Providing employees with normal working conditions. Working conditions in the workplace

The employer is obliged to provide normal conditions for the employees to fulfill the production standards. These conditions include, in particular:

good condition of premises, structures, machines, technological equipment and equipment;

timely provision of technical and other documentation necessary for work;

proper quality of materials, tools, other means and items necessary for the performance of work, their timely provision to the employee;

working conditions that meet the requirements of labor protection and production safety.

Commentary on Art. 163 Labor Code of the Russian Federation

The working conditions specified in this article are considered normal for all employees, regardless of what kind of work they perform and what kind of labor standards established for this employee(and not just production standards) were not met by him.

Second commentary on Article 163 of the Labor Code

1. The content of this article is kept in the previous version. among the rights of the employer includes the right to demand from employees the performance by them job duties, bring them to disciplinary responsibility for violation labor discipline. The employer can exercise these rights only if they are provided with normal working conditions that allow the employee to fulfill labor standards during the established working hours.

2. Failure by the employer to ensure the good condition of premises, structures, machines, technological equipment and equipment, untimely provision of technical and other documentation necessary for work, as well as inadequate quality of materials, tools, other means and items necessary for the performance of work, or their untimely provision the employee may be the reasons for the employee's failure to comply with labor standards and even downtime. In these cases, he has the right to the appropriate guarantees provided for in Art. 155 - 157 of the Labor Code of the Russian Federation (see comments to these articles).

3. The employer is also obliged to ensure working conditions that meet the requirements of labor protection and safety. , establish the right of the employee to refuse to perform work in the event of a danger to his life and health due to violation of labor protection requirements, failure to provide him with personal and collective protective equipment in accordance with labor protection requirements at the expense of the employer. Failure by the employer to comply with these requirements may also be the reason for the employee's failure to comply with labor standards, entailing appropriate guarantees for him (see comments to Articles 155 - 157 of the Labor Code of the Russian Federation).

Employers are required to provide safety and working conditions that comply with state regulatory requirements for labor protection.

Working conditions here are understood as a set of factors of the working environment and the labor process that affect the working capacity and health of an employee.

Article 163 of the Labor Code of the Russian Federation refers to normal working conditions:

Good condition of premises, structures, machines, technological equipment and equipment;

Timely provision of technical and other documentation necessary for work;

Proper quality of materials, tools, other means and items necessary for the performance of work, their timely provision to the employee;

Working conditions that meet the requirements of labor protection and production safety.

To create such conditions, organizations bear the costs associated with:

Arrangement and maintenance of washbasins, showers;

Providing employees special clothing, special nutrition;

Equipment and maintenance in proper condition of rest rooms, etc.

These expenses for the purpose of taxation of profits relate to other expenses associated with the production and (or) sale of products (works, services), and may reduce taxable profits if three conditions are met.

First, the costs must be reasonable. At the same time, under reasonable expenses understood as economically justified costs, the assessment of which is expressed in monetary terms.

Secondly, they must be documented by any documents that are drawn up in accordance with the law. Russian Federation, including documents that indirectly confirm the expenses incurred. The main thing is that on the basis of the documents it is possible to make an unambiguous conclusion that the expenses actually took place (Resolutions of the Federal Antimonopoly Service of the North Caucasus District of 04.06.2008 N F08-2581 / 2008, the Federal Antimonopoly Service of the Volga District of 05.29.2008 in case N A65-27141 / 2007).

Thirdly, expenses are made for the implementation of activities aimed at generating income. At the same time, the taxpayer's expenses should be correlated with the nature of his activity, and not with the receipt of profit (Letter of the Ministry of Finance of Russia dated July 17, 2008 N 03-03-06 / 1/414).

Labor are expenses for ordinary activities and are reflected in the debit of cost accounting accounts. Assets acquired to ensure normal working conditions, depending on the adopted accounting policy, can be accounted either as fixed assets (on account 01 "Fixed assets"), or as part of inventories (on account 10 "Materials").

Accounting for the cost of equipping a rest room and a catering point

The provision of sanitary and preventive care for employees is the responsibility of the employer.

For this purpose, in accordance with established standards, organizations are equipped with sanitary facilities, rooms for eating, rooms for rest in work time and rooms specially designed for psychological relief.

The requirement to create rooms for meals also follows from building codes and regulations. So, paragraph 2.49 of SNiP 2.09.04-87 * "Administrative and domestic buildings"provides that enterprises should have canteens or canteens, and if the number of shifts is less than 30 people, a dining room can be equipped instead of a canteen.

To equip these rooms, organizations purchase refrigerators, kettles, microwave ovens, freezers, electric stoves, vacuum cleaners, tables, heaters, TVs, coasters, table lamps, mirrors, etc. (example 1).

Example 1. In accordance with the collective agreement and the order of the manager, in order to equip a room for lunch and rest, Mercury LLC purchased a TV set worth 28,500 rubles, including VAT - 4,347 rubles, a microwave oven worth 7,800 rubles, including VAT - 1190 rubles.

Settlements for the TV and microwave oven are made in a non-cash form. According to accounting policy LLC "Mercury" for accounting purposes, assets that meet the criteria of fixed assets, but with a value of not more than 20,000 rubles. per unit are reflected in the composition of inventories.

The purchased TV satisfies the conditions of clause 4 of RAS 6/01 and is therefore accounted for as part of property, plant and equipment at historical cost. The microwave oven is taken into account as part of the inventory at the actual cost.

The amount of VAT presented by the supplier, the organization has the right to deduct after the registration of the TV and microwave oven in the presence of the invoice of the supplier.

The following accounting entries were made in accounting for the accounting of assets acquired for arranging a room for lunch and rest:

RUB 24,153 (28 500 - 4347)

reflects the cost of purchasing a TV based on the shipping documents of the supplier;

Set of c. 60 "Settlements with suppliers and contractors"

reflected the amount of VAT on the purchased TV;

a TV set is accepted for accounting as an item of fixed assets;

Set of c. 51 "Settlement accounts"

settlements have been made with the supplier of the TV;

Dr. c. 10 "Materials"

Set of c. 60 "Settlements with suppliers and contractors"

6610 rub. (7800 - 1190)

reflected the purchase of a microwave oven;

Dr. c. 19 "Value Added Tax on Acquired Values"

Set of c. 60 "Settlements with suppliers and contractors"

reflects the amount of VAT on the purchased microwave oven;

Dr. c. 68 "Calculations for taxes and fees"

Set of c. 19 "Value Added Tax on Acquired Values"

the submitted amount of VAT is accepted for deduction;

Set of c. 10 "Materials"

the cost of a microwave oven was written off as general expenses;

reflects the cost of a microwave oven.

In the situation under consideration, the need to arrange a room for lunch and rest is provided for by the collective agreement. The expenses of the organization for its equipment (including the purchase of a TV set and a microwave oven) are reasonable and related to the provision of sanitary services for employees, i.e. have a manufacturing focus.

The cost of the purchased microwave oven does not exceed 20,000 rubles. Consequently, the organization has the right to take into account at a time its cost as part of other expenses associated with production and sale (Resolutions of the Federal Antimonopoly Service of the North-Western District of November 13, 2006 in case N A56-51313 / 2004, Federal Antimonopoly Service of the West Siberian District of April 2, 2007 N F04- 1822/2007(32980-A27-40) in case No. A27-11993/2006-2).

The purchased TV in tax accounting is recognized as a fixed asset, since its initial cost is more than 20,000 rubles. Depreciation on the TV will begin on the 1st day of the month following the month in which it is put into operation.

Accounting for the cost of equipping a smoking room

Under the Tobacco Control Act, smoking is prohibited in workplaces, except for smoking in designated areas that must be provided by employers.

The requirement for the availability of special smoking areas follows from the norms of the current legislation, therefore, for the purpose of taxing profits, the costs of equipping and maintaining such rooms can be taken into account by taxpayers as part of expenses that reduce taxable profits in full (example 2).

Example 2. In accordance with the order of the head for the equipment of the smoking room, the organization purchased a set of furniture worth 120,500 rubles. (including VAT - 18,381 rubles), metal ashtrays (5 pieces at a price of 1,800 rubles) worth 9,000 rubles. (including VAT - 1373 rubles). Payments for a set of furniture and ashtrays were made in a non-cash form.

According to the accounting policy for accounting purposes, assets that meet the criteria for fixed assets, but with a value of not more than 20,000 rubles. per unit are reflected in the composition of inventories. The purchased set of furniture is accounted for as part of property, plant and equipment at historical cost. Since the cost of ashtrays does not exceed 20,000 rubles, the indicated material assets are accounted for on account 10 "Materials". In accounting, entries for accounting for assets acquired for arranging a smoking room are made by analogy with example 1.

For tax purposes, the cost of ashtrays is taken into account at a time as part of other expenses associated with production and sale. The acquired set of furniture in tax accounting is recognized as a fixed asset, since its initial cost is more than 20,000 rubles.

Accounting for the purchase of drinking water

Many employers seek to create comfortable working conditions for their employees, in particular, by purchasing coolers and drinking water. Is it possible to take into account the costs associated with the acquisition of these tangible assets for income tax purposes? There are currently two positions on this issue.

Position 1. Expenses are taken into account if there is a conclusion that tap water is unsuitable for drinking. In the Letter of the Ministry of Finance of Russia dated 02.12.2005 N 03-03-04 / 1/408, it was explained that the costs of purchasing a cooler and clean drinking water for employees can be taken into account for income tax purposes if, according to the conclusion of the sanitary and epidemiological service, the water in the water supply is unsuitable for drinking. A similar opinion is expressed in Letter No. 19-12/007411 of the Federal Tax Service of Russia for Moscow dated January 30, 2009; N A13-441/2005-21 and others).

Position 2. Expenses for the purchase of drinking water are taken into account without a conclusion on the unfitness for drinking of tap water (Resolution of the Federal Antimonopoly Service of the Moscow District of 04/08/2009 N KA-A40 / 231-09-2 in case N A40-28783 / 08-107-86, FAS of the Moscow District of 27.01.2009 N KA-A40 / 13199-08 in the case of N A40-24969 / 08-115-63, FAS of the East Siberian District of 04.23.2009 N A33-8434 / 07-F02-1511 / 09 in the case N A33-8434/07 and others).

In our opinion, in this case, the purchased drinking water is necessary to ensure normal operation not only in production workshops, but also in the office. Therefore, all expenses for the purchase of water can be taken into account for the purposes of taxation of profits (example 3).

Example 3. According to the order of the head, in order to ensure the domestic needs of employees related to the performance of their labor duties, the organization purchased a self-cleaning water cooler worth 11,700 rubles, including VAT - 1,785 rubles, as well as drinking water that meets sanitary standards , 10 bottles at a price of 150 rubles. in the amount of 1500 rubles, including VAT - 230 rubles. The bottle belongs to the manufacturer of water and, according to the contract, is subject to mandatory return. Its collateral value is 200 rubles.

According to the accounting policy for accounting purposes, assets that meet the criteria for fixed assets, but with a value of not more than 20,000 rubles. per unit are reflected in accounting as part of inventories.

In order to avoid unreasonable overstatement of settlements with suppliers and contractors for delivered bottles, account 76 "Settlements with various debtors and creditors" is used. Since the cost of a cooler and drinking water does not exceed 20,000 rubles, the indicated material assets are taken into account on account 10 "Materials".

The accounting records for the cooler and drinking water are as follows:

Dr. c. 10 "Materials"

Set of c. 60 "Settlements with suppliers and contractors"

9915 rub. (11 700 - 1785)

reflected the purchase of a water cooler;

Dr. c. 19 "Value Added Tax on Acquired Values"

Set of c. 60 "Settlements with suppliers and contractors"

reflects the amount of VAT on the purchased cooler;

Dr. c. 68 "Calculations for taxes and fees"

Set of c. 19 "Value Added Tax on Acquired Values"

the submitted amount of VAT is accepted for deduction;

Dr. c. 26 "General expenses"

Set of c. 10 "Materials"

the cost of the water cooler is written off as general expenses;

Dr. c. 012 "Low value assets"

reflects the cost of a water cooler;

Dr. c. 60 "Settlements with suppliers and contractors"

Set of c. 51 "Settlement accounts"

settlements with the supplier of the cooler;

Dr. c. 10-1 "Raw materials"

Set of c. 60 "Settlements with suppliers and contractors"

1270 rub. [(150 - 23) x 10]

reflected the purchase of drinking water;

Dr. c. 19 "Value Added Tax on Acquired Values"

Set of c. 60 "Settlements with suppliers and contractors"

230 rub. (23 x 10 pcs)

reflects the amount of VAT presented by the supplier;

Dr. c. 68 "Calculations for taxes and fees"

Set of c. 19 "Value Added Tax on Acquired Values"

the amount of VAT accepted for deduction;

Dr. c. 10-4 "Containers and packaging materials"

2000 rub. (200 x 10 pcs)

reflects the receipt of reusable containers to be returned;

Set of c. 51 "Settlement accounts"

the deposit for the container has been transferred;

Dr. c. 26 "General expenses"

Set of c. 10-1 "Raw materials"

the cost of drinking water is included in general business expenses;

Dr. c. 60 "Settlements with suppliers and contractors"

Set of c. 51 "Settlement accounts"

settlements were made with the water supplier;

Dr. c. 76 "Settlements with different debtors and creditors"

Set of c. 10-4 "Containers and packaging materials"

reflected the return of the bottles;

Dr. c. 51 "Settlement accounts"

Set of c. 76 "Settlements with different debtors and creditors"

reflected the receipt on the account of the collateral value of the container.

Suppose that an organization does not have the right to recognize for tax purposes the costs of purchasing drinking water, since it does not have a conclusion from the sanitary and epidemiological service on the unsuitability for drinking tap water. In this case, a permanent difference in the amount of 13,200 rubles arises in accounting. (11 700 + 1500), from which it is necessary to calculate a permanent tax liability in the amount of 2640 rubles. (13,200 x 20%). The accounting reflects a permanent tax liability:

If the organization considers that the provisions of paragraphs. 7 p. 1 art. 264 of the Tax Code of the Russian Federation allow you to recognize the costs of purchasing a cooler and water, then they are simultaneously included in other expenses related to production and sales, since the cost of material assets does not exceed 20,000 rubles.

Accounting for the purchase of air conditioners

The specific conditions in which employees must work are established by intersectoral and sectoral rules on labor protection, state standards, as well as sanitary standards, in particular:

SNiP 2.09.04-87* "Administrative and amenity buildings", which contains General requirements to ventilation and air conditioning in administrative premises for various purposes;

SanPiN 2.2.2 / 2.4.1340-03 " Hygiene requirements to personal electronic computers and organization of work", in accordance with which the premises where they are and work personal computers, it is necessary to ventilate every hour;

SanPiN 2.2.2.1332-03 "Hygienic requirements for the organization of work on copiers", according to which the premises of copiers must be equipped with heating, ventilation and air conditioning systems;

SanPiN 2.2.4.548-96 "Hygienic requirements for the microclimate of industrial premises", which states that in summer the air temperature in the room should not exceed 25 ° C with a relative humidity of 40 - 60%. These rules apply to microclimate indicators at workplaces of all types of industrial premises and are mandatory for all enterprises and organizations.

To fulfill the requirements of these documents and create comfortable conditions in the offices, organizations purchase air conditioners. The costs of their purchase can be taken into account provided that the installation of air conditioners is provided for by special standards (Letter of the Russian Federal Tax Service for Moscow dated May 16, 2003 N 26-12 / 26601).

Air conditioners are located and used by the taxpayer in the administrative premises belonging to him, facilitate the labor process and create normal working conditions. Therefore, the cost of purchasing an air conditioner can reduce profits for tax purposes (Resolutions of the Federal Antimonopoly Service of the Volga District dated August 21, 2007 in case N A57-10229 / 06-33, dated July 26, 2006 in case N A55-32558 / 2005) (example 4).

Example 4. In accordance with the order of the head, in order to comply with sanitary standards for organizing work on copiers in March 2010, Mercury LLC purchased an air conditioner (split system) worth 42,355 rubles, including VAT - 6461 rubles . The installation was carried out by a contractor. Price installation work amounted to 6500 rubles, including VAT - 992 rubles. The air conditioner was accepted for accounting in April 2010.

According to the accounting policy of Mercury LLC, for accounting purposes, assets that meet the criteria for fixed assets, but with a value of not more than 20,000 rubles. per unit are reflected in accounting as part of inventories.

The purchased air conditioner is accounted for in property, plant and equipment at cost.

The following accounting entries have been made:

Dr. c. 07 "Equipment for installation"

Set of c. 60 "Settlements with suppliers and contractors"

RUB 35,894 (42 355 - 6461)

reflected the purchase of an air conditioner;

Dr. c. 19 "Value Added Tax on Acquired Values"

Set of c. 60 "Settlements with suppliers and contractors"

reflected the amount of VAT on the purchased air conditioner;

Set of c. 07 "Equipment for installation"

the air conditioner was handed over for installation;

Dr. c. 08 "Investments in non-current assets"

Set of c. 60 "Settlements with suppliers and contractors"

reflected the cost of installing the air conditioner;

Dr. c. 19 "Value Added Tax on Acquired Values"

Set of c. 60 "Settlements with suppliers and contractors"

reflected the amount of VAT on the installation of air conditioning;

Dr. c. 01 "Fixed assets"

Set of c. 08-4 "Acquisition of fixed assets"

RUB 41,402 (35 894 + 5508)

the air conditioner is accepted for accounting as an object of fixed assets;

Dr. c. 68 "Calculations for taxes and fees"

Set of c. 19 "Value Added Tax on Acquired Values"

7453 rub. (6461 + 992)

the submitted amount of VAT is accepted for deduction;

Dr. c. 60 "Settlements with suppliers and contractors"

Set of c. 51 "Settlement accounts"

settlements were made with the supplier of the air conditioner;

Dr. c. 60 "Settlements with suppliers and contractors"

Set of c. 51 "Settlement accounts"

settlements were made with the contractor that installed the air conditioner.

Accounting for the purchase and maintenance of interior items

In order to create a favorable image, organizations acquire indoor plants, aquariums, paintings, panels, outdoor fountains, interior items, which are accounted for in accounting, depending on the cost estimate, either as part of fixed assets or as part of inventories. tax code RF does not contain explanations on how to account for these objects.

The Letter of the Ministry of Finance of Russia dated May 25, 2007 N 03-03-06 / 1/311 stated that the cost of acquiring interior items cannot be taken into account in expenses, since they do not meet the criteria established by paragraph 1 of Art. 252 of the Tax Code of the Russian Federation.

At the same time, arbitration practice has recognized as legitimate the attribution of the costs of acquiring indoor plants, aquariums, blinds and other interior items to expenses, since these costs are related to the costs of ensuring normal working conditions (Resolutions of the Federal Antimonopoly Service of the Moscow District dated January 21, 2009 N KA-A40 / 12910-08 in case N A40-35465 / 08-139-123, FAS of the West Siberian District of 04.02.2008 N F04-2260 / 2008 (3201-A45-40) in case N A45-10220 / 07-49 / 89, Federal Antimonopoly Service of the Volga District of August 28, 2008 in case N A55-18124 / 07, etc.) (example 5).

Example 5. An organization purchased a corner fountain for an office worth 17,600 rubles. (including VAT - 2685 rubles) and a picture for 50,000 rubles. at an individual.

The following accounting entries have been made:

Dr. c. 08-4 "Acquisition of fixed assets"

Set of c. 76 "Settlements with different debtors and creditors"

reflects the cost of acquiring a painting from an individual;

Dr. c. 01 "Fixed assets"

Set of c. 08-4 "Acquisition of fixed assets"

the picture is accepted for accounting as an object of fixed assets;

Dr. c. 76 "Settlements with different debtors and creditors"

Set of c. 50 Cashier

issued cash from the cash desk to an individual;

Dr. c. 10 "Materials"

Set of c. 60 "Settlements with suppliers and contractors"

RUB 14,915 (17 600 - 2685)

reflected the acquisition of the fountain;

Dr. c. 19 "Value Added Tax on Acquired Values"

Set of c. 60 "Settlements with suppliers and contractors"

reflected the amount of VAT;

Dr. c. 68 "Calculations for taxes and fees"

Set of c. 19 "Value Added Tax on Acquired Values"

the submitted amount of VAT is accepted for deduction;

Dr. c. 26 "General expenses"

Set of c. 10 "Materials"

the cost of the fountain is written off as general expenses;

Dr. c. 012 "Low value assets"

reflects the cost of the fountain.

Suppose an organization does not have the right to recognize for tax purposes the costs of acquiring interior items. In this case, there is a permanent difference in the amount of 17,600 rubles, from which it is necessary to calculate a permanent tax liability in the amount of 3,520 rubles. (17,600 x 20%). The following entries were made in the account:

Dr. c. 99 "Profit and Loss", subch. "Permanent tax liability",

Set of c. 68 "Calculations on taxes and fees", subsch. "Calculations on income tax",

If the organization takes a different position and considers that the provisions of paragraphs. 7 p. 1 art. 264 of the Tax Code of the Russian Federation allow the recognition of expenses for the purchase of interior items, in this case these expenses are included at a time in other expenses related to production and sale, since the cost of the fountain does not exceed 20,000 rubles.

When purchasing a painting from an individual, the organization is not a tax agent and is not obliged to calculate, withhold and transfer personal income tax, since individuals when selling property (property rights) owned by them, they independently calculate and pay personal income tax to the budget (Letters of the Ministry of Finance of Russia dated 10.20.2009 N 03-04-08-01 / 71, dated 13.03.2009 N 03-04-06 -01/61).

Labor legislation establishes the right of each employee to working conditions at the workplace that would comply with labor protection standards and the requirements defined by the collective agreement in force in the organization. Consider what these conditions are and what rules regulate them.

Working conditions

Working conditions (let's call them below UT) in accordance with Part 2 of Art. 209 of the Labor Code of the Russian Federation are the sum of the factors of the working environment and the labor process that affect the performance and health of an employee.

The employer is obliged to create safe and legally justified UTs for his employees at each workplace, as well as provide reliable and complete information about them (Articles 22 and 212 of the Labor Code of the Russian Federation).

Depending on the degree of harmfulness / danger, UT are divided into four classes (Article 14 of Law N 426-FZ):

1. optimal;
2. allowable;
3. harmful;
4. dangerous.

Safe and Acceptable UT

UT of the first class are considered optimal and safe for the worker; there are no harmful/dangerous factors that adversely affect health at his workplace.

UT of the second class - permissible, that is, harmful factors are present, but affect the employee within the established norm. An employee with such UT is restored by the beginning of the next working day.

Harmful and dangerous UT

The third class includes harmful UT - when the level of exposure harmful factors higher than allowed.

Within the third class, four subclasses are distinguished (depending on the increasing level of exposure):

• harmful UT of the first degree: the employee does not have time to recover;
• harmful UT of the second degree: when working in such conditions for more than fifteen years, occupational diseases of mild severity may appear without loss of ability to work;
• harmful UT of the third degree: when working in such conditions, the acquisition of an occupational disease of mild / moderate severity with loss of professional ability to work is likely;
• harmful UT of the fourth degree: they can lead to severe forms of occupational diseases with a loss of the general working capacity of the employee.

The fourth class, the highest, is dangerous UT. Working in them threatens the life of the employee and carries a high risk of acute occupational diseases.

The establishment of a class (subclass) of UT, in addition to labor protection measures, affects the size additional fare insurance premiums paid by the employer to the Pension Fund of the Russian Federation: than better conditions labor, the lower the deductions.

UT condition in the employment contract with the employee

SOUT, which replaced the certification of workplaces since 2014, should be carried out in stages by December 31, 2018 in all organizations and at all workplaces, with the exception of home-based and remote ones.

It is then held at least every five years; in some cases, an unscheduled SOUT is also possible (Article 17 of Law N 426-FZ).

UT at the workplace in accordance with Art. 57 of the Labor Code of the Russian Federation, as well as guarantees and compensations for work with harmful / dangerous UT, together with their characteristics, are required to be included in the employment contract.

This rule does not provide for any delay until the SOUT is carried out.

If at the time of conclusion employment contract this information is not available, then the missing information is entered later directly into the text of the employment contract or is added as an integral application.

15.11.2014 Good evening Andrey. IN Article 163 of the Labor Code of the Russian Federation It is said: The employer is obliged to provide normal conditions for the employees to fulfill the production standards.

These conditions include, in particular:

14.11.2014 in accordance with Article 157 of the Labor Code, payment for downtime due to the fault of the employer is paid in the amount of 2/3 of the average wages. When registering a downtime, you can refer to Article 163 of the Labor Code of the Russian Federation.

The employer is obliged to provide normal conditions for the employees to fulfill the production standards. These conditions include, in particular: good condition

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Article 163 of the Labor Code of the Russian Federation

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Technological documentation is the basis for the development and implementation of technological processes. It includes operational and route maps, technological process maps, technical standardization maps, etc.

Technological and other documentation must contain complete and reliable information necessary for the performance of work (content of processes, operations and procedures), comply with

Labor Code of the Russian Federation

• good condition of premises, structures, machines, technological equipment and equipment;
• timely provision of technical and other documentation necessary for work;
• proper quality of materials, tools, other means and items necessary for the performance of work, their timely provision to the employee;
• working conditions that meet the requirements of labor protection and production safety.

Article 163 of the Labor Code of the Russian Federation establishes the obligation of the employer to ensure normal working conditions to meet production standards.

In accordance with Article 163 of the Labor Code of the Russian Federation, the employer is obliged to ensure the good condition of the premises, structures, machines, technological equipment and equipment; documentation necessary for work; proper quality of materials and tools necessary for work; working conditions that meet the requirements of labor protection and production safety.

Achieving a high level of output (provision of services) by individual workers through the use of new methods of labor on their initiative and the improvement of jobs is not a basis for revising previously established labor standards. Article 161 For homogeneous work, standard (intersectoral, sectoral, professional and other) labor standards can be developed and established.

Article 163 Labor Code

For homogeneous work, standard (intersectoral, sectoral, professional and other) labor standards can be developed and established. Model labor standards are developed and approved in the manner established by the Government of the Russian Federation. Local regulations, providing for the introduction, replacement and revision of labor standards, are adopted by the employer, taking into account the opinion of the representative body of workers.

\ Have you created normal working conditions for your employees?

Have you created normal working conditions for your employees?

A.S. Veles
Journal "Personnel department of a budgetary institution"

A person spends most of his time at work and, of course, everyone wants his working conditions to be comfortable or, at least, not create inconvenience in the implementation labor function. Many employers, including many budget organizations, meet the needs of employees and, by virtue of their capabilities, try to create decent working conditions for them. Unfortunately, not all state employees can afford it. However, the obligation to provide normal and safe working conditions is provided for everyone without exception.
What working conditions are considered normal, what the employer should do to ensure them, how to create a normal microclimate in the workplace, you will learn from our article.

What working conditions are considered normal?

According to Art. 209 of the Labor Code of the Russian Federation, working conditions are a combination of factors in the working environment and the labor process that affect the performance and health of an employee. There is no clear definition of what normal working conditions are. Article 163 of the Labor Code of the Russian Federation refers to these conditions the situation in which there is:
- good condition of premises, structures, machines, technological equipment and equipment. This condition is characterized primarily by the normal condition of the equipment, the level of lighting, ventilation, heating and other external factors in the workplace, which affect the well-being and performance of employees;
- timely provision of technical and other documentation necessary for the work. Such documentation includes technological process maps, drawings, instructions, etc., which contain complete information necessary to perform work in accordance with GOSTs;
- proper quality of materials, tools, other means and items necessary for the performance of work, their timely provision to the employee;
- working conditions that meet the requirements of labor protection and production safety (sanitary and hygienic, socio-psychological, aesthetic and other factors).

The employer is obliged to provide normal and safe working conditions

Articles 22, 212, 223 of the Labor Code of the Russian Federation provide for the obligation of the employer to ensure normal and safe working conditions in the workplace. Recall that the workplace is the place where the employee must be or where he needs to arrive in connection with his work and which is directly or indirectly under the control of the employer (part 6 of article 209 of the Labor Code of the Russian Federation).
The obligations of the employer in this area can be divided into three groups:
1. Ensuring safe working conditions. This obligation is to provide employees, including during the operation of buildings, structures, equipment, as well as tools used in production, raw materials and materials, the implementation of technological processes, safe conditions that comply with state regulatory requirements for labor protection.
2. Ensuring normal working conditions at the workplace that meet the requirements of labor protection: creating and maintaining a normal microclimate in the working room, providing for this purpose equipment such as air conditioners, heaters, furniture, tools, office equipment, technical documentation and etc.
3. Creation in the organization of sanitary and medical conditions for rest and nutrition of employees during the working day. This duty consists in equipping rooms for eating and resting, sanitary posts with first-aid kits, providing water, etc.
The list of activities, the implementation of which ensures normal working conditions in a particular institution, should be fixed in the local regulatory legal document. Measures to ensure safe working conditions can, for example, be established by safety instructions, measures to ensure normal working conditions at the workplace - by the regulation on labor protection, measures to ensure a normal mode of work and rest, including the creation of sanitary and medical - preventive conditions, - rules of internal work schedule. If the organization has a collective agreement, then the main measures to ensure normal working conditions must be prescribed in it.

Note! State requirements for labor protection, regulated by regulatory legal acts Russian Federation, subjects of the Russian Federation, sanitary regulations and norms are binding on all organizations without exception.

Safe work

Safe working conditions in accordance with Part 5 of Art. 209 of the Labor Code of the Russian Federation - these are working conditions under which the impact on workers of harmful and (or) dangerous production factors excluded or the levels of their impact do not exceed the established standards.
One of the main obligations of the employer in this regard is to ensure the safety of employees during the operation of buildings, structures, equipment, as well as tools used in the production, raw materials and materials, the implementation of technological processes (part 2 of article 212 of the Labor Code of the Russian Federation). The employer must create such working conditions under which there is no risk associated with causing harm to the life or health of employees. This obligation arises already at the design stage of construction, production facilities and equipment. At the same time, mechanisms, production equipment and the technological processes themselves must strictly comply with the requirements of labor protection.
In addition, Art. 215 of the Labor Code of the Russian Federation prohibits the use in production of harmful or hazardous substances, materials, products, goods and the provision of services for which methods and means of metrological control have not been developed, and toxicological (sanitary and hygienic, biomedical) assessment has not been carried out.
In the case of the use of new or previously unused harmful or dangerous substances in the organization, the employer is obliged to develop and coordinate with the state supervision and control bodies over compliance with labor protection requirements measures to preserve the life and health of employees before the start of their use.
Paragraph 1 of Art. 25 of the Federal Law of March 30, 1999 N 52-FZ "On the sanitary and epidemiological well-being of the population" (hereinafter - Law N 52-FZ) determines that the requirements for ensuring safe working conditions for workers are established by sanitary rules and other regulatory legal acts of the Russian Federation. Therefore, in the local normative document or the relevant section of the labor (collective) agreement, the employer may refer to the sanitary and epidemiological rules and norms (SanPiN) and building codes (SNiP) currently in force on the territory of the Russian Federation.

We create a microclimate

Sanitary-epidemiological and hygienic requirements for premises are established by Law N 52-FZ, federal law dated December 30, 2009 N 384-FZ " Technical regulation on the safety of buildings and structures", as well as other regulatory legal acts of the Russian Federation. Law N 384-FZ contains requirements for creating favorable sanitary and hygienic conditions in premises, buildings and structures, starting from their design, including the need to comply with the parameters of the indoor microclimate. Indoor microclimate - climatic conditions internal environment premises, which are determined by the combinations of temperature, humidity and air velocity acting on the human body (Article 2 of Law N 384-FZ).
Thus, the requirements for the microclimate of workplaces of all types of industrial premises are defined in SanPiN 2.2.4.548-96, approved by the Decree of the State Committee for Sanitary and Epidemiological Supervision of the Russian Federation of 01.10.1996 N 21, and consist of requirements for the temperature of the air and surfaces of the premises (walls, ceiling, floor), relative humidity and air velocity, intensity of thermal exposure depending on the category of work, based on the intensity of the total energy consumption of the body in kcal / h (W).

Note! production premises closed spaces are recognized in specially designed buildings and structures, in which constantly (on shifts) or periodically (during the working day) labor activity people (clause 3.1 SanPiN 2.2.4.548-96). That is, these are any premises in which people work (office, production, institution, etc.).

According to SanPiN 2.2.4.548-96, for office workers who work while sitting, with little physical exertion, the air temperature in the room during the cold period of time should be 22-24.C, and in the warm period 23-25.C, with relative humidity 40-60%. These standards provide employees with a sense of thermal comfort during the working day and contribute to high level performance. If the air temperature in the workplace is above or below the permissible values, the time spent on them should be limited. For example, at an air temperature of 29.C, it should not exceed three to six hours, depending on the category of work.
Speaking about the microclimate of the room, one cannot but mention the requirements for computers and other office equipment, which has become more and more in recent times. It has a negative impact on the human body, therefore, it must meet the requirements for it in terms of quality (availability of manufacturer's certificates), location in the office, noise level and concentration of substances that it produces and releases into the air during operation. Hygienic requirements for personal electronic computers and organization of work are established by SanPiN 2.2.2 / 2.4.1340-03, enacted by the Decree of the Chief State Sanitary Doctor of the Russian Federation dated 03.06.2003 N 118.
By virtue of these requirements, the area of ​​​​one workplace must be at least 4.5 square meters. m, desktop - 600 mm/500 mm/450 mm (h/w/d). Workplace must be equipped with a footrest. natural light should fall predominantly on the left, for artificial lighting it is recommended to use fluorescent lamps. Noise and vibration levels should not exceed the permissible values ​​established for this type of work. Noisy equipment (such as printers and servers) that exceeds noise levels should be located in a separate room.
Work with copier equipment, which includes a conventional desktop copier, is carried out in accordance with SanPiN 2.2.2.1332-03 "Hygienic requirements for the organization of work on copiers", put into effect by the Decree of the Chief State Sanitary Doctor of the Russian Federation dated May 30, 2003 N 107 . Wherein sanitary requirements installed both to the copier itself and to the room in which it is located.

Note. For certain types of activities, there are their own SanPiNs. Thus, the requirements for the maintenance of premises and the organization of sanitary and hygienic measures when providing hairdressing services are established by SanPiN 2.1.2.2631-10 * (1), approved by the Decree of the Chief State Sanitary Doctor of the Russian Federation of May 18, 2010 N 59.

Premises where computers and copiers are installed must be ventilated every hour. If there are no windows in the room or ventilation creates uncomfortable conditions for workers, an air conditioner should be installed in it.
Control over compliance with the requirements of sanitary legislation is carried out territorial subdivisions Rospotrebnadzor. They can come with a check to any organization, regardless of the organizational and legal form and type of activity, and probably this has not passed a single state-financed organization. Therefore, the purchase of devices that allow maintaining the microclimate - air conditioners, heaters, air ionizers, etc. - becomes a necessity.

Providing employees with rest

So, during the working day (shift), the employer must provide employees with a break for rest and meals lasting no more than two hours and at least 30 minutes, which is not included in working hours (Article 108 of the Labor Code of the Russian Federation). On certain types works should be provided special breaks for heating and recreation, due to technology and organization of production and labor (Article 109 of the Labor Code of the Russian Federation). The timing of breaks, their specific duration, places to rest, etc. are established by the internal labor regulations or other local regulatory legal act.
As already mentioned, the employer is obliged to provide sanitary and preventive services for employees in accordance with the requirements of labor protection (Article 223 of the Labor Code of the Russian Federation). Requirements for the equipment of sanitary facilities and facilities for the provision of medical care SNiP 2.09.04-87 "Administrative and domestic buildings" * (2) were installed. Their paragraph 2.4 includes dressing rooms, showers, washrooms, latrines, smoking rooms, places for placing half-showers, drinking water supply devices, rooms for heating or cooling, processing, storing and issuing work clothes.
As for the medical station, it must be equipped in an organization where there are harmful and difficult working conditions, but it can be equipped in any other. As a rule, in small organizations there are no such points, but there are first-aid kits equipped with a set of medicines and drugs for first aid (this "sanitary post" can be both in each unit and, for example, at the secretary in the reception).
In addition to sanitary facilities, the employer also equips rooms for eating, for rest during working hours and for psychological relief. A dining room is equipped with a maximum of 30 people working in one shift, it must have a washbasin, an electric stove and a refrigerator. Currently, an electric kettle and a microwave oven are used instead of a stove. If the organization employs more than 30 employees, a dining room should be equipped instead of a dining room.
In addition, devices (devices) with carbonated salt water are installed for workers in hot shops and sections in these places. At present, the Instruction on the sanitary maintenance of premises and equipment of industrial enterprises * (3) is still valid in the part that does not contradict the current labor law. According to the provisions of this Instruction, in hot shops, workers should receive sparkling water with a salt content of up to 0.5% and at the rate of 4-5 liters per person per shift. Paragraph 115 of the Instruction establishes that industrial enterprises must be provided with high-quality drinking water, and the use of raw water for drinking is allowed only with the permission of the sanitary supervision authorities. With regard to safe water, in order to provide it, employers (not only industrial enterprises) purchase highly purified drinking water and install coolers.

Responsibility for violation of norms

In conclusion, we remind employers that in the event of a danger to the life and health of an employee due to a violation of security requirements, he may refuse to perform work, and the employer is obliged to provide another job for the time the danger is eliminated or to arrange for this time a downtime with a salary of 2 / 3 average earnings by position (Articles 219, 220 of the Labor Code of the Russian Federation).
Otherwise, the employer may be held administratively liable for violation of labor protection legislation, up to the suspension of the organization's activities for up to 90 days (clause 1, article 5.27 of the Code of Administrative Offenses of the Russian Federation). And if the health of the employee was harmed in the performance of his labor duties, the employer will have to compensate him in the same manner in which the harm caused by occupational diseases and injuries is compensated.
For violation of the legislation in the field of ensuring the sanitary and epidemiological welfare of the population and the legislation on technical regulation by virtue of Art. 6.3 of the Code of Administrative Offenses of the Russian Federation faces an administrative fine: officials- from 500 to 1,000 rubles; on legal entities- from 10,000 to 20,000 rubles. (or administrative suspension of activities for up to 90 days).
Thus, the employer should be responsible for fulfilling the obligation to ensure, first of all, the safety of employees during the operation of buildings, structures, equipment, as well as tools, raw materials and materials used in production, the implementation of technological processes, ensuring normal working and rest conditions, as well as the implementation requirements of SanPiNs, SNiPs and other regulations. And of course, no one prevents an employer who cares about his employees from creating more comfortable working and rest conditions than provided for by building and sanitary standards. It is only important to justify these costs correctly.

*(1) "Sanitary and epidemiological requirements for the location, arrangement, equipment, maintenance and mode of operation of public utility organizations providing hairdressing and cosmetic services."
*(2) Approved by the Decree of the Gosstroy of the USSR of December 30, 1987 N 313.
*(3) Approved by the USSR Ministry of Health of December 31, 1966 N 658-66.