Accounting Overalls: admission, deadlines, write-off. Accounting Overalls in Organization: Accounting and Tax

Methodical instructions approved by order of the Ministry of Finance No. 135n dated December 26, 2002 are distributed on all legal entities On the territory of the Russian Federation, except for budget and credit institutions.

In order to account for special clothing at the enterprise, a special body is created, which determines the list of special clothing based on the features technological process specific enterprise In a certain industry. As a basis for determining the minimum list of overalls and the timing of its use, sectoral issues are taken, if they are not provided for this industry, then typical standards for issuing workwear or intersectoral norms of issuing workwear and specialobuvi.

Accounting for special clothing

Overalls, footwear or other personal protective equipment in organizations can be purchased different waysmay be made independently purchased from other persons, obtained by the founders as a contribution to the authorized capital or other legitimate ways.

All overalls owned by the organization, economic management or operational management takes into account for purposes. accounting At actual cost, i.e. The amount of the actual costs for the manufacture or acquisition of the calculated in the order provided for in the accounting of material and industrial stocks. If the overalls used in the organization does not belong to it, it is taken into account on the off-balance accounts in terms of the cost specified in the contract or at the cost of the specified owner.

Before the transmission to the production or operation, owned by the Organization of Workwear, as well as overalls, which is in operational management or economic jurisdiction, is taken into account in the composition current assets On account 10 "Materials". Account 10, for the purpose of accounting for overalls, should have a subaccount "Special equipment and special clothing in stock".

In the case of the manufacture of overalls on their own, cost accounting is carried out on the "Basic Production" or "Auxiliary Production" accounts. Upon completion of work on the production of overalls, an act of work performed, established form.

Primary accounting documents when transferring to a warehouse made by its own units, overalls are the requirement-overhead forms M-11 or the M-15 invoice approved by the State Statistics Committee of the Russian Federation.

Requirement-overhead M-11 or overhead M-15 form are drawn up in three copies. One copy remains at the manufacturer, the other is transmitted to the accounting department for the recovery of the workwear made, the third together with the overalls is transferred to the warehouse or other storage location. Calling special clothes to the warehouse, design parish order M-4 forms.

Accounting overalls at the enterprise

In some cases, overalls can be transferred immediately to production for operation, bypassing the warehouse. But it does not exempt from filling in warehouse and accounting documentation. In this case, the receipt and consuming warehouse documents and receipt documents are filled in the division where overalls were received for operation. The division is distributed, among those workers who are laid by overalls.

Organizations other than basic forms primary documentationmay apply their own forms of documents to reflect movement material valuesIn this case, overalls, but at the same time own forms must have all the required fields provided for Federal law "About accounting."

For accounting purposes in the enterprise, to reflect the transfer of workwear own production The warehouse is made on the debit of the "Materials" account of the subaccount "Special equipment and special clothing in stock" and the loan of the cost accounting accounts for production in the amount of the costs of its production. The actual cost of manufactured workwear is determined according to the established procedures for calculating the cost of the corresponding types of products. The loan may be the score of the "main production" or an "auxiliary production" account.

Example of accounting postings reflecting the receipt of workwear

Accounting for special clothing vacation in production or operation

For the production of workwear to production, in addition to the required forms, the requirements of the M-11 or invoice of M-15 can be used limit-election cards forms M-8.

In accounting, vacation special clothing in production, reflected in the debit of the account "Materials" subaccount "Special equipment and special clothing in operation" Credit accounts for accounting of material and industrial stocks, as a rule, this is the score "Materials" subaccount "Special equipment and special clothing In stock. " This wiring displays the amount of actual costs or in other words the actual cost spent on the purchase or manufacture of special clothing.

If the service life of overalls, according to the issuance standards, does not exceed twelve months, it is allowed to produce a one-time write-off of its value in debt accounting accounts for production costs at the time of issuing overalls to employees.

Analytical accounting of special clothing in operation is carried out in the context of the name, quantity, actual cost, commissioning dates, divisions and financially responsible person. Accounting for special clothing movements at the enterprise is reflected in the negotiable statement. Movement analytics can be carried out in electronic form.

Example of accounting postings reflecting holidays workwear

The procedure for including the cost of overalls in the cost of production

Repayment or transfer of the cost of overalls on costly sales accounts occurs in a linear way proportionally a deadline useful use Special clothing provided for in typical sectoral standards for free issuing special clothing, special shoes and other personal protective equipment. Allowed one-time full repayment The cost (actual cost or actual costs) at the time of transfer to the operation of special clothing, the useful life of which is not more than 12 months.

In accounting, the accrual of redemption of the cost of workwear is reflected in the debit of cost accounts for production (for example, on the debit of "Basic Production" accounts, "Auxiliary Production", "Sale expenses" in trade), and credit account "Materials" subaccount "Special Equipment and Special Clothing in operation. "

The costs of the repair and care of special clothing (for example, cleaning, dedusting, degassing, etc.) are included in costs for costs, such as production costs, sales costs, service costs, or expenses.

An example of posting reflecting the cost of the cost of workwear for costs

Accounting for the disposal of overalls in accounting

The basis for the disposal of overalls in the enterprise can be physical wear, sale or gratuitous transfer, transferred in the form of the deposit of the founder in statutory capital Another organization, disposal due to an accident, natural disaster.

In accounting, it is necessary to correctly reflect the write-off of the cost of special clothing, which is not used due to disposal. Write-off workwear from accounting accounts is carried out in its actual physical disposal.

If the reason for the disposal of overalls is to sell to another person, then revenue from the sale is taken to accounting in the amount specified by the parties in the sale contract.

Reflection in the accounting income and expenses related to the write-off of special clothing occurs in reporting periodin which they are actually produced. The incomes and expenses from the write-off of special clothing are operating income and expenses, and therefore are subject to a financial result.

The question of the impossibility of further exploitation and write-off workwear at the enterprise is solved by an inventory commission, operating on an ongoing basis, or a working inventory commission created during the inventory time.

Commission to inspect overalls and establish its fitness to further use. In addition, the Commission determines the reason for the write-off of overalls, for example, natural wear, natural disaster, fire, wines of responsible persons, etc.

When identifying persons in the fault of which the premature disposal of workwear takes place, the Commission prepares proposals for leadership to attract the responsibility of the perpetrators.

At the end of the inventory, the Commission prepares an act to write off workwear and presents it to approval by the management of the enterprise. After approval of the act of write-off leadership, the Commission controls the correct disposal of disposal workwear.

The company can recycling on its own, while the act of disposal of overalls is drawn up, on the basis of which, with accounting accounts, and is written off the value of retired workwear.

If the liquidation of a legal entity occurs, then the overalls that are listed on account 10.10, together with other TMCs are subject to mandatory inventory, after which the competent commission decides how to do with it. Overalls, in this case can be implemented or transferred to the repayment of non-monetary obligations, or leave any other way.

Example of accounting postings reflecting the disposal of overalls

Operational accounting of workwear at the enterprise

All overalls issued to employees in the enterprise is the property of the enterprise. Therefore, the employer is interested in constant operational accounting of special clothing and other personal protective equipment.

The issuance of overalls at the enterprise occurs on the basis of a collective agreement developed in accordance with the sectoral issues of issuing overalls, and is reflected in the personal cards of workers. In the employee's personal card, a mark on the service life and the degree of worn out of workwear. And in the documents for vacation of special clothing (requirements, invoices) also the basis of issuing.

To control the service life of overalls and other personal protective equipment, it is recommended to put a stamp from the date of commissioning or issuing an employee.

When dismissal, transfer to another job or at the end of the life of overalls, the employee issued to be returned.

Duty special clothing of collective use, which is issued only to perform any work, is stored in a storeroom unit, followed by and transmitted from shift to shift. Responsibility for the safety of duty overalls carries the face to which it is issued. Accounting on duty overalls is carried out on accounting cards with a note "duty".

Delivery and refund of workwear workers for washing, cleaning, repair, disinfection is drawn up in the statement and signs a materially responsible person on acceptance of special clothing. The refund of special clothing is drawn up under the receipt of the employee. When surrendering winter (insulated) overalls with the onset of the warm season, if centralized storage was organized at the enterprise, it is also issued by a statement with signatures of responsible persons.

Accounting Overalls in Organization: Accounting and Tax

Despite the significant improvement in working methods and the emergence of new technologies, there are a lot of professions, where the employee inevitably risks health and even life. How dangerous is its work - it is determined in the course of a special assessment of working conditions (SOUT). To reduce risks, protect the worker from the dangers arising in the workplace, and intended tools for individual protection (PPE), which, according to GOST 12.4.011-89, are designed to protect:

• breath organs, view and hearing;
• hands, legs, head, face and skin.

In addition, there are means for safety and insulating, as well as complex.

What do you need card accounting card

Firstly, there are rules for providing employees with special clothing, which are established by the order of the Ministry of Health and Social Development of 01.06.2009 N 290N, and the statement form on the issuance of workwear is included. This small document serves for controlling bodies (in this case, for the representative of the Inspection on Labor), proof that the organization is properly delivered to work on labor protection, employees are provided in the right amount of personal protective equipment. Otherwise, serious fines are not avoided.

Secondly, it is purchased by the employer to their funds, and therefore is subject to accounting and tax accounting. And moreover, the Ministry of Finance 12.05.2003 in a letter No. 16-00-14 / 159 expressed the opinion that it could be recognized by the main means. So, use should be carefully documented.

And thirdly, the most unpleasant argument. If an accident occurred at the production, it will be the most close check that the employee of clothing will be subjected to, while checking may require a statement on the issuance of special clothing (keep in mind - it is just another name of this document).

Overall discount card form

How to fill the statement for the issuance of special clothes

Accounting card is issued immediately when driving. The most vulnerable place is the formulation regarding the name of typical sectoral norms: it is necessary not to be mistaken and refer to the right document. Such norms exist, for example, for:

• agriculture;
• chemical industry;
• mining mining;
• metallurgy;
• construction;
• transport.

Also in the accounting card, it is important to correctly indicate the use periods (carefully examine the marking applied by the manufacturer).

The rest of the form is simply filled. On the front side indicate:

• employee data (its name, the name of the structural unit in which the newcomer will be to work, the date of employment);
• growth and size;
• sectoral norms corresponding to the specifics of the enterprise;
• list of mandatory clothes for it.

If the facial side is a kind of characteristic of the employee and a list of special protection, which rely on it, the reverse side speaks of their actual use: the timing of their receipt and return, as well as their state (percent of wear).

All personal protective equipment must have a certificate or conformity declaration: the number of such a document should be specified in each line of the list of personal protection tools issued.

Sample statement for the issuance of workwear

Above you could download a blank of a personal accounting card for the extradition of workwear. Now we offer to study the filled sample.

To improve the working conditions, employees can be retreated from industry rules. So, on their own initiative, you can:

• more often to change overalls, because industry norms have established only the deadlines for its use;

• replace overall to another look. To do this, in the Regional Labor Inspectorate, send a written request. It is justified in it than such a need is caused. And only after you get a positive answer, you can give other overalls to employees. If the replacement is not a fundamental nature, for example, instead of a jacket issued a windbreaker, it is not necessary to coordinate it (the letter of the Ministry of Finance of Russia dated April 5, 2006 No. 03-03-04 / 1/320);

• to give out workwear to employees for which it is not provided with typical standards. To do this, have a special assessment of working conditions. If, according to its results, the working conditions will be recognized as harmful, dangerous or contrast, the issuance of overalls will be justified. The procedure for conducting such an assessment is established by law of December 28, 2013 No. 426-FZ. If the organization has a trade union, then it is necessary to agree with the issuance of workwear not provided for by typical norms.

All this follows from part 2 of article 221 of the Labor Code of the Russian Federation, paragraphs 6, 7 and 35 of the Rules approved by the Order of the Ministry of Health and Social Development of Russia of June 1, 2009 No. 290n.

Where to consolidate the procedure for issuing workwear

The procedure for issuing overalls to secure in local documents. For example, in a collective or employment contract or labor regulations. At the same time, the following data must be approved:

• a list of posts associated with harmful and (or) hazardous working conditions, with pollution;

• norms of issuing workwear for each position;

• the sentence of socks, after which the employee must be issued a new set of workwear.

Such a conclusion is allowed to be made by paragraph 6 of the Rules approved by the Order of the Ministry of Health and Social Development of Russia of June 1, 2009 No. 290n, as well as part 4 of Article 189 and paragraph 9 of Part 2 of Article 41 of the Labor Code of the Russian Federation.

By what rules to issue workwear

The employer must acquire overalls due to own funds And give it to employees for free. Such a requirement was established in part 3 of Article 221 of the Labor Code of the Russian Federation and paragraph 4 of the Rules approved by the Order of the Ministry of Health and Social Development of Russia of June 1, 2009 No. 290n.

In some cases, workwear can purchase from contributions to insurance against accidents and caregings .

Overalls, helmets, boots, gas masks and other workwear and personal protective equipment must be certified. Therefore, purchasing them, you need to make sure that there are certificates of conformity. It is impossible to issue employees of unattended personal protective equipment. This follows from part 6 of article 215, part 2 of Article 221 of the Labor Code of the Russian Federation and paragraph 8 of the Rules approved by the Order of the Ministry of Health of Russia of June 1, 2009 No. 290n.

If you do not provide employees with overalls when necessary, they are entitled to stop work. In this case, they will not be able to punish them within the framework of disciplinary responsibility. Moreover, the employer is obliged to pay employees in idle time. This is stated in part 6 of Article 220 of the Labor Code of the Russian Federation and paragraph 11 of the Rules approved by the Order of the Ministry of Health and Social Development of Russia of June 1, 2009 No. 290n.

Overall employees should only wear in working time. They are not entitled to endure it outside the workplace. The exception is provided for individual cases when, under the working conditions, the specified order cannot be followed. For example, on logging. Then overalls can stay within an employee. This is stated in paragraph 27 of the Rules approved by the Order of the Ministry of Health and Social Development of Russia of June 1, 2009 No. 290n.

To store overalls to equip special rooms - dressing rooms. Such an indication is in paragraphs 30, 31 of the Rules approved by the Order of the Ministry of Health and Social Development of Russia of June 1, 2009 No. 290n.

Winter overalls give out cold weather with the onset. With the onset of the warm season, it needs to be collected and determine for storage until the next season. At the same time, seasonal socks are enabled in the regulatory time of its storage time. You can see this in paragraph 21 of the Rules approved by the Order of the Ministry of Health and Social Development of Russia of June 1, 2009 No. 290n.

For example, this is how the order is provided in Moscow and the Moscow region in electrical production for electrician drivers with exterior work in winter. They need to issue an extra jacket on the insulation laying. The use of such a jacket is set in 2.5 years. This period includes the time during which overalls is on storage. Thus, if the jacket was issued an employee on November 16, 2015, then it is necessary to replace it on May 16, 2018. Such instructions are in typical sectoral norms approved by the Resolution of the Ministry of Labor of Russia of December 16, 1997 No. 63, and typical standardsapproved by the Resolution of the Ministry of Labor of Russia of December 31, 1997 No. 70.

Responsibility for violation of the rules for issuing workwear

Attention:administrative responsibility is provided for non-adventures of employees with personal protective protection.

Entrepreneurs, organizations and their managers can seriously finish such a violation. But only if the means of individual protection include 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, helmets protective, shields or glasses welder, etc.

The dimensions of 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.

If the violation is repeated, the size of the fine will be more:

• from 100,000 to 200,000 rubles. - for organizations;

• from 30,000 to 40,000 rubles. - For officials or entrepreneurs.

In addition, more severe administrative punishment measures may be applied for a repeated impairment instead of fine:

• suspension of activities for up to 90 days - for organizations and entrepreneurs;

• disqualifications for a period of 1 year to 3 years - for officials.

Such an order is set by parts 4, 5 and notes to Article 5.27.1 of the Code of the Russian Federation on administrative offenses.

A labor inspection or court for her application can punish the manager. Inspectors may detect a violation during the inspection or learn about it from a complaint of an employee.

What to do with overalls that returned

Since the ownership of overalls remains for the employer, an employee is obliged to return it:

• when dismissal;

• when transferring to another work, for which the use of workwear issued to him is not provided.

This is stated in paragraph 64 of the methodological instructions approved by the Order of the Ministry of Finance of Russia dated December 26, 2002 No. 135n.

If the employee does not return workwear, its cost can be kept from his salary. You can also do in the event that an employee spoil or loses his overalls.

How to keep records workwear

The issuance and refund of overalls reflect in the personal account of the issuance of personal protective equipment (paragraph 13 of the Rules approved by the Order of the Ministry of Health of Russia dated June 1, 2009 No. 290n).

Depending on the normative period of socks, overalls can be:

• take into account her in the composition of materials or as part of fixed assets (a letter of the Ministry of Finance of Russia dated May 12, 2003 No. 16-00-14 / 159);

• conscribe the cost of overalls, taken into account in the composition of materials, at a time or evenly during the period of use.

Possible accounting options Overalls are presented in table. The selected accounting option for overalls secure accounting policies Organizations for accounting purposes.

Council: If possible, establish a single order of accounting and tax accounting Overalls. In this case, you will not have temporary differences and deferred tax assets.

In accounting policies, write down for accounting purposes: "Overalls with a useful life of over 12 months and worth more than 40,000 rubles. Considered as part of fixed assets. Its value is repaid by depreciation linear method. The rest of the workwear is taken into account in the composition of the materials. At the same time, overalls, the term of use of which does not exceed 12 months, is written off at the same time at the time of its transfer to employees. "

As a result, temporary differences may occur only on overalls with a term of use of over 12 months and worth not more than 40,000 rubles. After all, in tax accounting, the organization has the right to independently determine the procedure for writing off workwear. For example, at a time or evenly for several reporting periods, as the clothing staff issues (sub. 3, paragraph 1 of Art. 254 of the Tax Code of the Russian Federation).

If in tax accounting, workwear you will be back up at a time, then accounting such expenses reflect evenly during the period of use of overalls.

Delayed tax obligationcalculated from the time difference, reflect the wiring:

Debit 68 subaccount "Calculations for income tax" Credit 77

- reflected deferred tax liability from the difference in the cost of overalls with a period of use of over 12 months and worth not more than 40,000 rubles.

Monthly, as the cost of the cost of overalls in accounting, make wiring:

Debit 77 Credit 68 subaccount "Calculations for income tax"

- a deferred tax liability was redeemed from the difference in the cost of overalls with a service life of over 12 months and worth not more than 40,000 rubles.

Accounting overalls in the composition of materials

Transfer workwear to use employees to reflect the wiring:

Debit 10-11 Credit 10-10

- issued overalls to use employees.

Having issued workwear to employees, seduced in the composition of the materials, you can issue:

• requirement-overhead in form No. M-11;

• limit-fence card in form number M-8;

• invoice for leave of materials on the side of the form No. M-15;

• the statement of accounting for the extradition of workwear in form No. MB-7.

All these forms are in the directions, which are approved by the Resolution of the State Statistics Committee of Russia of October 30, 1997 No. 71a. The order of their application itself is set in paragraphs 19 and 20 Methodical recommendationsapproved by the Order of the Ministry of Finance of Russia dated December 26, 2002 No. 135n.

Write off the cost of overalls reflect the wiring:

Debit 20 (23, 25, 26, 29, 44 ...) Credit 10-11

- Written off the cost of overalls.

If the cost of overalls write off a minute, then make this wiring once. If uniformly, then make this wiring monthly during established period Its use. For the first time, such a record should be done in that month when overalls were actually an employee. Such rules are established in paragraphs 21 and 26 of the methodological recommendations approved by the Order of the Ministry of Finance of Russia dated December 26, 2002 No. 135n, paragraph 13 of the Rules approved by the Order of the Ministry of Health of Russia dated June 1, 2009 No. 290n.

With a one-time write-off of the cost of overalls, organize control over its further use. For example, you can conduct a statement of the accounting of overalls in operation. If the shortage will be revealed, it is necessary to recover the damage from the perpetrator. About accounting such operation, see How to reflect in accounting and when taxing shortages in inventory .

Debit 10-10 Credit 10-11

- returned overalls to the warehouse (at a residual value).

Do this wiring only if the cost of overalls write off evenly. If the cost of overalls was written off at a time, the refund of overalls to the warehouse in accounting is not reflected.

When writing off overalls after the expiration of the socks, make an act. Unified form not installed. Therefore, develop it yourself. The main thing is that in the act all necessary details In addition, the head must approve his order to accounting policies. This follows from article 9 of the Law of December 6, 2011 No. 402-FZ and paragraph 4 of PBU 1/2008.

An example of reflections in accounting operations for the acquisition, issuance and write-off workwear

In December 2014, the Master Production Company LLC "in accordance with industry regulations bought for the main production officer:
- Jacket on the insulation lining (socks - 24 months) worth 2832 rubles. (including VAT - 432 rubles.);
- tarpaulin suit (socks - 12 months) worth 1180 rubles. (including VAT - 180 rubles.).

In the same month, the organization issued an employee's overall.

In the accounting policy, the "Master" says overalls worth not more than 40,000 rubles. Considered in the composition of materials. At the same time, overalls, the cost of which is no more than 40,000 rubles. and the term of which is not more than 12 months, is written off on costs at the same time.

Accounting accountant made the following entries:

Debit 10-10 credit 60
- 3400 rubles. (2832 rub. - 432 rubles. + 1180 rub. - 180 rubles) - Acquired workwear;

Debit 19 Credit 60
- 612 rubles. (432 rubles. + 180 rubles.) - VAT accounting from the cost of overalls;

Debit 68 subaccount "Calculations on VAT" Credit 19
- 612 rubles. - adopted to deduct VAT from the cost of overalls;

Debit 10-11 Credit 10-10
- 3400 rubles. - Overhead has been issued employee;

Debit 20 Credit 10-11
- 1000 rub. - The cost of tarpaulin costume is written off.

The cost of the jacket Accountant "Masters" writes uniformly within 24 months from the date of issuing an employee. Monthly since December 2014, he makes wiring:

Debit 20 Credit 10-11
- 100 rubles. (2400 rubles: 24 months) - the cost of the jacket is taken into account in the cost of expenses.

Since in November 2015, the normative sentence of the socks of the tarpaulin costume has expired, the employee was issued a new set. At the same time, a worn tarp costume is written off on the basis of an act. The jacket on the insulation lining will be written off in November 2015.

Accounting overalls in the composition of

Workwear, accounted for in fixed assets, reflect on account 01 - on one of two subaccounts: "Fixed assets in stock" or "fixed assets in operation". When issuing overalls to employees, make an act in form No. OS-1 and make the wiring:

Debit 01 subaccount "Fixed assets in operation" Credit 01 subaccount "Fixed assets in stock"

- transferred to the use of workwear staff.

Write off the cost of overalls through depreciation reflect the wiring:

Debit 20 (23, 25, 26, 29, 44 ...) Credit 02

- accrued depreciation on overalls.

Returning overalls to the warehouse when dismissing or transferring an employee to another job reflect the wiring:

Debit 01 subaccount "Fixed assets in warehouse" Credit 01 subaccount "Fixed assets in operation"

- returned overalls to the warehouse.

When you write off overalls, challenged in fixed assets, you can make an act in form No. OS-4. It is in the instructions approved by the Resolution of the State Statistics Committee of Russia of January 21, 2003 No. 7.

Write off workwear, taken into account as fixed assets, reflect the wiring:

Debit 02 Credit 01 subaccount "Fixed assets in operation"

- written off overalls.

After the expiration of the socks, the old workwear can be written off. In this case, the wiring depend on how you take into account the workwear - as part of materials or fixed assets.

The employee is given a new set. However, if the old overalls are suitable for further use, then after cleaning, washing, repair, etc., it can be published again to employees. Such an order follows from paragraph 22 of the Rules approved by the Order of the Ministry of Health and Social Development of Russia of June 1, 2009 No. 290n. The sentence of socks such overalls is not regulated. It can be determined by the labor protection service.

Situation: How to reflect in the accounting cost of overalls, which did not have time to write off to expenses due to the dismissal of the employee. Employee returned workwear to the warehouse?

If it is completely worn - spish at the same time. If not - Suspend the write-off until the new employee is issued.

Such a case is not envisaged in the methodological instructions, which are approved by the Order of the Ministry of Finance of Russia of December 26, 2002 No. 135n. Therefore, you need to focus on the rules and orders provided for by other regulatory documents.

For workwear, suitable for use, it is possible to apply an order that acts for fixed assets, which have been conserved for a period of more than three months. That is, to suspend the write-off of the costs up to the time the excessive clothing will be given a new employee. For fixed assets, this is provided in paragraph 23 of PBU 6/01.

For the worn out of workwear, you can use other standards. So, if the inventory commission establishes that returned overalls is worn and unsuitable for further use, residual value You can write off 94 to the account at the same time. And if the guilty persons are not installed - to write off on other expenses to the account 91-2. Such an order follows from the provisions of paragraphs 34 and 40 of the methodological instructions approved by the Order of the Ministry of Finance of Russia dated December 26, 2002 No. 135n, and paragraph 11 of PBU 10/99.

Situation: how to reflect in accounting implementation of the employee who previously issued to him workwear?

Revenues and expenses related to write-off from the balance of overalls, reflect in accounting in the reporting period to which they relate.

This was stated in paragraph 33 of the methodological instructions approved by the Order of the Ministry of Finance of Russia dated December 26, 2002 No. 135n.

Revenue from the sale employee's workwear reflect in accounting in the amount specified in the contract of sale. Such a procedure is registered in paragraph 32 of the methodological instructions, approved by the Order of the Ministry of Finance of Russia dated December 26, 2002 No. 135n.

Implementing an employee reflect on the loan of subaccount 91-1 in correspondence with the account of 73. At the same time, the residual cost of overalls will be sprinkled in the debit of subaccount 91-2 (instructions for account plan).

If workwear takes into account the materials, then do the following wiring:

Debit 73 Credit 91-1

- reflected revenue from the sale of overalls;

Debit 91-2 Credit 10-11

- written off the residual cost of overalls;

Debit 50 Credit 73

- Much paid to the cashier employee.

If the redempted cost of overalls is held from the employee's salary, then make the wiring:

Debit 70 Credit 73

- It is held from the salary of the employee the cost of workwear.

If overalls were taken into account as part of fixed assets, then the implementation of workwear reflect so:

Debit 73 Credit 91-1

- reflects the implementation of workwear employee;

Debit 91-2 Credit 68 subaccount "Calculations on VAT"

- Accrued VAT from the implementation of workwear;

Debit 01 subaccount "Disposal of fixed assets" Credit 01 subaccount "Fixed assets in operation"

- Spired initial cost Overalls taken into account as a fixed assessment;

Debit 02 Credit 01 subaccount "Disposal of fixed assets"

- the amount of accrued depreciation is written off;

Debit 91-2 Credit 01 subaccount "Disposal of fixed assets"

- reflected the residual cost of overalls;

Debit 50 (70) Credit 73

- The cost of overalls employee is paid.

This follows from the instructions for the account plan.

Situation: how to reflect in accounting write-off workwear, if it worn earlier than the deadline for her?

The cost of such clothes in accounting will be sprinkled in other expenses.

Such an order is provided for in paragraph 30 of the methodological instructions approved by the Order of the Ministry of Finance of Russia of December 26, 2002 No. 135n.

At the same time, the inventory commission (p. 34 of the methodological instructions approved by the Order of the Ministry of Finance of Russia dated December 26, 2002 No. 135n) should decide on its write-off.

The costs associated with write-off from the balance of overalls also reflect as part of some expenses. Do this in the reporting period to which they relate. This was stated in paragraph 3 3 of the methodological instructions approved by the Order of the Ministry of Finance of Russia dated December 26, 2002 No. 135n, and paragraph 11 of PBU 10/99.

When writing off overalls, make wiring:

Debit 94 Credit 10-11

- Special clothing is written off at the residual value;

Debit 91-2 Credit 94

- reflected in other expenses written off overalls.

Such an order was established by paragraph 40 of the methodological instructions approved by the Order of the Ministry of Finance of Russia of December 26, 2002 No. 135n.

Labor legislation of the Russian Federation in Art. 221 of the Labor Code of the Russian Federation regulates the obligation of employers to provide free employees engaged in hazardous / harmful or special conditions Certified PPE tools for individual protection. We will understand how the workwear in the 2017 accounting is being written off, and who should issue PPE. Also consider typical wiring For overalls, including those who dismissed employees.

Regulatory procedure for issuing workwear

The main regulatory acts regulating the accounting of the SIZ in 2017 are: TC RF (Art. 221, 209, 212), model standards of Mintruda No. 997N dated 09.12.14, Order of the Ministry of Health and Social Development No. 290n dated 01.06.09. List The issued special clothing is contained in order No. 33n dated January 24, 15. According to the explanations of the Ministry of Labor, the lack of conducting ARM or will not be the basis for the insecurity of workers with workwear, which refers to administrative and criminal disorders in the field of labor protection.

Note! The size of the fines for non-compliance with the procedure for issuing a SIZ staff is: 20,000-30,000 for officials, 130,000-150,000 for legal entities (CACs of the Russian Federation Stat. 5.27.1 § 4).

Accounting overalls are conducted according to the standard standards approved for individual economic sectors, by professions, climatic belts and other decisive features. Write-off workwear when dismissing an employee (wiring are shown below), produced by special rules. At the same time, all PPE, including clothing, shoes, gloves and various safety devices, must be certified or declared on security standards.

Accounting Overalls

Accounting overalls includes gaining a warehouse, issuing staff, refund of suitable instances. The final stage is the write-off of overalls: in the 2017 Accounting, the expenses include the PPUs through one-time assignment or through depreciation uniform deductions during the prescribed period. The selected method must be consolidated in the company's accounting policy.

Accounting Overalls depending on the operational period allocates 3 categories:

1. SIM use for up to 12 months.
2. SIZ duration of use more than 12 months, attributable to TMT on value criterion.
3. SIZ life of use from 12 months. and cost more than 40,000 rubles. attributed to the facilities of fixed assets.

Important! Regardless of the way to write off overalls in the 2017 accounting, in order to control the safety, it is necessary to keep records of residues and movements of the SIZ on the off-balance account.

What refers to overalls in accounting:

• Special costumes.
• Footwear.
• Vests.
• Overalls.
• Cape.
• Gloves.
• Spaddras, masks.
• Other.

The minimum write-offs of overalls in accounting are established legislatively. The employer has the right to independently change the indicators if it leads to an increase in the level of protection of employees. If an increased norms are used in the enterprise, in order to substantiate expenses, it is required to consolidate the current rules in the internal LNA (collective agreements, the position of the trade union, etc.).

Write-off workwear - wiring

Return overalls when dismissing employee - Postings

When an employee is dismissed / translated into another department, funds from must be written off. In this case, the refund of overalls is issued at the dismissal of the employee - the postings are as follows:

• D 10.10 to 10.11 - at the residual value reflected a refund.
• D 94 to 10.11 - unsuitable clothing.
• D 91.2 to 94 - the cost of PPE written off on other expenses is classified.

Holding for overalls when dismissal - wiring:

• D 73 K 94 - Damage was detected for non-refundable (materially responsible person) overalls.
• D 70 K 73 - reflected retention for overalls when dismissal: wiring will be different if the culprit is short enough, namely:
• D 94 K 10.11 - Write-off on the actual value of lost overalls.
• D 91.2 to 94 - a shortage of workwear is attributed to the expenses of the organization.

Many commercial enterprises provide their own employee of various kinds of personal protective equipment, as well as special clothing for direct responsibilities.

This kind of property, outstanding in temporary use, has a useful life, as well as shelf life. Therefore, it is necessary to properly write off the type of property under consideration.

To implement the relevant procedure, you will need to make a special act to write-off. In addition, there are some other papers, to form that are necessary in obligatory.

Basic concepts

In accordance with Labor Code The Russian Federation, as well as a large number of different other regulatory documents, it is required to provide employees to personal protective equipment, uniform.

Such objects are purchased at the expense of the enterprise itself, certain funds are spent. Accordingly, followed by such spending to report accordingly.

Otherwise, it is possible to occur very different difficulties. Today it is necessary to keep sufficiently strict accounting reporting.

Otherwise, the likelihood of detecting errors is a special control body - FTS. The tax service makes it necessary to control acts of writing off this kind of property.

Such acts of the installed form do not have. Nevertheless, they should be drawn up in accordance with certain established standards.

Individual protective equipment (PPE), various uniforms and overalls can be written off previously established by the factor of the workmanship.

It includes sections:

That is this regulatory document You should navigate first. It is also necessary to remember the standards that establish at a particular enterprise.

In fact, it is precisely with the emphasis on this that the acts of the considered type are required. It is important to remember that the standard format of the document of this type is simply not established in the legislation.

At the same time, there is a list of mandatory items. Their absence can cause a wide variety of difficulties. First of all, precisely with regulatory authorities - federal tax Service RF.

An equally important document is indicated by certain storage conditions, drawing up and conducting acts of this species.

Mandatory for consideration of the article:

There is a sufficiently large number of nuances of the most different type. They are listed in the legislative standards.

Attentive consideration of regulatory documents allows you to resolve a large number of various tasks. First of all, to avoid mistakes when drawing up documentation of this type.

How to form a blank act of write-off workwear

In the absence of relevant experience regarding the formation of this kind of act, it will be necessary to seek advice with qualified employees.

Typically, such acts are an accountant or storekeepers heading the economic / material part in the enterprise.

On the Internet there is a sufficiently large number of various resources with sample documents. You can simply download a pre-compiled form of an act to write-off working clothing, personal protective equipment.

After that, simply fill the corresponding empty fields. It is so possible to minimize the likelihood of any errors.

To the main issues, to explore which will need to be in advance, are as follows:

• what is the reason for;
• inconsistent;
• filled pattern.

What the reason is indicated

One of the obligatory to fill in the act of paragraphs is the section regarding the reason for which the disaster protection of individual protection or work clothing is.

Such reasons include:

In fact, as a reason, it is possible to indicate anything. But at the same time it is necessary to remember the importance of such acts.

Often the situation when there are quite serious fines on the basis of incorrect filling. Preferably study in advance legislative norms on this occasion.

Founded in disrepair

Most often, the reason for writing off the clothes is the impossibility of its further use due to failure. Over the course of a certain time, clothing simply fails.

But to confirm this fact it will be necessary to form a special commission. It establishes the fact of disrepair to the use of SIZ, clothes.

There are many different nuances associated with the type of personal protective equipment. For example, when using those on electrical substations, an annual check is carried out, the verification of such funds.

Often for various reasons, such property comes into disrepair. As a result, there is a need to write off.

For some species of special clothing, SIZ is compiled with special forms. They are again formed depending on the scope of the enterprise.

Filled sample

In the absence of relevant experience, it is worth carefully familiar with the correctly compiled sample. You can find it without any difficulties on the Internet.

This act includes the following main sections:

• , as well as F.I.O. the head that approves this document with the signature, decoding;
• title of the document;
• date of preparation;
• who is included in the Commission (posts, full name);
• whether material damage is charged, its value;
• grounds for writing off the property (failure, the impossibility of use, the end of the useful life or the expiration date of the property)
• indicates the amount of the amount to which write-off is carried out;
• other - the certificate of the act has the right to its discretion to include other items in this document, sections.

Act to write-off workwear Form C8 is standard. In addition to this form, you can also use C9. These documents can be applied in the implementation of the write-off of inventory, various other property.

The procedure for filling out this kind of documentation is completely standard. Developed forms of minstroyarchitecture.

If possible, it is necessary to study the main nuances associated with the implementation procedure for the write-off of such property.

There are some features related to the process of drawing up acts. It is best to automate this process and apply pre-developed forms.

In enterprises with dangerous and harmful production conditions is periodically purchased overalls. Dates of write-off SIZ depend on the exactly how they are provided to employees, as well as from the operational period of products. The cost of items is included in production expenses. Overalls accounting is carried out in accordance with the data obtained from the primary documentation.

Providing Siz.

Labor protection and staff health protection is one of the key tasks of the company's head. In accordance with 210 Article TC, the employees of some enterprises are required to receive workwear. It is necessary to prevent the influence of negative production factors. PPCs are used when the safety of activity cannot be provided only by existing equipment and organization of production.

Classification

Protection tools are divided into:

1. Spakes, insulating suits.
2. The means of protecting the respiratory organs. These include pneumatic.
3. Overalls.
4. Means providing protection for legs, hands, heads, eyes, face, hearing organs. Among them, in particular, shoes, booties, mittens of tarpaulin, glasses, shields, berets, helmets, headphones.
5. Means providing protection against falling.
6. Dermatological preparations.

Safety technique

Legislation establishes the procedure in accordance with which employees are provided by means of protection. The employer is obliged to provide PEF to persons engaged in polluted areas and harmful industries. In addition, the employer must provide preservation, washing, drying, deactivation, disinfection, as well as repair of workwear. According to the provisions of the Articles 215 of the TC, PPE, including foreign manufacture, must comply russian standards And have a certificate. Otherwise, the use of funds is prohibited.

by profession

As a rule, they are envisaged regulatory actsreceived by the executive bodies. For example, the relevant provisions are present in the order of the Ministry of Health and Social Development of October 01. 2008 No. 541n. It approved the standards for issuing overalls to employees engaged in enterprises with harmful, hazardous conditions operating at elevated temperatures on through production areas. The order provides for the types and limits of SIZ for the year. Names of professions included in regulatory documenttaken from qualifying directories.

Procedure for granting

The rules for issuing PPE establish that specialists of professions provided for in typical norms receive workwear regardless of whether their posts are present in qualifying directories or other acts. Ministry of Health and Social Development is endowed with the right to take other provisions regulating these issues. For example, orders can be published, regulating the issuance of workwear to employees of water management, housing and communal services, metallurgy, construction, mining or oil and gas enterprises.

Production conditions

They are considered to be determining criteria for regulating the issuance of workwear. For example, at a chemical enterprise, in any case, limits are established for the provision of SIZ drivers, locksmiths, welders, craners, laboratory technicians. The legislation may determine the individual types of workwear to use specific posts by employees. For example, such provisions are provided for food enterprises. These employees are offered hats, winter overalls, leather boots, etc. Drivers of the electricity complex enterprises should also receive PPE. However, things must meet the requirements established for this area of \u200b\u200bactivity. For example, winter overalls Must be protected from water, electric flow.

Providing SIZ over limits

The employer has the right to exceed the established issuance standards. This necessity is determined by the peculiarities of production activities. The right to exceed the limits is provided for in 221 Article TC. By accepting the appropriate decision, the employer agrees with representatives of the trade union. Determining factors in this case are financial opportunities Production, priorities in organizing personnel management policies. The employer can provide employees with the types of PPE, not provided for in legal acts. For example, it can be special summer overalls. However, in this case, certification is required in the areas of the production activities of employees.

Documenting

At the stage of signing the contract, the employee must be familiar with the rules governing the issuance of workwear. The company forms a special register in the specialties and positions for which PPEs are provided. In such statements, sections can be provided for sections, which indicate the number, the duration of operation of the sets. For instance, summer overalls May be provided in an amount 1 set per employee. The duration of operation - from May to September. In the statement there may be separate means of protection, their number, and frequency of granting. Such a registry is usually drawn up at enterprises employed in the construction, processing, mining, chemical production. In the norms of issuing the regular replacement of workwear. By general rulesNew PPEs are not less than once a year. Issuing standards may be reflected in the collective agreement or executed separate act. Information about which SIZ was received by the employee are indicated in his personal card.

Important moment

If the employer approves improved overalls issuing norms, then relevant information is reflected in the collective agreement. At the same time, the standard criteria recommended by the legislation modified in the enterprise are given. The fact of the provision of a SIZ employee is confirmed by his signature. The extradition of overalls is made by an authorized employee of the enterprise. PPCs are provided with personnel on rental rights. When dismissing or translating an employee to another position that does not require the use of workwear, products are returned to the employer.

Specifications of replacement SIZ.

In some cases, the employer after coordination with the State Inspectorate on from and trade union to purchase workwear other than the above-mentioned norms. Such actions are usually determined by the leadership's desire to ensure the best protection of personnel. For example, a bathrobe can be replaced with a hb costume. Worker instead of leather can get rubber boots. Half-foots from artificial material can be replaced by Kizzi. Special attention It is paid to the material from which overalls are made. An apron on a rubberized basis can be replaced by polymer, if in this case it will better protect the employee. A similar situation with means to protect hands. For example, if the production process requires, tarpaulin mittens can replace polymer.

Nuances

Some PPEs may be provided to employees after the preliminary certification of industrial areas. The list of such funds includes, in particular, plugs, light filters, glasses, PVC glove, galoshes, gas masks, rug, respirator, etc. As part of the certification is studied. professional activity. In accordance with the results are established. SIZ who receive employees must correspond to them by sex, growth, size, as well as conditions of activity. Duty funds are provided by personnel at the time of execution. technological operationsfor which they are provided. Transmission of such PPEs is carried out between shifts. Responsible for the use of funds are masters of sites. With the onset of cold weather, warm things are issued: jackets, tulups, boots, ruins, etc. with the arrival of the warm season they are surreated to the warehouse until the next season.

Number of sets

For each employee there is one norm. However, since 2014, it can be enlarged. For example, if 5 pairs of gloves are relying for a year, the employee can get 10 pairs for 2 years. According to the legislators, this order will allow the staff to look more neat. It should also be noted that currently allowed to provide various SIZ to employees who combine several activities. For example, if a citizen is listed in the position of the battery and the driver at the same time, it receives two respective set. The output of personnel to work without PPE is regarded as a violation of discipline. If employees are on production in improper form, the law provides for penalties for the management of the enterprise.

Protection of hands

The most inexpensive and common means are gloves. They protect hands from contamination, scratches, abrasions, small mechanical effects. The HB glove is made of natural cotton yarn. It provides free air exchange, prevents excessive hand sweating. The HB glove protects the hands when performing carpentry, mechanical collecting, paint, construction, warehouse, car repair operations. This type of PPE is used in cargo transportation enterprises, car service, service stations. Additional resistance provides a polymer coating. The PVC glove protects from the slip to the details, creates a stable grip with objects.

Financial statements

Accounting overalls is made according to actual acquisition costs. The company can make PPE independently. In this case, the costs of product release first group on accounts that generalize information on production costs. The cost of manufacturing is calculated by the cost. It includes all expenses. During the direction finished products The act of executed works is issued. In this case, the documents are recorded:

DB sch. 23 cd. Sch. 10 in terms of production costs.

Analytics is conducted in detail, indicating the number, name, date of receipt and return, as well as financially responsible employees.

Specification standards of overalls

The procedure for disposing of SIZ depends on whether funds are assigned to OS or are included in productive reserves. Usually overalls refers to the last. However, at its cost, more than 40 thousand rubles, and the period of operation for more than a year, it is included in the mainstater. When forming accounting documents Apply. The disposal may be issued in a linear way through the period of useful exploitation or directly upon the provision of an employee. The first method is applied if the term of use is more than a year, the second, respectively, less than a year. It should be noted that in some enterprises a uniform is provided, not intended to ensure the protection of employees from the adverse effects of production conditions. It is not overalls, respectively, its accounting has its own specifics. Uniform, as a rule, indicates employee belonging to a particular company. Specification standards of overallsestablished by legislation, can be changed to the side of magnification. This is allowed in the following cases:

1. Reducing the period of operation of things. The rules provide for the maximum use of clothing. It can not be increased, but to reduce - it is possible.
2. Replacing a certain type of PPE to another. As mentioned above, the corresponding decision should be coordinated with the State Inspectorate in writing.
3. Providing SIZ to employees for which it is not provided in typical norms. In these cases, the attestation of production activities is pre-performed.

No decrease is allowed. If, in accordance with the law, the employee must receive two pairs of pants per year, then it is impossible to provide him. Otherwise, the head can get a fine. If such a violation is allowed again, it may entail the suspension of the enterprise to 3 months. From the above, it follows that if the employer establishes its own, they should increase staff protection, improve the security of PPE employees, and not worsen them.

Main ways of retirement

Overalls are written off according to expenses that were actually produced on its manufacture or purchase. The manual independently decides which method to use to include costs in production costs. This can be done:

1. Completely at the time of vacation products.
2. Partially for a certain period from the beginning of application.

Overalls, which does not exceed 3 months., Is subject to complete write-off.

Tax Features

Overalls are taken into account without VAT. SIZ is provided to employees for a certain time, that is, the ownership of them does not pass to the personnel, but remains from the enterprise. In some cases, it may, however, arise complexity. They are connected with the fact that in individual enterprises, employees pay for overalls. For example, this situation is possible when dismissal. Distributing the contract, the employee contributes the residual cost of PPC to the cashier. In this case, it is necessary or accrued to VAT, or be guided by the decision of FAS No. 2901/2008. According to his provisions, the employee did not acquire overalls, but only paid the company compensation. Insurance contributions The PPE is not charged if they are not transferred to the property personnel.

Additionally

It should be said that the Tax Accounting of the Writing Office of PPE differs from accounting. Funds whose cost is less than 10 thousand rubles. With the period of operation less than a year, include in material costs. The cost of their purchase is considered indirect. They are written off at the time of the provision of workwear. If the cost is more than 10 thousand rubles, and the period of operation exceeds the year, PPE is included in the amortized property. Write-off in this case is made by a linear method.

1C.

The conclusion from the operation of overalls is carried out using the document it can be administered in two ways. In the first case, the operation is carried out on the basis of "transfer of funds". Introduction can be done separately. In this case, the fields are driven by using the "Selection" button or manually. In addition to the "Location" column, you should specify the workshop from which the removal of SIZ. "Consider spending" needs to be filling if the cost of overalls is not completely repaid. The default costs are credited to the debit of the account, which is indicated in the main part.

Acquisition

Buying overalls is issued using the document "Arrival of goods" with the corresponding type of operation. To add the nomenclature position, you must enter a new item in the appropriate tab, in the "Overalls" group. Here the number of products and scores is indicated (10). At the next stage, the transfer of materials is issued. This uses the same document. It should indicate the employee who receives PPE.

Conclusion

The procedure for writing off the cost of overalls depends on the operational period. If he is more than a year, then it is referred to the peculiarity of the SIZ in the fact that they cannot be included in the OS, if the cost is less than 40 thousand rubles. In this case, overalls are written off or linearly, or in proportion to the volume of operations performed. In the latter situation, it is necessary to form a document on the development monthly, register the number of products issued in it. In the debit of records on which overalls are written off, the figures specified in the "Reflection of Expenditure" field are substituted. This is an account (20 or 25), an article costs, a division, for off-balanced sch. 10.10, 10.11 The amount falls after the documents will be held. If the cost of cost is performed during the entire operational period, the postings are indicated at the end of the period when closing the month. To reflect these operations, an appropriate register is envisaged. It forms a record DT. 20.01 cd sch. 10.11.