
When posting a document to a debit account 20.01 "Main production" in accounting, the cost of overalls is written off, calculated as follows: 500 rubles. / 24 months = 20.83 rubles per month. Also fixed is the repayment of the taxable temporary difference that arose at the time of putting into operation in the amount of 20.83 rubles.
Let's return to the month of the transfer of workwear into operation and consider what postings will be generated at the close of the month. We will reflect the proceeds from the sale by providing a service worth 11,800 rubles. (including VAT=18%) (Fig. 17).
When posting the document, the proceeds from sales and the accrual of VAT will be reflected (Fig. 18).
In our example, there are expenses from the transfer of workwear into operation and revenue from the provision of a service. Let us find out how the formed permanent and temporary differences affect the calculation of income tax. To do this, start processing Closing the month».
Menu: Accounting, taxes, reporting - Closing the period - Closing the month (Fig. 19).
Let's analyze the postings generated by the routine operation " Income tax calculation» (Fig. 20)
From the value of accounting profit (8,980 rubles), a conditional income tax expense is calculated:
8,980 * 20% = 1,796 rubles.
Dt 99.02.1Kt 68.04.2 RUB 1,796
When transferring boots into operation (with a useful life of 2 years), the cost of boots was 500 rubles in tax accounting. In accounting, this cost will be repaid during the useful life (2 years), and therefore, at the time the boots are put into operation, a taxable temporary difference (TDT) in the amount of 500 rubles arises, from which the deferred tax liability is calculated at the end of the month.
Dt 68.04.2 Kt 77,500 rubles * 20% = 100 rubles.
Starting from the month following the month of commissioning, the cost of the boots will be paid off in accounting and the deferred tax liability that arose in the month of putting into operation will begin to be paid off. The resulting ITW will be repaid over the remaining useful life in equal installments:
Dt 77 Kt 68.04.2 500 rubles / 24 months * 20% = 4.17 rubles.
Since in the current month the organization issued overalls in excess of the norms, a permanent difference arose during the formation of the wiring Dt 91.02Kt 10.11.1. From the resulting constant difference, a permanent tax liability (PNO) is calculated in the amount of 20 rubles * 20% = 4 rubles.
Dt 99.02.3 Kt 68.04.2 4 rub.
Calculated income tax in the amount of 1,700 rubles. distributed by type of budget: federal and regional.
1 700 rub. / 20% * 2% = 170 rubles. to the Federal budget (posting No. 1)
1 700 rub. / 20% * 18% = 1,530 rubles. to the Regional budget (posting No. 2)
170 rub. + 1 530 rub. = 1,700 rubles.
Consider what postings will be generated next month. For convenience of calculation, we will again reflect the proceeds from sales in the amount of 11,800 rubles. (including VAT=18%).
When carrying out a routine operation " Income tax calculation» For July, the following postings will be generated (Fig. 22).
From accounting profit (9,979.15 rubles), a conditional income tax expense is calculated (1,995.83 rubles):
9,979.15 * 20% = 1,995.83 rubles.
Dt 99.02.1 Kt 68.04.2 RUB 1,995.83
In July, the deferred tax liability 77Kt 68.04.2 begins to be repaid in the amount of 4.17 rubles. Income tax is adjusted for this amount, which, taking into account the deferred tax liability, amounted to 2,000 rubles.
The calculated income tax in the amount of 2,000 rubles is distributed to the Federal budget (2%) and the Regional (18%).
2 000 rub. / 20% * 2% = 200 rubles. (wiring No. 1)
2 000 rub. / 20% * 18% = 1,800 rubles. (wiring #2)
Postings generated at the close of July will be generated over the next 23 months (until the boots are paid off), provided that there are no additional permanent and temporary differences.
Help-calculation of tax assets and liabilities
The report "Reference-calculation of tax assets and liabilities" is designed to analyze the amount of permanent and temporary differences in the valuation of assets and liabilities.The printed form of the report is an accounting document that approves the procedure for recognizing permanent and temporary differences in the valuation of assets and liabilities in the month in which the report is generated.
You can go to the help through the menu item: Accounting, taxes, reporting - Closing the period - Closing the month - Help-calculations.
The information in the report is divided into two blocks:
- the section on permanent differences on which permanent tax assets and liabilities are calculated;
- a section reflecting temporary differences from which deferred tax assets and liabilities are calculated (Fig. 24, 25).
Let's analyze the report data for June. In Figure 24, we see that in June a permanent difference of 20 rubles was recognized, which arose when writing off workwear in excess of the norms (gloves). After the closing of the month in column 7 of Figure 21, a permanent tax liability was calculated from the resulting constant difference in the amount of:
20 rub. *20% = 4 rubles.
Figure 25 reflects the amount of the recognized temporary difference in the amount of 500 rubles. from the handover of boots, on which the deferred tax liability is calculated:
500 rub. * 20% = 100 rubles.
Let's generate a statement-calculation of tax assets and liabilities for July (Fig. 26).
As can be seen from Fig. 26, in July the reference-calculation was formed only in the part “Deferred tax assets and liabilities” (in July, the deferred tax liability is repaid).
The second column of Fig. 26 (“Recognised earlier”) reflects the recognition of a temporary difference in the amount of 500 rubles that arose last month. The recognized taxable temporary difference is settled on a monthly basis in the amount of:
500 rubles /24 months=20.83 rubles
Settlement of deferred tax liability.
Overalls are personal protective equipment. Such clothes must be issued to those employees who are employed at work (paragraph 6 of part 2 and article 221 of the Labor Code of the Russian Federation.):
- with harmful and (or) dangerous working conditions;
- in special temperature conditions;
- associated with pollution.
Workwear may include the following property: special clothing, special footwear and safety devices (overalls, suits, jackets, trousers, dressing gowns, sheepskin coats, sheepskin coats, various shoes, mittens, glasses, helmets, gas masks, respirators, other types of special clothing).
It is necessary to issue overalls to employees according to the Rules, which are approved by order of the Ministry of Health and Social Development of Russia dated June 1, 2009 No. 290n. At the same time, standard industry standards establish professions for which overalls are mandatory, as well as the types of such clothing and the terms of use.
It also happens that employees are given clothes that are not designed to protect against any harmful factors. Only for the purpose of demonstrating belonging to a particular organization or maintaining corporate identity. Such clothes are considered uniform. It is issued to certain categories of employees - according to the list provided for by law or local documents of the employer. For such clothing, the rules for workwear do not apply, take it into account differently.
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Personal cards for the issuance of overalls must be filled out completely
The issuance of personal protective equipment to employees and the delivery by them of personal protective equipment are recorded in the personal record card for the issuance of PPE. Such a norm is spelled out in paragraph 13 of the order of the MHSD dated 01.06.2009 No. 290n “On approval of the Intersectoral rules for providing workers with special clothing, special footwear and other personal protective equipment”.
Financing the FSS for the cost of workwear: what documents will be required
The list of documents that must be submitted to Social Insurance along with an application for financing the purchase of special clothing, safety shoes and other personal protective equipment (PPE) for hazardous workers has been expanded.
Note: Source: Order of the Ministry of Labor of October 31, 2017 No. 764n
In addition to the list of purchased personal protective equipment and copies of certificates of conformity for them, the employer will also need to provide a copy of the conclusion of the Ministry of Industry and Trade that the overalls and other PPE were produced in the Russian Federation.
According to current from 01.01.2017 to the rules, expenses for the purchase of workwear, safety shoes and PPE of imported production are no longer financed by contributions "for injuries".
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In the tax accounting of workwear, you can use the same primary system as in the accounting
If in tax accounting you attributed workwear to material expenses, then its cost can be written off at a time on the day you put it into operation. The basis will be paragraph 1. At the same time, those primary documents and registers that you maintain for the purposes of accounting for workwear will be enough for you. For example, a receipt order in the form No. M-4, a requirement-invoice in the form No. M-11, a statement of the issuance of overalls to employees.
It is possible to write off overalls when calculating income tax, even if its issuance is not provided for by the Model Regulations. But in this case, it is necessary to conduct certification of jobs. And already on its basis, issue an order for the issuance of overalls, in which to establish the period of wear. On this account, there is a letter from the Ministry of Finance of Russia dated 12/11/2012 No. 03-03-06 / 1/645.
Note: If the period of use of overalls exceeds 12 months, and the cost is more than 40,000 rubles, then this asset is already depreciable property.
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Issuance of uniforms at higher rates
The organization can establish in the local act its own norms for issuing overalls to employees and, guided by these norms, write off the costs of its purchase. But such costs reduce taxable income, provided that their necessity is confirmed by the results of a special assessment of working conditions. This conclusion follows from the letter of the Ministry of Finance of Russia dated November 25, 2014 No. 03-03-06 / 1 / 59763.
So, to improve the working conditions of employees, you can deviate from industry rules. So, on your own initiative, you can:
- change overalls more often, because industry standards set only deadlines for its use;
- to replace the overalls with another type of it. If you are not sure whether the types of PPE have been correlated correctly, send a written request to the regional labor inspectorate. Explain why this is necessary. And after you get a positive response, give employees other overalls. If the replacement is not fundamental, for example, you give out a windbreaker instead of a jacket, then it is not necessary to coordinate it (letter of the Ministry of Finance of Russia dated April 5, 2006 No. 03-03-04 / 1/320);
- issue overalls to employees for whom it is not provided for by standard norms. To do this, you will have to conduct a special assessment of working conditions. If, according to its results, the working conditions are recognized as harmful, dangerous or associated with pollution, then the issuance of overalls will be justified. If the organization has a trade union, then it is necessary to coordinate with it the issuance of overalls that are not provided for by standard norms.
All this follows from part 2 of the Labor Code of the Russian Federation, paragraphs 6, 7 and 35 of the Rules, approved by order of the Ministry of Health and Social Development of Russia dated June 1, 2009 No. 290n.
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Where to fix the procedure for issuing workwear
This is fixed in local documents. For example, in a collective or labor agreement or. In this case, the following data must be approved:
- a list of positions associated with harmful and (or) dangerous working conditions (production factors that can lead to injury or injury to an employee), with pollution;
- norms for the issuance of overalls for each position;
- period of wearing, after which the employee must be issued a new set of overalls.
Note: Clause 6 of the Rules approved by order of the Ministry of Health and Social Development of Russia dated June 1, 2009 No. 290n, as well as part 4 and paragraph 9 of part 2 of article 41 of the Labor Code of the Russian Federation.
How to determine, for accounting purposes, the period for wearing overalls, if the issuance rate is set “before wear and tear”
The term of wearing overalls can be set to any, taking into account the mode of its operation. And if the standard norms provide for a maximum, then within its limits.
The “until wear” norm means that the personal protective equipment can be worn until it becomes unusable. And for a uniform write-off of PPE in accounting, it is necessary to establish a specific period of use. For example, based on the results of working conditions, as well as taking into account the conditions and characteristics of the work performed.
In this case, standard norms can establish a maximum wear period. For example, for goggles, the wearing period cannot be more than one year (Model norms approved by order of the Ministry of Health and Social Development of Russia dated June 22, 2009 No. 357n). Accordingly, the useful life of such points for accounting purposes cannot be more than a year.
Note: Clause 6 of the Rules approved by order of the Ministry of Health and Social Development of Russia dated June 1, 2009 No. 290n, clause 26 of the Methodological Recommendations approved by order of the Ministry of Finance of Russia dated December 26, 2002 No. 135n.
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Responsibility for violation of the rules for issuing overalls
Failure to provide employees with personal protective equipment will result in administrative liability.
Entrepreneurs, organizations and their leaders can be severely fined for such a violation. But only if personal protective equipment is assigned to the 2nd risk class in accordance with the technical regulations approved by the decision of the Commission of the Customs Union of December 9, 2011 No. 878. For example, it can be shoes from punctures and cuts, protective helmets, shields or welding goggles and etc.
The fines in this case will be:
- from 130,000 to 150,000 rubles. – for organizations;
- from 20,000 to 30,000 rubles. – for officials or entrepreneurs;
- from 100,000 to 200,000 rubles. – for organizations;
- from 30,000 to 40,000 rubles. - for officials or entrepreneurs.
In addition, for repeated violations, instead of a fine, more severe administrative penalties may be applied in the form of:
- suspension of activities for up to 90 days - for organizations and entrepreneurs;
- disqualification for a period of 1 to 3 years - for officials.
The labor inspectorate or the court can punish the head at her request. Inspectors can detect a violation or learn about it from an employee's complaint.
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Norms of issue, Norms of wear of overalls
Organizations can establish such standards both independently, based on a reasonable need for workwear, and on the basis of industry standards for the free issuance of workwear approved by the Ministry of Labor of the Russian Federation.
For example, such standards for organizations are defined by Appendix No. 7 of the Decree of the Ministry of Labor of the Russian Federation of December 29, 1997 No. 68 “On Approval of the Model Industry Standards for the Free Issue of Special Clothing, Special Footwear and Other Personal Protective Equipment to Employees”.
The norms for the free issue of overalls, determined by organizations independently, cannot be lower than the norms established by the Ministry of Labor of the Russian Federation.
Standards for the issuance of overalls in light industry
The Order of the Ministry of Labor No. 778n dated December 10, 2018 on the approval of standard norms for issuing workwear to employees of light industry organizations engaged in work with harmful and dangerous working conditions, as well as in work performed in special temperature conditions or related to pollution.
The order lists the professions and positions of light industry workers and the overalls, shoes and other PPE they are entitled to, indicating the norms for their issuance for the year (pieces, pairs, sets.)
In accounting the purchase of overalls and special equipment is reflected in account 10(as well as the inventory) at the actual cost (clause 5 PBU 5/01). At the same time, their actual cost will be the sum of all the actual costs for the purchase of workwear (special equipment) and bringing it to a state suitable for use.
The procedure for evaluating overalls and special equipment, as well as the reflection of operations for their posting in accounting are similar to other inventories. At the same time, the organization can open special sub-accounts for accounting for workwear and special equipment:
10-10 "Special equipment and special clothing in stock";
10-11 "Special equipment and special clothing in operation."
Issuance to production overalls and special equipment, accounted for as an MPZ, is issued by waybill requirements in the form No. M-11, approved by the Decree of the State Statistics Committee of the Russian Federation of October 30, 1997 No. 71a.
Commissioning work clothes or special equipment does not yet mean that all costs associated with their acquisition (receipt) are written off in accounting as expenses. Various payment options are available.
For workwear in this situation, its service life (operation) plays an important role. So, in accordance with paragraph 21 of the Guidelines for accounting for workwear, enterprises can write off the cost of workwear with a service life of up to one year immediately to the cost accounting (distribution costs):
- written off the cost of overalls with a service life of less than 12 months.
If such an option is not provided for by the accounting policy of the organization for accounting purposes (or overalls with a service life of more than one year are issued for production (operation), then its cost is repaid in a linear way based on the terms of its useful life provided for in the standard industry norms for the free issuance of special clothing, special footwear and other personal protective equipment, as well as in the Rules for providing employees with special clothing, special footwear and other personal protective equipment, approved by the Decree of the Ministry of Labor of the Russian Federation of December 18, 1998 No. 51 (clause 26 of the Methodological Guidelines for accounting for workwear).
The reflection in accounting of the repayment of the cost of special clothing is reflected in the debit of the accounts of accounting for production costs and the credit of account 10 (clause 27 of the Guidelines for accounting for workwear):
DEBIT 23, 25, 26, etc. CREDIT 10
- part of the cost of workwear with a service life of more than 12 months was written off (redeemed).
The cost of special equipment can be redeemed organization in one of the following ways (clause 24 of the Guidelines for the accounting of workwear):
- the method of writing off the cost in proportion to the volume of products (works, services) produced;
- in a linear way.
The use of one of the methods for a group of homogeneous objects of special equipment is carried out during the entire useful life of the objects included in this group, and must be recorded in the accounting policy of the organization for accounting purposes.
The amount of repayment of the cost of special equipment is determined by:
- with the method of writing off the cost in proportion to the volume of products (works, services) - based on the natural indicator of the volume of products (works, services) in the reporting period and the ratio of the actual cost of the object of special equipment to the estimated output of products (works, services) for the entire expected useful life specified object;
- with the linear method - based on the actual cost of the object of special equipment and the norms calculated on the basis of the useful life of this object.
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Budgetary organizations, Footwear for employees, Useful lives, Acquisition and accounting of workwear, special equipment, Cost and disposal
These methods are similar to the methods of depreciation of fixed assets and calculations for them are also made.
Disposal of special clothing and special equipment may be in cases of their sale, transfer free of charge (with the exception of a contract for gratuitous use), write-off in case of moral and physical deterioration, liquidation in case of accidents, natural disasters and other emergencies, transfer in the form of a contribution to the authorized capital of other organizations.
Most often, the disposal of overalls and special equipment occurs due to its complete wear or sale.
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Workwear wear rates
In the first case, it should be borne in mind that the write-off of special clothing and special equipment from accounting is carried out only when they are actually physically disposed of (clause 31 of the Methodological Guidelines for Accounting Workwear). In other words, regardless of whether the cost of overalls (special equipment) has been fully paid off or not, it is written off only if it is impossible to use it further due to physical unsuitability.
Write-off of overalls (special equipment) is carried out on the basis of an act on the write-off of overalls (special equipment). Due to the lack of a unified form of such an act, it must be developed by the organization itself, with the approval in the album of non-unified forms of documents in the appendix to the accounting policy for accounting purposes.
In the event that the entire cost of overalls (special equipment) has been paid off (written off to the expenses of the organization), no postings are made. Only a mark is put in the analytical accounting on the disposal of the object. If the cost of overalls is not fully repaid, then this operation is reflected in accounting as follows (clause 39 of the Guidelines for accounting for overalls):
DEBIT 94 / CREDIT 10
- the residual value of retired overalls (special equipment) was written off;
DEBIT 73 / CREDIT 94
– the residual value of overalls (special equipment) was recovered from the guilty person (employee of the enterprise);
or
DEBIT 91-2 / CREDIT 94
- written off losses from the disposal of overalls (special equipment), if the perpetrators are not identified.
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Reflection of disposal of workwear, When returned
Proper accounting of workwear is impossible without regular inventory, during which its presence and condition are established in the manner adopted for accounting for inventories.
The determination of unsuitability and the decision on the write-off of special equipment and overalls are carried out in the organization by a permanent inventory commission (or working inventory commissions can be created). The results of the decision taken by the commission are documented in an act on the write-off of fixed assets (form No. OS-4). The act is approved by the head of the organization.
On the basis of the issued acts for the write-off of fixed assets transferred to the accounting department of the organization, an inventory card (form No. OS-6), an inventory book (form No. OS-6b) makes a mark on the disposal of the object.
Premature physical wear of overalls may occur in the following cases:
- clothing has fallen into disrepair due to negligence employee for whom she is registered. The recovery of the amount of damage is carried out either by deducting funds from the employee's salary in the amount of his average monthly earnings (Article 241 of the Labor Code of the Russian Federation), or with the consent of the employer, the employee can transfer equivalent property to compensate for the damage caused (Article 241.248 of the Labor Code of the Russian Federation);
- premature physical wear and tear occurred not through the fault of the employee, but in connection with emergencies or arose as a result of normal production risk.
EXAMPLE 1Due to the fault of the worker, the work suit became unusable. The service life of the working suit is 36 months. Disposal of overalls in connection with premature physical wear and tear is formalized by an act for write-off in the form No. OS-4.
The initial cost of a work suit is 8,000 rubles, the amount of depreciation charged is 700 rubles. The organization recovers from the guilty employee the amount of damage in the amount of his average monthly earnings. The average monthly salary of an employee is 5000 rubles.
The following entries are made in accounting:
D 01 sub-account "Disposal of overalls" - K 01 - 8000 rubles. - reflects the initial cost of the work suit;
D 02 - K 01 subaccount "Disposal of workwear" - 700 rubles. - written off accrued depreciation;
D 94 - K 01 subaccount "Disposal of workwear" - 7300 rubles. - reflects the residual value of the work suit;
D 73 - K 94 - 5000 rubles. - reflects the write-off of the amount of damage at the expense of the guilty person;
D 91-2 - K 94 - 2300 rubles. - reflects the difference between the amount of actual damage and the amount to be recovered from the guilty employee.
Write-off of workwear, accounted for in the composition of materials, is drawn up by an act for write-off (forms No. M-4, M-8).
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EXAMPLE 2As a result of an emergency, a jacket worth 3,000 rubles, which was listed as an employee, fell into disrepair
The following entry is made in accounting:
D 99 - K 10 - 3000 rubles. - the cost of the jacket was written off as an emergency expense.
For the purposes of tax accounting, when calculating income tax, losses from natural disasters, fires, accidents and other emergencies, including costs associated with the prevention or elimination of the consequences of natural disasters or emergencies, are equated to non-operating expenses (subclause 6, clause 2, art. 265 of the Tax Code of the Russian Federation).
If the object of special clothing is written off as a result of its sale, the proceeds from the sale are accepted for accounting in the amount specified by the parties in the contract of sale. When selling workwear that was in use, its residual value is written off.
In case of gratuitous transfer of overalls, an entry is made in accounting:
D91-2 - K10 (01) - overalls donated free of charge
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How to deal with workwear that has been returned
Since the ownership of the workwear remains with the employer, the employee must return it:
- upon dismissal;
- when transferring to another job for which the use of overalls issued to him is not provided;
- at the end of the period of wearing overalls in exchange for the newly issued one.
Note: Clause 64 of the Guidelines approved by Order of the Ministry of Finance of Russia dated December 26, 2002 No. 135n.
If the employee does not return the workwear, its cost can be deducted from his salary. The same can be done in the event that an employee, through his own fault, spoils or loses overalls.
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You can independently set the norms for the issuance of free overalls
The Ministry of Health and Social Development of Russia has updated the limits for issuing special clothing, footwear and other personal protective equipment (PPE) for workers who work in hazardous conditions. In addition, companies were allowed to adopt their own standards for providing employees with the necessary protective equipment.
Note: Order of the Ministry of Labor and Social Protection of the Russian Federation of December 9, 2014 No. 997n
WHICH REGULATIONS TO USE
New norms for the issuance of overalls, safety shoes and other PPE to workers of cross-cutting professions (cross-cutting are professions that are common to several (all) sectors of the economy. The list of such professions is contained in a single tariff-qualification guide approved by a joint resolution of the USSR State Committee for Labor and the Secretariat of the All-Union Central Council of Trade Unions of January 31. 85 No. 31 / 3-30) and positions in all sectors of the economy will need to be used instead of the previous limits, which were approved by the Decree of the Ministry of Labor of Russia dated December 30, 1997 No. 69 (hereinafter referred to as Resolution No. 69) (as the editors of the "DK" in the Ministry of Health and Social Development of Russia reported, an order is now being prepared to cancel this document).
Note: in parallel with the new norms for the issuance of PPE, industry limits will also continue to operate (Industry standard norms are approved, in particular, by orders of the Ministry of Health and Social Development of Russia dated July 16, 2007 No. 477 (for a comment, see "DK" No. 22, 2007), dated August 12, 2008 No. 416n, dated November 26, 2007 No. 722, dated December 25, 2006 No. 873). What document should be followed? The answer is this: for cross-cutting professions and positions, the norms from the commented document are applied, unless these professions and positions are specifically indicated in industry regulations. This is stated in the commented order, as well as in the annex to the Decree of the Ministry of Labor of Russia dated December 18, 1998 No. 51 (“On approval of the rules for providing workers with special clothing, special footwear and other personal protective equipment”).
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DISPUTES WITH INSPECTORS WILL BE LESS
In Order No. 997n, the provision is finally fixed that the employer can - taking into account the opinion of the trade union - approve its norms for issuing work clothes and provide employees with additional uniforms and personal protective equipment. This means that it will be possible to take into account the costs of purchasing overalls and other PPE in expenses for income tax, even in excess of the standards prescribed in the published order. But only if your organization has adopted its own standards for these means of special protection.
Most likely, now companies will no longer have the problems that previously arose when writing off the amounts spent on the purchase of workwear and other PPE. The local tax authorities allowed to take into account the costs only according to the approved norms for issuing special protection. Even despite the fact that the Ministry of Finance of Russia held a directly opposite point of view and did not object to accounting for excess workwear (see letters of the Ministry of Finance of Russia dated 04.04.07 No. 03-03-06/1/214, dated 04.23.07 No. 03-04- 06-01/128).
Often, the issues of recognition of such expenses could be resolved only in court. As a rule, the judges rejected the arguments of the inspectors that the costs of purchasing overalls must be confirmed by standard industry standards, as well as the rules for providing workers with overalls (see, for example, resolutions of the FAS Far East of February 13, 2008 No. Ф03-А59 / 07-2 / 5933, Moscow dated 01.06.07 No. KA-A40 / 4643-07 districts). And the judges of the Urals District in their decision No. Ф09-4020/07-С3 dated May 29, 2007 noted that the tax legislation does not connect the ability to take into account the costs of workwear with any norms.
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MAIN CHANGES
If your company practices the issuance of overalls and PPE to employees, then it makes sense to carefully study the commented document so as not to miss changes in specific professions and positions.
Firstly, some professions and positions (and, accordingly, the norms for issuing free PPE) were fixed, which were not in Resolution No. 69. Thus, if the position or profession is not listed in the industry standards, but is mentioned in Order No. 997n, then you can now use the limits for issuing free work clothes contained in it.
Secondly, the commented document does not indicate the norms for providing PPE for employees of certain professions and positions that were previously contained in Decree No. 69 (see the reference “Which positions are excluded from the list”). Therefore, such workers need to establish the norms for issuing free uniforms in the order for the organization.
Thirdly, additional overalls are provided for representatives of certain professions. You can easily see in the published document all the changes regarding the quantity and quality of overalls and PPE. If in your organization the norms for issuing workwear and PPE are less than the newly established ones, then they need to be reviewed.
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WHAT POSITIONS ARE EXCLUDED FROM THE LIST
Order No. 997n does not contain standards for the issuance of free overalls for the following professions and positions, which previously appeared in Resolution No. 69:
- worker;
- territory cleaner;
- lining worker (mason);
- painter;
- preparator;
- operator of the chlorination plant;
- sharpener;
- presser;
- Worker for washing and repairing overalls.
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Is it possible to immediately write off overalls from the balance sheet when an employee is dismissed, if the wear period has not yet expired?
The fact is that the disposal of workwear before the end of the wear period is possible only because of its unsuitability, damage or theft. At the same time, it is not the accountant who determines the unsuitability of personal protective equipment and decides whether to write it off, but a special inventory commission.
An exception to these rules is only for overalls with short wearing periods, not more than 12 months. Its cost is allowed to be written off at a time to the cost accounting accounts. This is stated in paragraph 21 of the manual, approved by order of the Ministry of Finance of Russia dated December 26, 2002 No. 135n.
Therefore, if the employee returned the workwear before the expiration date, then it is supposed to be dry-cleaned and then given to others.
As far as special footwear is concerned, it can be written off. Because you can't take your shoes to the dry cleaners. And the transfer of used shoes to another employee is a violation of elementary hygiene rules.
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