Harmfulness bonus 4. The procedure for calculating and calculating surcharges for hazardous working conditions. Increased salary for hazardous working conditions

From January 1 of this year, a special assessment of working conditions and part 1 of Art. 28 of Law No. 426-FZ of December 28, 2013 (hereinafter referred to as Law No. 426-FZ) replaced the certification of workplaces.

From the same date, changes to the Labor Code of the Russian Federation came into force, which oblige the employer to provide guarantees and compensation to employees engaged in work with harmful and (or) dangerous working conditions. This is confirmed by the results of the special assessment, not the certification.

In this regard, an opinion has emerged that the employer is not obliged to provide guarantees based on the results of certification and Soviet Lists before conducting a special assessment. Is it so?

How to provide compensation “for harmfulness” before conducting a special assessment

If workplace certification was carried out before 01/01/2014, then its results are used to provide employees with guarantees and compensation “for harmfulness” clause 4 of Art. 27 of Law No. 426-FZ.

As confirmed by the Ministry of Labor, the results of the previously conducted certification are valid for 5 years from the date of its completion, but no more than until December 31, 2018. Therefore, the demands of individual representatives of local regulatory authorities to immediately conduct a special assessment are illegal. Explanation of the Ministry of Labor dated 03/07/2014.

It is impossible to change guarantees and compensation to “harmful persons” for the worse compared to those in force as of 01/01/2014 until special assessments are carried out and clause 3 of Art. 15 of Law No. 421-FZ of December 28, 2013 (hereinafter referred to as Law No. 421-FZ).

FROM AUTHENTIC SOURCES

“ Before the employer conducts a special assessment of working conditions, the employee must be provided with the guarantees and compensation that were provided before January 1, 2014 based on the results of workplace certification. It does not matter when the employment contract was concluded with the employee - before January 1, 2014 or after this date.”

It is also impossible, before carrying out a special assessment, to reduce the level of guarantees and compensation provided to “harmful persons” on the basis of Soviet Lists and other regulatory legal acts of the USSR to the extent that does not contradict the Labor Code of the Russian Federation, paragraph 3 of Art. 15 of Law No. 421-FZ; Decisions of the Supreme Court dated January 14, 2013 No. AKPI12-1570, dated June 4, 2013 No. AKPI13-411.

What employees are entitled to “for harmfulness” based on the results of a special assessment

Now the minimum amounts, procedure and conditions for providing guarantees and compensation to employees “for harmfulness” are spelled out directly in the Labor Code of the Russian Federation, Articles 92, 117, 147, 219 of the Labor Code of the Russian Federation. Previously, they were established by the Government under Art. 219 of the Labor Code of the Russian Federation (as amended, valid until 01/01/2014); Government Decree No. 870 dated November 20, 2008.

Let us say right away that the minimum amounts of guarantees and compensation have not changed. However, according to the results of the special assessment, separate guarantees are not provided not only to workers employed in optimal and acceptable working conditions, as was the case before, but also to some of the “harmful workers”.

<или>subclass 3.2

<или>subclass 3.3

<или>subclass 3.4

* For work over 36 hours, the employee is paid a separate monetary compensation in the manner, amount and on the terms established by industry (inter-industry) agreements and collective agreements.

Compensation to workers “for harmfulness” cannot be reduced in comparison with those established on 01/01/2014, if a special assessment confirms that the employee has retained the same working conditions and Part 3 of Art. 15 of Law No. 421-FZ. This is especially important in cases where Labor Code rules change for the worse for the employee.

FROM AUTHENTIC SOURCES

“ According to the new rules of the Labor Code, subclasses of “harmfulness” 3.1 and 3.2 do not give the employee the right to a reduced salary work time(36 hours) art. 92 Labor Code of the Russian Federation. In subclass 3.1, no additional leave is granted under Art. 117 Labor Code of the Russian Federation. However, if these compensations were established for the employee based on the results of certification carried out before 01/01/2014, and the special assessment confirms the preservation of the previous working conditions, then compensation should continue to be provided under Part 3 of Art. 15 of Law No. 421-FZ ".

Until January 1, 2014, the Labor Code of the Russian Federation prohibited the replacement additional leave“for harmfulness” monetary compensation Art. 126 of the Labor Code of the Russian Federation (as amended, valid until 01/01/2014). Now replacement is partially possible. The employee for part of the leave “for harmfulness” over 7 calendar days you can pay the money. The possibility of such a replacement must be specified in the industry (inter-industry) agreement and collective agreement. The latter must also indicate the amount of compensation. And the employee will need to conclude an additional agreement to the employment contract, which will indicate the possibility of replacing Articles 117, 126 of the Labor Code of the Russian Federation. What can be considered when determining the amount of compensation?

FROM AUTHENTIC SOURCES

“In exchange for days of additional leave, the employee must be paid average earnings.

In addition to this, the employee must also be paid additional compensation in the amount determined by the collective agreement, but not lower than the amount established in the industry (inter-industry) agreement.

KOVIAZINA Nina Zaurbekovna

Now, in hazardous work, an increase in the length of the working week and working day is allowed under Articles 92, 94 of the Labor Code of the Russian Federation.

Is it possible to regard an increase in work up to 40 hours in harmful conditions as overtime work?

FROM AUTHENTIC SOURCES

“According to the Labor Code of the Russian Federation, work in excess of 36 hours in this case is not overtime. Therefore, when recording working hours in total, it should be taken into account according to the standard hours of the accounting period. And in the time sheet it must be reflected as regular work. For such work, in addition to payment for hours worked, additional compensation must be paid in the amount determined by the collective agreement, but not lower than the amount established in the industry agreement and “.

KOVIAZINA Nina Zaurbekovna

Compensation payments related to the performance of labor duties are not subject to personal income tax, clause 3 of Art. 217 Tax Code of the Russian Federation. Is it possible to exempt from taxation monetary compensation paid to an employee for working in hazardous conditions for more than 36 hours a week? The Ministry of Finance believes no.

FROM AUTHENTIC SOURCES

“Despite the fact that payment to an employee for work over 36 hours a week is specified in Art. 92 of the Labor Code of the Russian Federation as compensation, it is such in the sense of Art. 164 of the Labor Code of the Russian Federation is not. In essence, this is a compensation payment for work in hazardous conditions, included in wages. The grounds for exempting such payments from personal income tax in Art. 217 of the Tax Code of the Russian Federation is not established about “.

If summarized accounting is introduced for “pests,” then the duration of the accounting period cannot exceed 3 months (previously -1 year) Art. 104 Labor Code of the Russian Federation.

Increased or additional compensation compared to the Labor Code of the Russian Federation, as before, can be independently established by a collective agreement or local regulations under Art. 219 Labor Code of the Russian Federation.

The procedure for calculating and accruing surcharges for hazardous working conditions

Working in an unfavorable environment deteriorates a person's health.

Therefore, in the Russian Federation, at the legislative level, employers are required to pay compensation to those workers who are constantly exposed to harmful influences in their workplace.

What professions are covered by the law in 2017? And what additional payments and benefits exist in this case? Let's take a closer look in this article.

Dear readers! The article talks about typical ways to resolve legal issues, but each case is individual. If you want to know how solve exactly your problem- contact a consultant:

Legislative regulation

In order to protect the health and life of workers exposed to the negative influence of production factors, several legislative acts have been approved in the Russian Federation.

Article 147 of the Labor Code of the Russian Federation entitles them to receive a cash supplement. But they can only get it if the influence of the negative impact during labor process established during workplace certification before the beginning of 2014. Such standards were established before the beginning of the specified year.

Innovations in legislation on occupational hazards were adopted in Federal Law No. 426 dated December 28, 2013. They replaced the previously existing concept of certification with a different definition - assessment of the working conditions of personnel. Moreover, in Part 4 of Art. 27 of this law, the employer does not have to inspect those workplaces that have been certified during the previous 5 years before the adoption of this standard. The exception concerned only unscheduled analysis due to the need to analyze the impact of the work environment.

Workers directly involved in the production process, where it is impossible to avoid negative influence working environment, in Art. 219 Labor Code of the Russian Federation guaranteed right to additional amount to salary .

In addition to it, the employee must be ensured:

The employer decides the type and amount of compensation at his own discretion in accordance with the norms of the Labor Code of the Russian Federation. He is not prohibited from initiating an increase in their size. Funds for paying additional wages are deducted from the employer's insurance contributions according to the tariffs. Tariffs for compensation payments are set by insurance organizations.

In some regions there is a special tariff, which is established for difficult natural conditions. An example is the resolution N 403/20-155 dated July 2, 1987, which determines the payments of the Ural coefficient from 1.15 to 1.20.

Classification of working conditions in the workplace

What harm can come from a work environment with a negative impact on human health? This is a specific factor that influences a worker in a production environment, capable of penetrating directly into the body or influencing it through wave radiation. As a result, the employee may develop an occupational disease or other disorder, causing a deterioration in his condition or loss of health in his offspring.

Unfavorable working environment factors can cause weak or strong influence on human health. It all depends on the working conditions in which a person works. Therefore, in each organization it is necessary to identify workplaces where the negative working environment affects the functions of the body in order to assign them one class or another.

The environment where it is carried out human labor, are divided into classes depending on the degree of deviation from the norms in which a person feels good. Special Commission on Labor Protection sets the degree of deviation from approved standards depending on the severity of the influence of a harmful or dangerous factor.

Classification includes 4 classes of negative impact working conditions:

Optimal. In such a working environment, a person maintains health and maintains a high level of performance.
Acceptable (safe). In the working environment there is no excess of maximum permissible concentrations according to approved hygienic standards. During the rest period, a person has time to restore his strength before going to the next shift. Participation in production processes does not have an adverse effect on the worker, which may subsequently worsen the health of the worker or affect the dysfunction of the offspring.
Harmful. There are factors that negatively affect a person or his offspring when performing job responsibilities.
Dangerous (extreme). The presence of strongly influencing factors in production, which during the working day pose a great threat to life and health.

The strength of the impact on human health in an unfavorable environment (grade 3) in turn divided into 4 degrees:

The first is assigned to a work environment when a person experiences functional changes that require a longer recovery period than the time between shifts. There is a possibility of permanent deterioration in health.
The second is that the influence of an unfavorable environment leads to persistent functional changes in the body, which are often diagnosed as an occupational disease. Moreover, it is precisely those organs that are affected that are most exposed when performing work in a given specialty without loss of professional ability to work.
The third is characterized by the presence of factors that provoke the occurrence of diseases in workers that are characteristic of this profession. The body suffers mild to moderate harm, leading to a ban on work in this specialty.
The fourth degree is characterized by a very negative work environment, leading to severe functional changes in the body and serious occupational diseases with loss of general ability to work.

The worker receives the right to additional payment not so much for the difficult environment where human labor is carried out, but because of their harmful effects on the human body. Therefore, the employer is obliged to accrue and pay an additional payment to the salary of a person who does not spare his health for the needs of production.

For what working conditions are they required to pay compensation?

Concern for the health of the working class was one of the main directions in the USSR. Back in 1974, a list of industries, professions and workshops with particularly difficult working conditions was officially approved. In addition to the list, instructions were developed regulating the procedure for its use. Since that time, specialists whose work was associated with an unfavorable workplace environment have been awarded additional payments.

Currently, other professions have been added to the register. If the specialty in which a person works is approved in the list of specialties with particularly harmful conditions, then the additional payment is paid without certification. For other workers, you still need to confirm your rights. This can only be done by a commission that conducts workplace certification. She analyzes the work environment and makes a final decision confirming which harmful factor is causing the employee’s health to deteriorate.

In all regulations that prescribe additional payments to employees, only blue-collar occupations with severe factors appear. Office personnel can count on such compensation only if there is evidence of negative factors in the workplace. For example, the location of waste disposal sites or hazardous industries near the building.

Amount of surcharge

At the legislative level, for the risk of loss of health when performing work in an unfavorable environment, a minimum amount of additional payment is established, amounting to at least 4% of the official salary of employees working in a normal environment. The percentage of the bonus factor for harmfulness is agreed upon between the staff of the enterprise or its representative committee and the employer.

When the amount of the surcharge is finally agreed upon, data on this will be reflected in the following documents:

If there is a trade union committee, then the amount of additional payment is fixed in the collective agreement.
In the employment contract between the applicant and the employer when hiring a person.
The manager issues an order or other local act with familiarization of the persons involved with signature.

Unfortunately, the collective agreement is not included in the mandatory documents for all types of enterprises. Therefore, Order No. 558 of the Ministry of Culture required each employer to have a Wage Regulation, which is a separate administrative document for the organization. It reflects the procedure for remuneration, including the amount of additional payments.

Thus, the employer can increase this amount of funds independently, taking into account all the difficult working conditions of his employee.

Calculation procedure

During inspections, the commission determines to what extent the conditions do not correspond to favorable hygienic standards and assigns them one or another class of hazard.

Depending on these data, the accountant will calculate such amounts:

Employees working in a work environment of hazard classes 1 and 2 are not accrued interest on their salary for hazardous conditions.
For workers whose work environment is assigned class 3, additional payment must be made in accordance with the severity of the influence from harmful factors. It also takes into account how long each person is exposed to the unfavorable environment. The amount received must be within 4 percent tariff rate to a maximum of 24%.
Workers who are involved in a class 4 hazardous industrial accident are immediately removed from the labor process. They must be removed immediately due to the great risks to health and life. Only in case emergency situation they can carry out duties and prevent the consequences of severe damage on a large scale.

Registration procedure

Before the order for the enterprise after certification the following points are approved:

the results obtained from assessing working conditions;
a list of jobs by profession and position in which workers are involved in work in an unfavorable working environment.

The procedure for completing documentation for calculating additional amounts for harmfulness can be found in special Instruction No. 35 dated February 22, 2008.

The supervisory authorities over employers for the calculation of additional payments for unfavorable working conditions are Rostrud and State Labor Inspectorate in the constituent entities of the Russian Federation.

If the employer evades its obligations to accrue amounts for harm, then the worker or team must submit a written statement to the company administration. In case of an unreasonable refusal, the employee should apply for protection of his rights to the above-mentioned regulatory authorities with an application and a copy of the work record book to confirm the fact of employment in the organization. Based on the request received, they will check the existing conditions in the workplace and the presence of negative factors.

Procedure for accrual and issuance

The amount of additional income to the salary for an unfavorable working environment can be calculated using the Standard Regulations. The document was approved by Resolution of the State Committee for Labor of the USSR and the Secretariat of the All-Union Central Council of Trade Unions dated October 3, 1986 N 387/22-78. This is stipulated in the Information of the Ministry of Labor of the Russian Federation dated October 1, 2012.

Also, Rostrud, in a letter dated June 19, 2012 N PG/4463-6-1, explained the procedure for using USSR standards that are included in a collective or labor agreement.

In Standard Provision the following coefficients are provided additional payments to the tariff rate (salary):

heavy and harmful conditions- 4, 8 and 12%;
especially heavy and harmful - 16, 20 and 24%.

Working pensioners additional payment is calculated in the same way as for all other employees of the enterprise.

For information on compensation surcharges for hazardous working conditions, see the following video:

Still have questions? Find out how to solve exactly your problem - call right now:

What payments are due to employees from the company when they receive an occupational disease?

What occupational diseases do hairdressers have?

Benefits and allowances for health workers who have received occupational diseases

Benefits for employees working in hazardous working conditions

9 comments

Good evening, can an employer include harmfulness in the salary, that is, it is written in the contract that the salary is such and such and such, of which so much is 4% for harmfulness

Hello Alexander, according to Art. 129 Labor Code RF Salary (official salary) is a fixed amount of remuneration for an employee for the performance of labor (official) duties of a certain complexity for a calendar month without taking into account compensation, incentives and social payments. All other bonuses, including those for harmful activities, must be included in the salary separately.

Is it possible to reduce the additional payment for hazardous working conditions and, in this regard, make changes to the employment contract?

Hello Tatyana, the premium for harmfulness is specified in employment contract in the amount of a percentage of the official salary. If the rate for hazardous work is reduced, then a commission must be convened, working conditions are checked for compliance with current legislation, and based on the decision of the commission, an order is issued from the manager to reduce the rate or eliminate it. After which changes are made to all labor protection orders regarding hazardous conditions.

Good afternoon Please tell me, does a chemistry teacher in a secondary school have the right to compensation payments in the amount of 12% of the salary for harmful working conditions or not? Thank you.

Hello Lyubov, the basis for establishing increased tariff rates and providing compensation to workers are the results of workplace certification, which is carried out in accordance with Order of the Ministry of Health and Social Development of the Russian Federation dated August 31, 2007 No. 569. Based on the results of workplace certification, your working conditions may be recognized as harmful. The amount of the bonus to the official salary for harmfulness is determined by collective and labor agreements.

Is road workers working with hot asphalt hazardous or not?

Hello Nikolay, The list of jobs with harmful and dangerous working conditions is determined by the Government of the Russian Federation, taking into account the opinion of the tripartite commission for regulating social and labor relations. There are no road workers there.

Judicial practice Supreme Court RF (decision dated 06/04/13 No. AKPI13-411) established that working conditions can be recognized as harmful based on the results of workplace certification.

Vodokanal. All surcharges were removed for sewer station workers. Allegedly, they are not in such conditions all day (in the sewer) and therefore there is no harm. It is legal?

Ask a question X

Sections

Popular in this section

Free legal consultation

Moscow and region

St. Petersburg and region

Publication and copying of materials without the written consent of the author is prohibited.

Additional payment for hazardous working conditions at work

the most important articles for you

Who is entitled to additional payment?

To determine the list of positions eligible for additional pay for hazardous working conditions, it is necessary to conduct a special assessment of working conditions (SOUT). If the certification of workplaces has already been carried out, and no more than 5 years have passed since it was carried out, the SOUT need not be carried out. Otherwise, the deadline for conducting SOUT is until the end of 2018. Based on the assigned hazard classes, a salary increase is made.

Optimal conditions relate to class 1, acceptable conditions - to class 2 and do not require any additional payments. The table below identifies classes that require special attention.

3rd grade (3.1, 3.2, 3.3, 3.4)

Hazardous working conditions

Additional leave (at least 7 days)

Shortened working hours (no more than 36 hours per week)

Additional payment for harmfulness (at least 4% of salary)

Amounts of additional payments for harmfulness

Legislatively, additional leave and additional pay for harm are regulated by the Labor Code of the Russian Federation in Articles 117 and 147. At the same time, an acceptable minimum has been established - no less than 4% of the salary or tariff rate, but the enterprise has the right to increase the amount of payments and the duration of rest days. In addition to the Labor Code, the amount of additional payments is regulated by industry agreements in certain areas of production. Such agreements also determine the minimum amount of salary increase and are concluded for a certain period.

Registration of premiums for harmfulness

In an organization where there are harmful production factors, it is necessary to work through a number of documents:

Local regulatory act. This may be the “Regulations on the procedure for compensation for working conditions” or “Labor Rules”. It sets out the procedure and amount of payments, stipulates the right to additional leave and a shortened working day.
Order on approval of LNA on allowances. In the text of the document it is appropriate to indicate the names of the responsible persons, whereas in the LNA only positions and general order actions. To make the task easier, you can use standard sample order for additional payment for harmfulness.
Enter data on working conditions and compensation into employment contracts. For newly hired employees, information can be added to the contract; for existing employees, additional agreements can be concluded to the employment contract. Data is entered in accordance with the topic of the supplement:

in the clause of the contract “working conditions” - about the hazard class according to the SOUT;
in the paragraph “working hours and rest” - about additional leave;
in the “remuneration” clause - about the allowance for harmful conditions.

Ensure that the surcharge is reflected on the payslip. Compensation should not be added to the bonus part or included in the salary; additional payment for work in hazardous working conditions should be obvious to employees and provable in the event of inspections or legal proceedings.

Sample order for additional payment for harmfulness

Military personnel may have to work longer to qualify for a pension. High-ranking officials are actively discussing increasing the length of service for them, and also plan to expand the list of banks through which they can receive a pension. We will tell you in the article what other amendments are being prepared.

Applying for a pension - where to start? In this article, we will look at what actions an employer must take if the time has come for an employee working at his enterprise to apply for a pension benefit.

Russian legislation provides benefits in relation to pension accruals for certain categories of citizens. One of them includes the population of more than 30 regions Russian Federation related to regions Far North and areas equivalent to them. In the article we will consider the concept of northern pension experience and the features of its calculation.

Many citizens who have reached retirement age continue to work. We will tell you in the article what benefits are available to employees receiving pension benefits, and what benefits they cannot take advantage of.

In short, yes, military service is included in the length of service, both in insurance and in retirement due to age. How exactly it is included in the calculations will be discussed in the material below.

Full or partial copying of materials is prohibited,

How is pay for hazardous working conditions calculated?

Payment for hazardous working conditions is compensation provided to an employee for possible harm associated with working in unfavorable working conditions. You will learn about all the significant points regarding such an additional payment from our material.

Legislation on compensation payments for hazardous working conditions

Labor legislation, among guarantees and compensation for specialists operating in industries with unfavorable working conditions, provides a guarantee of increased pay. This issue is regulated by a whole range of regulatory documents, including:

Labor Code of the Russian Federation;
law "On special assessment..." dated December 28, 2013 No. 426-FZ;
letter of the Ministry of Labor of Russia dated May 20, 2014 No. 15-1/OOG-486 on the issue of providing compensation for professional activity, conducted in unfavorable conditions;
Resolution of the State Committee for Labor of the USSR and the Secretariat of the All-Union Central Council of Trade Unions dated October 3, 1986 No. 387/22-78 (in the part that does not diverge from the norms of current legislation);
Resolution of the Central Committee of the CPSU, Council of Ministers of the USSR, All-Union Central Council of Trade Unions dated September 17, 1986 No. 1115 (to the extent that it corresponds to the norms of current legislation).

It is necessary to keep in mind that the Government Decree “On establishing a shortened duration...” dated November 20, 2008 No. 870, which previously regulated additional issues. payment for unfavorable working conditions, has lost its force since 01/01/2014, so it cannot be relied upon from now on.

Working conditions and salary supplement

The provisions of the norm of Part 1 of Art. 147 of the Labor Code of the Russian Federation for workers in hazardous and hazardous industries additional payment is due. Negative production conditions are recognized as such a working atmosphere in which the permissible standard for the impact of adverse factors accompanying the work process on the physical condition of a person is exceeded, which can result in temporary health problems, chronic diseases, and occupational diseases.

According to Art. 14 of Law No. 426-FZ, the existing labor conditions at places of work, depending on their inherent unfavorable factors and their impact on the health of employees, are divided into the following classes:

Thus, within the meaning of Art. 147 Labor Code of the Russian Federation compensation for work in hazardous working conditions is due to employees whose job evaluation classified them as belonging to the 3rd and 4th classes.

How is the degree of harmfulness of work activity determined?

The decision on the hazard class of working conditions at a particular workplace is made by experts, based on the methodology proposed in the order of the Ministry of Labor of Russia “On approval of the methodology...” dated January 24, 2014 No. 33n. In this case, the order contains 4 annexes:

Methodology for special assessment of working conditions.
Classifier of unfavorable factors.
Form of a report on the special assessment.
Recommendations for filling out the report.

Unfavorable ones include:

production factors, including negative physical, chemical or biological effects on the employee;
factors of the labor process, which are measured by the severity and intensity of work activity.

identification of potentially negative factors accompanying production;
research and measurement of the actual values of identified unfavorable factors at a specific place of work;
assignment of working conditions in accordance with the degree of negativity to the classes listed above based on the results of the research.

Since Law No. 426-FZ came into force on January 1, 2014, the previously conducted certification jobs employees, according to the rules of the legislation in force before 2014, is recognized as valid for 5 years when resolving issues regarding the provision labor guarantees employees, including additional remuneration for unfavorable working conditions (Part 4, Article 27 of Law No. 426-FZ).

Note: a special assessment of working conditions is not carried out in relation to homeworkers, remote employees and working for citizens who are not individual entrepreneurs.

Increased payment for harmfulness - additional. tariff, 4 percent or something else?

The rate of additional payment for harmfulness is established only in the Labor Code of the Russian Federation. In Part 2 of Art. 147 this normative act the minimum amount of compensation for negative working conditions is determined, which is equal to 4% of the salary for the position held. Moreover, further, in Part 3 of the same article, it is clarified that the specific amount of the additional payment is established by the employer, taking into account the opinion of the trade union in accordance with the procedure defined by Art. 372 Labor Code of the Russian Federation.

When determining the exact amount of payment, it is possible to apply the provisions of the State Committee for Labor of the USSR and the Secretariat of the All-Union Central Council of Trade Unions dated October 3, 1986 No. 387/22-78, as well as the resolution of the CPSU Central Committee, the Council of Ministers of the USSR and the All-Union Central Council of Trade Unions dated September 17, 1986 No. 1115 (in the part that does not contradict the norms current legislation). The amount of additional payment according to the standards of these documents can reach up to 24% of the salary, depending on the points that assess the harmfulness of work at a particular place of work.

Thus, the amount of compensation for harm must be specified by the employer (at the same time, different payment options may be determined for different “unfavorable” vacancies) and fixed:

in the specialist’s employment contract;
internal documentation;
collective agreement.

How to calculate the amount of additional payment for work in a hazardous environment in 2016?

Due to the fact that modern legislation does not define methods for calculating the exact amounts of compensation for production activities in negative conditions, you can use the provisions of the Resolution of the State Committee for Labor of the USSR and the Secretariat of the All-Union Central Council of Trade Unions dated October 3, 1986 No. 387/22-78, which proposes linking the amount of additional payment with points, assigned to each class of working conditions. This means that the procedure for calculating the amount of remuneration for activities in unfavorable production conditions assumes:

Determination of the class of working conditions. As mentioned above, this is done by special assessment specialists.
Converting the degree of adverse impact into points. The sum of points is calculated for each of the factors that exceed hygienic standards (clause 1.3 of the regulation, approved by resolution No. 387/22-78). According to Appendix No. 2 to this provision, class 3, 1st degree of harm corresponds to 1 point, 2nd degree - 2 points, etc.
Establishing the duration of the influence of a negative factor. To assess the interference of a specific unfavorable factor on working conditions, the duration of its impact on the worker during the shift is important.
Calculation of payment for work in unfavorable conditions. In this case, all unfavorable factors found during the special assessment are taken into account. To calculate the amount of compensation, you can also use the regulations approved. Resolution No. 387/22-78 (clause 1.6) and introduce a gradation of the amount of additional payment from 4 to 24% of the salary, where harm assessed up to 2 points will be compensated in the amount of 4% of the salary, from 2 to 4 points - 8%, etc. d.

When using such a point system for taking into account the harmfulness of working conditions and calculating compensation for them (or another method of determining the amount of additional payment for harmfulness), it is advisable to develop a separate internal document of the enterprise, which will describe in detail the entire system for calculating the amount of compensation for work activities in unfavorable production conditions.

Additional tariff for insurance contributions to the Pension Fund of the Russian Federation

In accordance with the provisions of paragraph 3 of Art. 27 of the Law “On Labor Pensions in the Russian Federation” dated December 17, 2001 No. 173-FZ, periods of work listed in paragraphs. 1-18 p. 1 art. 27, are included in the length of service that gives the right to receive a pension earlier than the generally established period. However, this is only possible if:

such work took place after 01/01/2013;
the working conditions for the specified work corresponded to the class of harmful or dangerous;
the employer made insurance contributions according to the standards determined by Art. 58.3 of the Law “On Insurance Contributions in Pension Fund RF..." dated July 24, 2009 No. 212-FZ.

Based on the norms of Art. 58.3 of Law No. 212-FZ additional. tariffs in 2016 are as follows:

Without conducting a special assessment of the production environment:
- for specialists working in hazardous industries - 9%;
- for employees engaged in activities in difficult working conditions - 6%.
Based on the results of a special assessment of the labor situation:
- unfavorable conditions of class 1 and 2 do not require additional payment;
- Class 3, 1st degree (subclass 3.1) requires an additional payment of 2%;
- 3 class 2 degrees (subclass 3.2) - 4%;
- 3rd class 3rd degree (subclass 3.3) - 6%;
- 3rd class 4th degree (subclass 3.4) - 7%;
- 4th grade - 8%.

It is necessary to keep in mind that as of January 1, 2017, Law No. 212-FZ ceases to apply, after which the amounts of additional tariffs will be established by Art. 428 of the Tax Code. Until this point, no changes in tariffs are predicted.

Features of taxation of compensation for harmful work

Many questions arise about the taxation procedure for wages increased by an additional payment for production activities in unfavorable conditions. In particular, the need to deduct personal income tax from the amount of payments for harm is being discussed. At the same time, taking into account the explanations Tax Service and the Supreme Arbitration Court of the Russian Federation, it is required to distinguish between surcharges for negative production conditions in accordance with Art. 147 of the Labor Code of the Russian Federation and compensation for the same conditions within the framework of Art. 219 Labor Code of the Russian Federation.

According to letters of the Ministry of Finance of Russia dated 05/06/2013 No. 03-4-06/15555 and 06/04/2007 No. 03-04-06-01/174, as well as the text of the resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated 10/17/2006 No. 86/06, payment for work in unfavorable production conditions is a component of the employee’s salary. This means that it is subject to personal income tax.

As for additional payments for activities in unfavorable production conditions, determined in accordance with Art. 219 of the Labor Code of the Russian Federation by collective agreement, then such payments, in accordance with clause 3 of Art. 217 of the Tax Code, personal income tax is not assessed. This explanation was given in letters of the Federal Tax Service of Russia dated 04/21/2005 No. 14-1-04/1345@, the Ministry of Finance of Russia dated 12/10/2009 No. 03-04-06-02/89 and 08/06/2010 No. 03-04-06/6- 165, as well as Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated October 17, 2006 No. 86/06.

As you can see, the employment contract and other local documentation of the enterprise can determine both additional payments and compensation for activities in unfavorable working conditions. Moreover, the former are subject to personal income tax (as part of the salary), while the latter are not.

Additional payment for hazardous working conditions in 2017

Harmful working conditions are understood as a set of factors manifested in production activities that can have a negative impact on the health of personnel. In order to determine the presence of harmfulness, as well as its degree, certification (assessment) of workplaces is carried out. The main method for certification (assessment) is measurements.

Availability on manufacturing plant harmful working conditions presupposes the employer's obligation to compensate employees for working in such conditions. Compensation is carried out through the provision of benefits (for example, in the form of shortened working hours, additional leave, special food, protective equipment, vouchers to sanatoriums) and monetary compensation payments. Providing them is an obligation, not a right of the employer.

It should be remembered that the presence of hazardous working conditions limits the possibility of hiring women for certain positions (Article 253 of the Labor Code of the Russian Federation). By virtue of Article 265 of the Labor Code of the Russian Federation, the use of labor by persons under 18 years of age in work with hazardous conditions is prohibited. Lists of works that involve the presence of harmful factors are approved in a manner determined by the Government of the Russian Federation.

What kind of work is considered harmful?

Among the factors determining the presence of a negative impact on the health of employees, it should be noted that the standards are exceeded in relation to:

the severity of work, which implies increased physical stress on the human body;
labor intensity, which implies an increased load on the senses and central nervous system;
external factors factors affecting the worker’s body (ambient temperature, wind speed, air humidity);
sound, ultrasonic and vibration effects;
infrared and ultraviolet radiation;
radioactive contamination;
x-ray radiation;
exposure to electric and magnetic fields;
illumination level;
level of concentration of chemicals, bacteria, microorganisms.

Based on the entire range of signs that negatively affect workers, working conditions are legally divided into 4 groups. Based on this, they could be:

The degree of exposure of workers to harmful factors may vary. In cases where it exceeds certain values, the existing working conditions are considered harmful. It is believed that when performing work functions in such conditions, the risk of developing occupational illnesses increases significantly.

Harmful conditions must be distinguished by drawing a line from hazardous conditions. It is customary to speak of hazardous conditions when personnel are exposed to factors that directly have a negative impact on their health. An example in this case is the work of painters in paint shops. If such employees have the necessary protective equipment, the conditions in which they work are considered harmful. Working without protective equipment implies dangerous working conditions.

In order to determine whether working conditions at a particular workplace are dangerous or harmful, measures are taken to certify workplaces. Within their framework, environmental parameters are measured, as well as a comparison of the results obtained with standards. The list of hazardous professions is set out in Resolution No. 10 of January 26, 1991 of the USSR Cabinet of Ministers.

It should be taken into account that the names of the positions of specialists performing work in hazardous conditions must exactly correspond to their designation in qualification reference books. These directories comply with Resolution No. 10 of January 26, 1991 and, in turn, are subject to approval by the Government of the Russian Federation. If the job titles of specialists do not correspond to the information set out in the reference books mentioned, these specialists may lose bonuses, preferential length of service, as well as other preferences due to these categories of employees.

Peculiarities of remuneration in hazardous and hazardous industries

Regulation of work processes, payments and provision of additional benefits to workers employed in hazardous industries is carried out by Articles 219, 92, 117, 147 of the Labor Code of the Russian Federation. In particular, in accordance with the requirements set out in Article 147 of the Labor Code of the Russian Federation, in 2017 employees have the right to receive additional payments for work in hazardous conditions. It should be taken into account that, by virtue of Art. 219 of the Labor Code of the Russian Federation, the establishment of allowances is guaranteed only to persons directly performing work under the negative impact of production factors. Thus, persons exposed to the negative impact of negative factors can count on receiving wages in increased size.

Each employee performing his or her labor functions in the event of a negative impact of production factors, they have the right to expect to receive these payments, which represent a salary increase, if it was established based on the results of certification activities before the beginning of 2014. This threshold was established due to the fact that until 2014, standards were in force requiring mandatory certification of workplaces in order to determine the presence of hazardous and hazardous factors.

Federal Law No. 426-FZ of December 28, 2013 replaced certification with an assessment of the working conditions of personnel. At the same time, by virtue of Part 4 of Art. 27 of the said normative act, employers have the right not to inspect those places of work of personnel that were assessed less than 5 years ago. The law contains an exception to this rule: before 5 years, only those jobs are assessed where additional unscheduled analysis of the existing state of working conditions is necessary.

Refusal to provide employees performing their work functions in hazardous conditions with the required additional payment is recognized as a legislative violation and is the basis for bringing employers to legal liability.

How to calculate the amount of surcharge

In Russia, the amount of minimum payments to employees performing their labor functions under the influence of harmful factors is legally established. Thus, the amount of additional payment in this case cannot be less than 4% of the salary, which is established for specific types of work performed under normal conditions.

As a basis for calculating additional payments for harmfulness, it is customary to use the Standard Regulations on the Assessment of Working Conditions, introduced on October 3, 1986. In accordance with it, the following calculation algorithm is used:

Identification of the hazard class by comparing the established maximum permissible indicators with the hazard parameters actually existing in a particular production.
Conversion of production hazard classes (established in reporting documents for certification or assessment of working conditions) into points based on the following table:

Establishing the period of influence of negative factors. The amount of the surcharge is determined taking into account the period of actual stay in the area affected by the negative factor.

Determining the amount of additional payment for harm to a specific employee. When setting the interest rate, the totality of all negative factors is taken into account. In this case, the following table should be used as a guideline when calculating:

Total points according to the level of harmfulness

Amount of additional payment as a percentage of salary

Particularly heavy, particularly harmful

The employer has the right to increase the percentage of additional payment specified by law, taking into account the severity and harmfulness of the conditions in which the employee performs his work functions. The specification of the amounts of such allowances must be fixed in special documents such as:

individual employment contracts;
collective agreements;
local regulations.

The formation of these documents regarding the establishment of increased premiums for work in hazardous conditions should be carried out taking into account the financial and economic situation of the organization.

In addition to monetary payments, specialists performing labor functions under the influence of harmful factors have the right to demand:

reduction of the working week to 36 hours;
provision of annual additional leave for a period of 7 days.

In addition to the mentioned types of compensation, legislation (Article 222 of the Labor Code of the Russian Federation) provides for the provision of special food products to employees exposed to negative factors during work. In particular, it is the employer's responsibility to provide milk or equivalent food products specialists engaged in hazardous work.

Representatives of:

state examination of working conditions (according to Part 2 of Article 216.1 of the Labor Code of the Russian Federation);
tax service in collaboration with SZN specialists (letter of the Ministry of Finance of the Russian Federation No. 03-05-02-04/36 dated 04/07/2006).

Accounting for additional payment for harmful effects

The considered additional payments of a compensatory nature, provided for by collective agreements, are subject to reflection in accounting as part of the costs of the organization’s core activities. In this case, they are subject to reflection in the debit of the account. 20 “Main production” and credit account. 73 “Settlements with personnel for other operations.”

Can the surcharge be waived?

Organizations that have implemented measures aimed at reducing the negative impact of production factors on personnel to an acceptable (permissible) level are exempt from the obligation to pay compensation to employees for working in hazardous conditions. Such activities usually include actions aimed at:

effective modernization of equipment, premises and means of labor;
providing specialists with individual protective kits that help reduce the harmful effects of harmful factors.

If, as a result of the measures taken, the impact on people of harmful factors was not completely eliminated, however, the hazard class was lowered, then employers have the right to reduce the percentage of compensation payments. The decision to provide (or refuse to provide) payments of this nature is made by organizations in the process of reviewing reports on assessing the working conditions of employees.

Employees have the right to disagree with the employer’s decision to refuse to provide compensation or with the decision to downgrade the hazard class. In this case, the employee may submit an appeal to the supervisory authority demanding a review of the results of measures to assess working conditions.

Conclusion

The presence of harmful working conditions in an organization requires the management bodies of the enterprise to take measures aimed at reducing the negative impact of production factors, as well as providing compensation to employees employed in hazardous conditions. Neither employees nor the management bodies of the enterprise have the right to independently determine the presence of harmful factors or the class of harmfulness. This work should be carried out by a special commission as part of activities to assess working conditions. Establishing this fact (harmful working conditions) requires an immediate response from the management body, namely ensuring the protection of personnel by issuing special protective kits, carrying out modernization measures (creating additional protective screens, ventilation hatches, etc.), and establishing compensation.

Workers in Russia can count on full protection of their labor. And in this regard, only the Labor Code of Russia does not always apply.

Dear readers! The article talks about typical ways to resolve legal issues, but each case is individual. If you want to know how solve exactly your problem- contact a consultant:

APPLICATIONS AND CALLS ARE ACCEPTED 24/7 and 7 days a week.

It's fast and FOR FREE!

There are other provisions that regulate the specifics of additional payment for hazardous working conditions in 2019. Since in this area a high share of support is needed specifically for employees.

Important information

Additional payments for work with hazardous conditions are provided in accordance with clear requirements. Not every citizen can count on such bonuses.

Certain legislative documents set:

a list of professions that can receive bonuses and are considered harmful and dangerous;
the procedure for recognizing professions and jobs as hazardous to work or negatively affecting the health of workers.

Based on these indicators, you can carry out the procedure for requirements for the employer to receive bonuses. Although this moment provided by the legislation of the Russian Federation.

Since the laws clearly state that supervision is carried out over the implementation of all norms that the employer must comply with.

What is the additional payment for harmful working conditions? Each employee can independently determine for himself this list of expenses - from medicines to organizing treatment and vacation.

Basic Concepts

Some of the most important terms to know are:

Working conditions	These are the conditions that the employer provides for each employee to combine work activities within the framework of his position.
Surcharge	Cash payment that is due for certain labor actions. This can be either overwork or work in difficult or dangerous conditions.
Personal income tax	A tax levy, which is established by the state to generate income from the funds that an individual earns
Order	A document that is responsible for providing any information for execution

List of professions in particularly difficult situations

Such professions are considered to be those in the following areas:

metallurgical production;
coke production and coal mining and processing;
oil and gas industry;
chemical production;
radio electronics, electrical engineering;
metalworking;
nuclear power;
glass production.

These are the main areas that can be considered dangerous and harmful to work. But there is also a division within these professions into two lists:

Classification of negative impact

There are several classes into which all working conditions are divided:

First grade	Responsible for optimal conditions. In such a workplace, the citizen receives normal working conditions and the employer makes sure that the person has conditions in which his or her performance improves.
Second class	Includes those conditions that are characterized as acceptable. Usually, during a period of rest from work, all negative influences and manifestations disappear and do not subsequently affect performance and vital functions.
Third class	Includes hazardous conditions in which the employee may suffer health problems
Fourth grade	Involves hazardous conditions. They may cause such an impact that the employee may become incapacitated. Occupational diseases are also common

As for the degrees of danger, there are also four of them:

Legal grounds under the Labor Code of the Russian Federation

When analyzing such a topic, you should definitely pay attention to legislative framework. If you need to receive an additional payment to the wage rate, you often have to be guided by legal acts and provisions from them.

The main law in this area will be the Labor Code of the Russian Federation. Article 147 contains the most important information- how is the remuneration for workers in such areas of work.

Payment for hazardous working conditions for time actually worked also occurs at an increased rate. And allowances are laid even in the case of part-time work.

Article 213 establishes the specifics in accordance with which medical care is provided to such workers. After all, it is extremely important to monitor their health.

Article 117 talks about additional leave for workers with hazardous working conditions. In accordance with the law, it is possible to receive this leave not in days of rest, but in the form of monetary compensation.

Federal Law No. 426 “On Special Assessment of Working Conditions” provides information on what factors may be considered harmful. More details can be found in Article 13.

Decree of the USSR State Committee for Labor No. 298/P-22 “On approval of the List of productions, workshops, professions...” also contains those professions in accordance with which additional payments are required to be accrued to wages.

How is additional payment made for hazardous working conditions based on a special assessment?

In order to receive additional payment, it is necessary to establish what difficulty class and what degree was assigned to this profession. Russian legislation establishes that those professions classified as 3rd or 4th class/degree are subject to mandatory additional payment.

Photo: procedure for establishing compensation for work in hazardous working conditions

Initially, the enterprise must undergo a special assessment of working conditions. It is on the basis of the conclusion of the Special Assessment and Assessment System that the class and degree of risks to workers’ health are assigned.

In the future, the employer must include these indicators in the collective agreement and make appropriate additional payments.

Design mechanism

There are several ways to apply for a bonus at an enterprise:

After the enterprise has undergone an examination of the SOUTH, the employer issues an order. This document must reflect the following indicators:

what are the results of the review of working conditions;
what positions of employed employees are subject to the need to make additional payments.

The order itself will look like this:

It can be filled out both for a specific employee and in general for production positions. It all depends on the size of the organization.

Amount of surcharge

Russian labor legislation regulates the amount of additional payment that the employer must provide. The law establishes an indicator as a percentage in relation to the wage rate.

Photo: features of additional payment for harmful working conditions

And the minimum amount of such an allowance should be 4%. However, the employer may set a higher amount of additional payment.

After this, documentation is created to establish these agreements:

In accordance with these documents, the premium indicator is set. But regardless of profession and other indicators, the percentage of the increase will not be lower than 4%. There are no plans to change the legislation in this regard.

Calculation procedure

To begin with, a procedure for certifying working conditions is carried out. Only after this procedure can calculations be carried out.

There are several factors that are taken into account when calculating. Accountants use a standard document of provisions and accrue in accordance with it wages.

This document suggests the following coefficient options:

This percentage is applied to wages. And depending on the salary, the amount of the bonus and the final salary will be calculated.

Who is responsible for non-payment

There are separate commissions that monitor payments - these are Rostrud and the State Labor Inspectorate.

Payment for hazardous working conditionsis compensation provided to an employee for possible harm associated with working in unfavorable working conditions. You will learn about all the significant points regarding such an additional payment from our material.

Legislation on compensation payments for hazardous working conditions

Labor legislation, among guarantees and compensation for specialists operating in industries with unfavorable working conditions, provides a guarantee of increased pay. This issue is regulated by a whole range of regulatory documents, including:

Labor Code of the Russian Federation;

Law “On Special Assessment...” dated December 28, 2013 No. 426-FZ;

letter of the Ministry of Labor of Russia dated May 20, 2014 No. 15-1/OOG-486 on the issue of providing compensation for professional activities conducted in unfavorable conditions;

Resolution of the State Committee for Labor of the USSR and the Secretariat of the All-Union Central Council of Trade Unions dated October 3, 1986 No. 387/22-78 (in the part that does not diverge from the norms of current legislation);

Resolution of the Central Committee of the CPSU, Council of Ministers of the USSR, All-Union Central Council of Trade Unions dated September 17, 1986 No. 1115 (to the extent that it corresponds to the norms of current legislation).

It is necessary to keep in mind that the Government Decree “On establishing a shortened duration...” dated November 20, 2008 No. 870, which previously regulated additional issues. payment for unfavorable working conditions, has lost its force since 01/01/2014, so it cannot be relied upon from now on.

Working conditions and salary supplement

The provisions of the norm of Part 1 of Art. 147 of the Labor Code of the Russian Federation, workers in harmful and dangerous industries are entitled to an additional payment. Negative production conditions are recognized as such a working atmosphere in which the permissible standard for the impact of adverse factors accompanying the work process on the physical condition of a person is exceeded, which can result in temporary health problems, chronic diseases, and occupational diseases.

According to Art. 14 of Law No. 426-FZ, the existing labor conditions at places of work, depending on their inherent unfavorable factors and their impact on the health of employees, are divided into the following classes:

1st - optimal;

2nd - acceptable;

3rd - harmful (includes 4 subclasses);

4th - dangerous.

Thus, within the meaning of Art. 147 of the Labor Code of the Russian Federation, compensation for work in hazardous working conditions is due to employees whose assessment of their places of work classified them as belonging to the 3rd and 4th classes.

How is the degree of harmfulness of work activity determined?

The decision on the hazard class of working conditions at a particular workplace is made by experts, based on the methodology proposed in the order of the Ministry of Labor of Russia “On approval of the methodology...” dated January 24, 2014 No. 33n. In this case, the order contains 4 annexes:

Methodology for special assessment of working conditions.

Classifier of unfavorable factors.

Form of a report on the special assessment.

Recommendations for filling out the report.

Unfavorable ones include:

production factors, including negative physical, chemical or biological effects on the employee;

factors of the labor process, which are measured by the severity and intensity of work activity.

The technique assumes:

identification of potentially negative factors accompanying production;

research and measurement of the actual values of identified unfavorable factors at a specific place of work;

assignment of working conditions in accordance with the degree of negativity to the classes listed above based on the results of the research.

Since Law No. 426-FZ came into force on January 1, 2014, the previously conducted certification of employees’ jobs according to the rules of the legislation in force before 2014 is recognized as valid for 5 years when resolving issues of providing labor guarantees to employees, including additional remuneration for unfavorable working conditions (Part 4, Article 27 of Law No. 426-FZ).

Note: a special assessment of working conditions is not carried out in relation to homeworkers, remote employees and those working for citizens who are not individual entrepreneurs.

Increased payment for harmfulness - additional. tariff, 4 percent or something else?

The rate of additional payment for harmfulness is established only in the Labor Code of the Russian Federation. In Part 2 of Art. 147 of this normative act determines the minimum amount of compensation for negative working conditions, which is equal to 4% of the salary for the position held. Moreover, further, in Part 3 of the same article, it is clarified that the specific amount of the additional payment is established by the employer, taking into account the opinion of the trade union in accordance with the procedure defined by Art. 372 Labor Code of the Russian Federation.

When determining the exact amount of payment, it is possible to apply the provisions of the State Committee for Labor of the USSR and the Secretariat of the All-Union Central Council of Trade Unions dated October 3, 1986 No. 387/22-78, as well as the resolution of the CPSU Central Committee, the Council of Ministers of the USSR and the All-Union Central Council of Trade Unions dated September 17, 1986 No. 1115 (in the part that does not contradict the norms current legislation). The amount of additional payment according to the standards of these documents can reach up to 24% of the salary, depending on the points that assess the harmfulness of work at a particular place of work.

Thus, the amount of compensation for harm must be specified by the employer (at the same time, different payment options may be determined for different “unfavorable” vacancies) and fixed:

in the specialist’s employment contract;

local act;

agreement;

collective agreement.

How to calculate the amount of additional payment for work in a hazardous environment in 2017-2018?

Due to the fact that modern legislation does not define methods for calculating the exact amounts of compensation for production activities in negative conditions, you can use the provisions of the Resolution of the State Committee for Labor of the USSR and the Secretariat of the All-Union Central Council of Trade Unions dated October 3, 1986 No. 387/22-78, which proposes linking the amount of additional payment with points, assigned to each class of working conditions. This means that the procedure for calculating the amount of remuneration for activities in unfavorable production conditions assumes:

Determination of the class of working conditions. As mentioned above, this is done by special assessment specialists.

Converting the degree of adverse impact into points. The sum of points is calculated for each of the factors that exceed hygienic standards (clause 1.3 of the regulation, approved by resolution No. 387/22-78). According to Appendix No. 2 to this provision, class 3, 1st degree of harm corresponds to 1 point, 2nd degree - 2 points, etc.

Establishing the duration of the influence of a negative factor. To assess the interference of a specific unfavorable factor on working conditions, the duration of its impact on the worker during the shift is important.

Calculation of payment for work in unfavorable conditions. In this case, all unfavorable factors found during the special assessment are taken into account. To calculate the amount of compensation, you can also use the regulations approved. Resolution No. 387/22-78 (clause 1.6) and introduce a gradation of the amount of additional payment from 4 to 24% of the salary, where harm assessed up to 2 points will be compensated in the amount of 4% of the salary, from 2 to 4 points - 8%, etc. d.

When using such a point system for taking into account the harmfulness of working conditions and calculating compensation for them (or another method of determining the amount of additional payment for harmfulness), it is advisable to develop a separate internal document of the enterprise, which will describe in detail the entire system for calculating the amount of compensation for work activities in unfavorable production conditions.

Additional tariff for insurance contributions to the Pension Fund of the Russian Federation

In accordance with the provisions of paragraph 3 of Art. 27 of the Law “On Labor Pensions in the Russian Federation” dated December 17, 2001 No. 173-FZ, periods of work listed in paragraphs. 1-18 p. 1 art. 27, are included in the length of service that gives the right to receive a pension earlier than the generally established period. However, this is only possible if:

such work took place after 01/01/2013;

the working conditions for the specified work corresponded to the class of harmful or dangerous;

the employer made insurance contributions according to the standards determined by the Tax Code of the Russian Federation.

Based on the norms of Art. 428 Tax Code of the Russian Federation, add. tariffs in 2017-2018 are as follows:

Without conducting a special assessment of the production environment: 7%.

Based on the results of a special assessment of the labor situation:

Features of taxation of compensation for harmful work

Many questions arise about the taxation procedure for wages increased by an additional payment for production activities in unfavorable conditions. In particular, the need to deduct personal income tax from the amount of payments for harm is being discussed. At the same time, taking into account the explanations of the Tax Service and the Supreme Arbitration Court of the Russian Federation, it is necessary to distinguish between additional payments for negative production conditions in accordance with Art. 147 of the Labor Code of the Russian Federation and compensation for the same conditions within the framework of Art. 219 Labor Code of the Russian Federation.
Don't know your rights?

You will learn:

In what cases and what kind of compensation are provided to employees working in hazardous working conditions?

How to set higher wages correctly

How to apply for a shortened working day and leave when working in hazardous working conditions

IN WHAT CASES AND WHAT COMPENSATIONS ARE PROVIDED?

The main result of a special assessment of working conditions (hereinafter referred to as SOUT) is the determination of the class of working conditions in the workplace. If, based on the results of the assessment and labor assessment, it turns out that employees work in harmful and (or) dangerous working conditions, then the employer must provide them with various compensations for work in such conditions. Otherwise, he may be brought to administrative liability under Part 1 of Art. 5.27 Code of Administrative Offenses of the Russian Federation.

According to Part 1 of Art. 14 Federal Law dated December 28, 2013 No. 426-FZ “On special assessment of working conditions” ® (as amended on May 1, 2016; hereinafter referred to as Federal Law No. 426-FZ) working conditions are divided into four classes according to the degree of harmfulness and (or) danger - optimal, permissible, harmful and dangerous.

Classifying the working conditions at an employee’s workplace as hazard class 3 or 4 involves providing him with certain compensation depending on the degree of harm. This:

additional payment to salary;

additional leave;

reduced working hours.

Provision (“+”)/non-provision (“-”) of compensation to workers depending on the class (subclass) of harmful working conditions established by the Special Labor Conditions, is reflected in the table:

According to Art. 92, 94, 117, 147 of the Labor Code of the Russian Federation, the employer must provide employees with appropriate compensation. But in practice, questions often arise about how exactly to do this. Let's consider several situations.

If compensation is provided for the first time

IN Soviet times workers working in hazardous working conditions were provided with compensation in accordance with the Resolution of the State Committee for Labor of the USSR, the Presidium of the All-Union Central Council of Trade Unions dated October 25, 1974 No. 298/P-22 “On approval of the List of industries, workshops, professions and positions with hazardous working conditions, work in which gives the right to additional vacation and shortened working hours” (hereinafter referred to as the List). The employer only needed to check whether there are positions from staffing table or work actually performed by employees in the List.

Later, the concept of providing compensation changed: first, the legislation established the priority of certification of workplaces, and then to determine the harmfulness in the workplace - SOUT. Currently, in order to determine the need to establish compensation, the norms of Federal Law No. 426-FZ and the Labor Code of the Russian Federation require carrying out special assessments at workplaces.

If previously the employer did not provide compensation to employees for one reason or another (workplace certification was not carried out, and if it was carried out, it determined working conditions as acceptable or optimal, or the organization did not have workplaces for which compensation was required according to the List) , and now, through the implementation of an assessment and safety assessment, it has been determined that the working conditions of workers are considered harmful, then the employer must establish appropriate compensation for work in such conditions.

The Constitutional Court of the Russian Federation in its Determination No. 135-0 dated 02/07/2013 indicated that compensation is provided to all workers engaged in work with harmful and (or) dangerous working conditions, including those whose professions, positions or work performed are not provided for by the List, if their work under conditions of exposure to harmful and (or) dangerous factors in the production environment and the labor process is confirmed by the results of certification of workplaces for working conditions (and now SOUT).

If compensation has previously been provided

Workers, in accordance with the List or previously conducted workplace certification, were provided with appropriate compensation. Suppose the organization that provided them, after 01/01/2014, conducted a SATS. As a result, the following results are possible:

The class of harmfulness of working conditions has been confirmed - guarantees and compensation must be provided in the same amounts as before the SOUT.

According to the results of the assessment, it turned out that compensation should be less than before.

In part 3 of Art. 15 of Federal Law No. 421-FZ of December 28, 2013 “On amendments to certain legislative acts of the Russian Federation in connection with the adoption of the Federal Law “On Special Assessment of Working Conditions”” (hereinafter referred to as Federal Law No. 421-FZ) states that when providing For employees engaged in work with harmful and (or) dangerous working conditions, compensation measures cannot be worsened, and the amounts cannot be reduced in comparison with the procedure, conditions and amounts of compensation measures actually implemented in relation to employees as of 01.01. .2014, subject to maintaining appropriate working conditions in the workplace.

Thus, the amount of compensation provided to employees in whose workplaces, based on the results of certification or due to other legal grounds (regulatory legal acts former USSR) harmful working conditions have been established; at the time of the entry into force of Federal Law No. 426-FZ, they must be maintained until working conditions in these workplaces are improved, which is confirmed by the results of the special labor safety assessment. This position is supported by arbitrage practice.

Courts also hold that an employer's failure to provide benefits in the past does not deprive employees of their current right to receive them.

If the employee’s working conditions have improved, becoming safer (due to the installation of new equipment, reconstruction, etc.), the scope of guarantees and compensation is reduced. Judicial practice confirms that if a harmful factor is excluded, there is no need to provide compensation.

NOTE

When deciding on changes in compensation, the employer must be especially careful, since an unjustified reduction in the level of guarantees may be recognized state inspection labor violation of the law, for which the employer may be held administratively liable (Resolution of the Court of the Jewish Autonomous Region dated June 23, 2015 in case No. 4-A-29/2015).

HOW TO ESTABLISH COMPENSATION FOR WORK IN HARMFUL WORKING CONDITIONS?

Determine the amount of compensation

Please note:

1. Minimum dimensions established in the Labor Code of the Russian Federation:

the amount of increase in wages for employees engaged in work with harmful and (or) dangerous working conditions should not be less than 4% of the tariff rate (salary) established for various types works with normal working conditions (Article 147 of the Labor Code of the Russian Federation);

the minimum duration of annual additional paid leave for employees whose working conditions at their workplaces, according to the results of the special labor assessment, are classified as hazardous working conditions of the 2nd, 3rd or 4th degree or hazardous working conditions, is 7 calendar days (Article 117 of the Labor Code of the Russian Federation);

reduced working hours are set to no more than 36 hours per week and no more than 8 hours per day (Articles 92, 94 of the Labor Code of the Russian Federation).

2. Branch (interbranch) agreements.

When setting the amount of compensation, you should check whether the organization is subject to industry agreements.

For example r, Industry agreement on coal industry of the Russian Federation for the period from April 1, 2013 to March 31, 2016 dated April 1, 2013, it was determined that for workers engaged in work with particularly difficult, dangerous and especially harmful working conditions, according to special lists, tariff rates are increased by 10% and 20%.

If the organization is subject to industry (inter-industry) agreements, compensation should not be provided in a smaller amount than specified in the agreements.

3 . Union opinion.

If the organization has a trade union, the specific amounts of compensation are established by the employer, taking into account his opinion (in the manner established by Article 372 of the Labor Code of the Russian Federation).

Enshrine the provision of compensation in local regulations

According to Art. 189 of the Labor Code of the Russian Federation, the working hours and rest time of employees (including information about the additional leave provided and a shortened working day) must be reflected in the Internal Labor Regulations (ILR; example 1).

Local standards on increased wages for workers working in hazardous working conditions are, as a rule, reflected in the Regulations on wages (example 2).

Provide a compensation clause in the employment contract

Part 2 of Art. 57 of the Labor Code of the Russian Federation establishes that an employment contract with an employee must specify both working conditions in the workplace, as well as guarantees and compensation provided to the employee.

Increased wages, reduced working hours, additional leave - all these conditions are for the employer necessary reflected in the employment contract with an employee working in hazardous working conditions, immediately when concluding it with a new employee and in an additional agreement to the employment contract for those already working in the organization.

It is unlikely that the employee will object to the establishment of additional compensation, however, in the absence of his consent, such changes are possible if there are reasons and in compliance with the procedure provided for in Art. 74 Labor Code of the Russian Federation.

In example 3, there is a fragment of the terms in the employment contract regarding the provision of additional leave.

Provide compensation

Increased wages.

Additional payment (allowance) for work in hazardous working conditions is calculated monthly as a percentage of the salary (tariff rate). It must be reflected in the employee’s pay slip, since it is part of the salary (Part 1 of Article 129 of the Labor Code of the Russian Federation), and according to Part 1 of Art. 136 of the Labor Code of the Russian Federation, the employer is also obliged to notify each employee in writing about components wages due to him for the relevant period.

Question on topic

In organizationswho have branches in the northern regions, is the regional coefficient calculated only on the amount of the salary or on the amount of the salary increased by the amount of additional payment for hazardous working conditions?

According to the Explanation approved by Resolution of the Ministry of Labor of Russia dated September 11, 1995 No. 49, letter of the Ministry of Health and Social Development of Russia dated February 16, 2009 No. 169-13, regional coefficients and percentage bonuses are calculated on the employee’s actual monthly earnings. The employee’s actual monthly earnings, on which regional coefficients and percentage bonuses are calculated, include: wages accrued to the employee at tariff rates (official salaries) for the time worked, allowances and additional payments to tariff rates (official salaries), compensation payments related to the regime work and working conditions, bonuses and rewards provided for by remuneration systems or bonus regulations of the organization, and other payments established by the remuneration system of the organization. Therefore, the bonus for working in hazardous working conditions should be included in the salary on which the district coefficient is subject to calculation (Appeal rulings of the Supreme Court of the Republic of Karelia dated 04/29/2014 in case No. 33-1671/2014, Omsk Regional Court dated 12/10/2014 in case No. 33-8080/2014). It occurs much less frequently when calculating the regional coefficient. different approach: both the regional coefficient and the additional payment for work in hazardous working conditions are calculated directly from the salary (tariff rate) (Appeal ruling of the Trans-Baikal Regional Court dated November 19, 2013 in case No. 33-4228-2013). To introduce legal certainty, the employer should fix the calculation method in the LNA.

Additional vacation.

The start of additional leave is planned in the vacation schedule, it is granted according to the order in the same way as the next annual leave.

According to paragraphs. 8, 9 Instructions on the procedure for applying the List of industries, workshops, professions and positions with hazardous working conditions, work in which gives the right to additional leave and a shortened working day, approved by the Resolution of the State Committee of Labor of the USSR, All-Union Central Council of Trade Unions dated November 21, 1975 No. 273/P-20, additional leave, according to the List, is provided to the employee simultaneously with annual leave.

The length of service that gives the right to annual additional paid leave for work with harmful and (or) dangerous working conditions includes only the time actually worked in the relevant conditions (Part 3 of Article 121 of the Labor Code of the Russian Federation). Thus, to calculate length of service, the employer must:

Determine the number of full months of work in harmful and (or) dangerous working conditions, for which it is necessary to divide the total number of days of work in appropriate conditions during the year by the average monthly number of working days. If the balance is less than half the average monthly number of working days, it is excluded from the calculation, if half or more, it is rounded up to a full month (Rostrud letter No. 657-6-0 dated March 18, 2008).

Reduced working hours.

By virtue of Art. 91 of the Labor Code of the Russian Federation, the employer keeps records of the time actually worked by each employee, including in the case of work in harmful and (or) dangerous working conditions. The working time sheet must reflect reduced working hours (letter code “LC” (digital - “21”) - reduced working hours versus the normal working hours in cases provided for by law).

Questions on the topic

Is it possible for an employee working in hazardous working conditions to increase their working hours from 36 to 40 hours?

Part 3 of Art. 92 of the Labor Code of the Russian Federation provides for the possibility of increasing working hours from 36 hours to 40 hours, but under the following conditions:

this norm must be enshrined in an industry (inter-industry) agreement and a collective agreement;

there must be a written consent of the employee, formalized by concluding a separate agreement to the employment contract.

The employee agrees to increase working hours must definitely express. Sometimes employers forget about this, and then the court takes the employee’s side (Decision of the Mezhdurechensky City Court of the Kemerovo Region dated April 30, 2014 in case No. 2-867/2014~M-659/2014);

the employee must be paid monetary compensation.

Can an inspector issue an order to pay overtime if employees were assigned 40-hour working hours instead of 36 hours in violation of the law?

Often, employees turn to the labor inspectorate with a complaint that the employer does not provide compensation for work in hazardous working conditions (for example, does not pay overtime). As a result, labor inspectorates often issue orders to make appropriate payments. Employers are challenging such orders as issued by inspectors in excess of their competence. In accordance with the International Labor Organization Convention No. 81 “On Labor Inspection in Industry and Commerce” of 07/11/1947 (adopted in Geneva on 07/11/1947 at the 30th session of the ILO General Conference, ratified by Russia on 04/11/1998), the labor inspector is not provided the right to issue mandatory instructions for the employer in labor disputes. This position is confirmed by judicial practice (Appeal rulings of the Saratov Regional Court dated September 11, 2014 No. 33-5170, Supreme Court of the Komi Republic dated December 12, 2013 in case No. 33-6287/2013).

Appeal rulings of the Moscow City Court dated July 30, 2015 in case No. 33-26906/15, Murmansk Regional Court dated March 4, 2015 No. 33-353/2015, Bryansk Regional Court dated January 14, 2014 in case No. 33-87/14; Decision of the Leningrad Regional Court dated June 3, 2014 No. 7-785/2014.

Any profession can have a negative impact on human health. However, there are certain sectors of work where employees directly risk life and health. The list of professions with hazardous working conditions is established at the legislative level; such lists were compiled back in Soviet times and approved by the Cabinet of Ministers. For citizens employed in such industries, a number of social benefits are provided, including early retirement.
Currently, employers are using a more productive system of incentives and compensation for physical damage. In addition, there are special government programs aimed at supporting this category of employed citizens.
Classification of working conditions
According to current legislation, all work activity conditionally divided into 4 categories, each of which is based on the degree of risk factors for health and life:
optimal - a healthy microclimate is preserved and maintained on the territory and in the interior, which has a positive effect on labor productivity;
acceptable - normal conditions are maintained, the level of harmful factors does not exceed acceptable standards;
harmful - permissible standards are exceeded, which causes harm to human health;
dangerous - working conditions can cause serious harm to health and sometimes pose a threat to life.

In turn, harmful and dangerous industries are divided into 4 degrees of severity:
Changes that begin in the human body are reversible and usually appear after completion of work. Such ailments are called “occupational diseases” in medical slang;
Pathological changes appear more pronounced and often lead to temporary loss of ability to work (a person regularly goes on sick leave). Here, chronic illnesses caused by professional activities most often develop;
Irreversible processes occur in the body that can lead to partial loss of ability to work;
Severe functional impairment occurs internal organs and systems, which in advanced cases leads to the assignment of a non-working disability group.

It is necessary to understand that the classification of hazardous working conditions is carried out at the legislative level, and the degree of harmfulness of a certain production is assessed by authorized organizations and supervisory authorities. Typically, inspections in this area are carried out by representatives of the labor inspectorate and Rostrud.
The activities of employees of these departments are based on the following legal framework:
Articles of the Labor Code of the Russian Federation;
Government Decree No. 198;
Government Decree No. 188;
Federal bill No. 426, regulating the procedure for assessing working conditions.

Download for viewing and printing:
These legal documents regulate labor Relations between employers and employees employed in hazardous industries.
Determination of the degree of harmfulness

The following factors are considered standard indicators that determine the degree of harm:
increased concentration of dust on the territory and indoors, which leads to its settling in the lungs, complicating the functioning of the respiratory system;
poor-quality lighting, which has a depressing effect on the psyche and negatively affects the organs of vision;
loud noise;
radioactive and other wave radiation that can cause harm to health;
constant vibration vibrations;
high humidity and high temperatures;
interaction with pathogenic microorganisms, dangerous viruses, chemical active ingredients and highly toxic substances;
difficult working conditions, intense work activity that can lead to mental disorders.

Of course, these are rather vague formulations, and many citizens can certainly classify their profession as harmful and dangerous. To avoid labor disputes and misunderstandings, there is a list of professions established at the state level, which takes into account all potentially dangerous areas of work.
A complete list of professions that are recognized as harmful and dangerous
According to the technical and legal standards in force in Russia, the following industrial sectors are recognized as harmful and potentially life-threatening:
Mining;
Metallurgical, related to ferrous and non-ferrous metals;
Coke and chemical production of thermoanthracite substances;
Those engaged in the production of generator gas;
Dinas products;
Chemical enterprises;
Production lines for the production of ammunition and explosives;
Oil and gas processing, including production gas condensate, coal, oil shale;
Metalworking;
Electrical engineering, including repair of electrical devices;
Production of radio equipment and complex electronics;
Enterprises engaged in the production of building materials;
Manufacturing products from glass or porcelain;
Pulp and paper mills;
Producing medications, medicines and biomaterials;
Healthcare enterprises;
Printing;
Transport and technical services;
Research laboratories related to the study of radioactive radiation, any professions whose representatives are exposed to ionizing radiation;
Nuclear industry and energy;
Diving work;
Employees directly involved with dangerous viruses and bacteria;
Electric and gas welders performing work inside closed compartments, metal containers and tanks;
Enterprises engaged in etching of metals in chemically hazardous solutions;
Employees of workshops and production lines involved in cleaning metal surfaces with sandblasting machines using quartz sand;
Mercury substations;
Personnel employed at power plants and energy trains;
Food industry;
Organizations performing repair, restoration and construction work;
Enterprises engaged in the provision of communication services;
Film copying enterprises;
Agrochemical complexes;
Teaching staff involved in training personnel for the chemical industry.

Important! The definition of those employed in hazardous and hazardous industries includes representatives of professions who are directly involved in the performance of official duties associated with the threat of harm to health.
Do you need information on this issue? and our lawyers will contact you shortly.
Professions that give the right to early retirement

The second list includes less harmful professions, but long-term employment in this area can negatively affect health. These include:
positions related to mineral processing;
metallurgy;
gas-electric welders;
railway transport workers;
persons employed in food industry enterprises;
healthcare workers;
peat extraction;
employees of agrochemical complexes;
communications enterprises;
electrical engineers and specialists involved in the repair of electrical equipment;
construction specialties.

The following conditions for early registration of pension benefits apply:
Men - at least 12 and a half years of experience, retirement at age 55;
Women - at least 10 years of experience, retirement at age 50.

Download for viewing and printing: Important! Both lists do not require additional documentary evidence of employment in hazardous and life-threatening industries. To apply for benefits and reduce the retirement age, it is enough to register in work book.
List of benefits and compensations

Representatives of dangerous and hazardous professions are provided with a number of benefits that must be strictly observed by the employer. This includes the following points:
free and regular provision of work clothes, footwear and personal protective equipment in accordance with the company’s regulations;
provision of additional days to paid annual leave;
surcharge for special conditions labor: not less than 4% of the official salary;
shortened working week: such citizens cannot be employed more than 36 hours a week;
issuance of medical nutrition: dairy and fermented milk products, financial compensation is allowed, paid monthly;
annual medical examination at the expense of the enterprise; in some cases, additional medical examination is allowed before performing certain duties.

These measures are mandatory for every employer whose employees are involved in industries that are hazardous to health and life. Enterprise managers do not have the right to refuse to provide employees with medical nutrition or financial compensation for failure to receive it. In addition, the employer cannot oblige such employees to purchase funds personal protection and other equipment necessary to safely perform work at your own expense.