Accounting in the studio: postings, reporting and software

Which employees need to be issued PPE, when is it necessary to purchase PPE?

Workwear is designed to ensure that the employee is protected from harmful and/or dangerous production factors during his stay at the workplace.

(high temperature, toxic fumes, radiation, mechanical damage, etc.). The purchase of PPE is necessary to meet the requirements of Art. 221 of the Labor Code of the Russian Federation, according to the standards of which employees involved in production with dangerous and harmful working conditions, as well as with high temperatures or a high degree of pollution, must be provided with:

• special clothing that has passed mandatory certification (declaration);
• personal protective equipment (respiratory protection, head, hands, insulating suits);
• flushing and/or neutralizing agents.

Order of the Ministry of Labor of the Russian Federation dated December 9, 2014 No. 997n approved Standard Standards containing a list of professions whose representatives must be issued PPE and workwear. The list and standard of clothing issued are specified in the Appendix to the said order. But the employer has the right to approve the standards for issuing free workwear independently, if this does not worsen the employee’s situation

(the issuance rate approved at the enterprise should not be less than the rate established by the authorities). Before approving quotas, the employer is obliged to conduct a special assessment of working conditions, and based on the results of the inspection, determine the norm for issuing clothing. An authorized official must be responsible for conducting workplace assessments.

Conditions taken into account when writing off workwear

From 01/01/2021, in the accounting of workwear you need to follow the rules of the new FSBU 5/2019 “Inventories”.
The guidelines for accounting of workwear (approved by order of the Ministry of Finance dated December 26, 2002 No. 135n) become invalid from this date. According to clause 3 of FSBU 5/2019, workwear is classified as inventory if its service life does not exceed 12 months.

The employee must sign for the work clothes received. To do this, you need to issue a card for issuing personal protective equipment for each employee and a statement for issuing special clothing. Samples of filling out these documents can be found in ConsultantPlus. If you do not have access to the K+ system, get a trial online access for free.

Read about the documentation of the issuance of protective clothing in the article “Personal record card for the issuance of PPE - filling out form 2021 - 2021.”

When writing off workwear, certain conditions are taken into account. Let's study them using a simple example.

Example

Design Remont LLC, which provides apartment renovation services, purchased clothing in May for an employee carrying out painting work:

• protective suit;
• headdress;
• gloves;
• protective glasses.

Workwear with a service life of more than 12 months must be recorded in accounting as a fixed asset (PBU 6/01) and written off monthly in the form of depreciation. This method is appropriate for expensive workwear - costing > 100,000 rubles. When crediting workwear worth less than the specified limit to fixed assets, you will have to reflect temporary differences between the tax and accounting accounting of workwear.

How to take into account fixed assets worth up to 100,000 rubles after the entry into force of FSBU 5/2019, see ConsultantPlus. Trial access to the legal system is free.

Technical requirements for purchased PPE

The production of workwear is regulated by many GOSTs, which are used by manufacturers depending on the purpose and type of PPE. Important quality criteria are wear resistance, density, and color of the fabric.

The purchase of PPE should be carried out only after checking certificates of conformity or declarations of compliance with the requirements of the technical regulations of the Customs Union TR CU 019/2011 “On the safety of personal protective equipment”.

GOSTs do not establish the service life of PPE

, but contains requirements for the operation of PPE (the documentation for PPE must indicate the warranty period of use - not less than the operating time according to standard standards), storage, transportation, test control methods, labeling (the production date must be indicated on the product), accessories, materials, sizes.

Procedure for issuing personal protective equipment

Workwear should be issued to employees immediately upon employment and upon expiration of the PPE service life.

, which is calculated from the date of issue of the kit and ranges from 1 year until wear is reached. Clothing must correspond to the conditions and nature of work, the employee’s gender, height and clothing size.

According to the text of the Letter of the Ministry of Finance of the Russian Federation dated September 16, 2016 No. 03-03-06/1/54239, workwear is not the property of the employee, but is issued for temporary use, and therefore there is no need to charge personal income tax and insurance premiums when issuing workwear

. Since PPE is the property of the company, it must be returned to management if the following circumstances occur:

• dismissal of an employee;
• end of wearing period (a new set will be issued to replace the old one);
• transfer of an employee to another job that does not require the issuance of special clothing and other protective equipment.

Receipt and delivery of PPE must be recorded by making an entry in the personal record card for issuing PPE.

Business support in the field of labor protection

In recent years, providing support to small businesses has become fashionable. I admit, it seems to me that this support is not always what it really is, and a plus in one place leads to a minus in another. There are also programs that work, although for small organizations they usually do not provide a special bonus, but they need to be mentioned.

The Social Insurance Fund allows, subject to certain conditions, the purchase of personal protective equipment at the expense of the fund. This is the so-called financing of measures to reduce occupational injuries and prevent occupational diseases. There are a few key points though:

• Only protective equipment manufactured in Russia is subject to compensation.
• Participants in the pilot project (and this is not all regions yet) can reimburse the amount of expenses agreed with the fund, the rest are limited to accrued contributions for injuries.
• It is necessary to collect a supporting package of documents.

Note! The costs of training the manager (other responsible persons listed in clause 3 of the Rules for financial support of preventive measures, approved by Order of the Ministry of Labor No. 580n dated December 10, 2012) are also reimbursed.

Details, including accounting entries for transactions, can be found in the article “How the purchase of personal protective equipment is carried out and accounted for at the expense of the Social Insurance Fund.”

The amount of contributions for injuries is very low, sometimes in rubles for the year it is only a few thousand for companies that do not have a high risk of injury or a large number of employees. Therefore, applying for a refund is not particularly popular among entrepreneurs.

Responsibility for non-compliance with the standards for issuing personal protective equipment

Business managers must purchase PPE and ensure proper storage, repair, replacement, washing and drying of workwear. The costs are borne by the employer himself, while employees receive PPE free of charge.

Legal entities and individual entrepreneurs must provide workers with personal protective equipment, focusing on the instructions of the Order of the Ministry of Health and Social Development of the Russian Federation dated June 1, 2009 No. 290n.

This document also specifies the rules for using PPE and organizing control to provide employees with PPE. Liability measures for company managers in case of non-compliance with the requirements of the Order are also prescribed. If you do not provide workers with special clothing and other personal protective equipment or do not comply with the service life of the personal protective equipment, administrative measures will be applied:

If the labor inspectorate discovers a repeated violation, the company's managers and officials may be disqualified for a period of 1 to 3 years.

Significant difference

So, uniforms show that employees belong to a specific organization and are intended to increase recognition and improve the company’s image. Special clothing is a means of personal protection for workers.

Uniforms must be made in a single color scheme, and the trademark (logo, symbols) should be applied directly to the clothing, and not to a badge, tie, scarf or vest (letter of the Ministry of Finance of the Russian Federation dated November 1, 2005 No. 03-03-04 /2/99). The presence of these signs confirms the economic justification of the costs of purchasing uniforms for profit tax purposes.

This type of equipment is issued to employees, as a rule, by decision of the company management. But there are cases when the provision of uniforms to employees is provided for by federal laws, for example, departmental security employees (Federal Law dated April 14, 1999 No. 77-FZ “On Departmental Security”), hotel workers (Order of the Ministry of Sports and Tourism of Russia dated January 25, 2011 No. 35).

Since the norms and procedure for issuing uniforms are not fixed by the provisions of the current legislation, the organization has the right to develop them and record them in the relevant administrative documents independently.

The opposite situation occurred with the issuance of special clothing to employees. The obligation of the organization to provide workers with special clothing is established by labor legislation.

Nylon case

The expenses incurred by the taxpayer for the purchase of women's tights, which are part of the waitresses' uniform, are justified and can be taken into account as part of material expenses on the basis of paragraphs. 3 clause 1Article 254 of the Tax Code of the Russian Federation. This conclusion was reached by the Federal Antimonopoly Service of the Moscow District in its resolution dated August 2, 2006 No. KA-A40/6794-06.

Moreover, the main argument of the court was that the staff of the company, the main activity of which is public catering, provides waitress positions for which the use of uniforms is recommended (clause 1.4 of the Standard Labor Safety Instructions for Waiters, approved by Resolution of the Ministry of Labor of Russia dated May 24, 2002 city ​​No. 36).

The rules for providing workers with special clothing, safety footwear and other protective equipment (PPE) were approved by order of the Ministry of Health and Social Development of the Russian Federation dated June 1, 2009 No. 290n (as amended on January 27, 2010).

Thus, if employees are engaged in work with harmful and (or) dangerous working conditions, as well as in work performed in special temperature conditions or associated with pollution, then they must be given all the necessary PPE free of charge (order of the Ministry of Health and Social Development of the Russian Federation dated January 27, 2010 No. 28n). The issuance is carried out according to standard standards, which are established in the manner determined by the Government of the Russian Federation (Article 221 of the Labor Code of the Russian Federation and clause 5.2.31, clause 5 of the Regulations on the Ministry of Labor and Social Protection of the Russian Federation, approved by Decree of the Government of the Russian Federation of June 19, 2012 No. 610).

Purchasing PPE and paying insurance premiums

Part of the company's costs for the purchase of personal protective equipment can be offset against contributions in the event of occupational injuries. As part of the contributions, it is allowed to purchase domestic workwear from Russian-made materials, shoes and personal protective equipment in accordance with the Model Standards or the results of a special assessment of working conditions. You must also remember the following requirements:

1. If a company buys personal protective equipment at the expense of budget funds (funds from the Social Insurance Fund budget are also recognized as such), it cannot deduct VAT (Letter of the Ministry of Finance of the Russian Federation dated June 20, 2021 No. 03-07-11/42124).
2. An amount not exceeding 20% ​​of the amount of contributions for occupational injuries accrued for the previous year, minus the amount of payments to employees for this type of insurance in the same year, can be offset against the payment of contributions.

What are the rules for issuing workwear?

The employer must purchase workwear at its own expense and issue it to employees free of charge. This requirement is established in part 3 of article 221 of the Labor Code of the Russian Federation and paragraph 4 of the Rules approved by order of the Ministry of Health and Social Development of Russia dated June 1, 2009 No. 290n.

In some cases, workwear can be purchased through contributions to insurance against accidents and occupational diseases.

Overalls, helmets, boots, gas masks and other protective clothing and personal protective equipment must be certified. Therefore, when purchasing them, you need to make sure that they have certificates of conformity. Uncertified personal protective equipment cannot be issued to employees. This follows from part 6 of article 215, part 2 of article 221 of the Labor Code of the Russian Federation and paragraph 8 of the Rules approved by order of the Ministry of Health and Social Development of Russia dated June 1, 2009 No. 290n.

If employees are not provided with protective clothing when necessary, they have the right to stop working. In this case, it will not be possible to punish them as part of disciplinary liability. Moreover, the employer is obliged to pay employees for downtime. This is stated in part 6 of article 220 of the Labor Code of the Russian Federation and paragraph 11 of the Rules approved by order of the Ministry of Health and Social Development of Russia dated June 1, 2009 No. 290n.

Employees must wear special clothing only during working hours. They have no right to take it outside the workplace. An exception is provided for individual cases when, due to operating conditions, the specified procedure cannot be followed. For example, in logging. Then the overalls can remain with the employee during non-working hours. This is stated in paragraph 27 of the Rules, approved by order of the Ministry of Health and Social Development of Russia dated June 1, 2009 No. 290n.

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

Issue winter overalls with the onset of cold weather. With the onset of the warm season, it needs to be collected and stored until the next season. At the same time, the standard period for wearing seasonal clothing includes its storage time. You can verify this in paragraph 21 of the Rules, approved by order of the Ministry of Health and Social Development of Russia dated June 1, 2009 No. 290n.

For example, this is the procedure provided in Moscow and the Moscow region in electrical production for drivers of electric trolleys during outdoor work in winter. They need to be given an additional jacket with insulation padding. The lifespan of such a jacket is set at 2.5 years. This period includes the time during which the workwear is in storage. Thus, if a jacket was issued to an employee on November 16, 2015, then it must be replaced on May 16, 2021. Such instructions are available in standard industry standards approved by Resolution of the Ministry of Labor of Russia dated December 16, 1997 No. 63, and standard standards approved by Resolution of the Ministry of Labor of Russia dated December 31, 1997 No. 70.

Purchase of PPE – tax accounting

According to the instructions of the Letters of the Ministry of Finance of the Russian Federation dated August 19, 2016 No. 03-03-06/1/48743, dated February 16, 2012 No. 03-03-06/4/8, dated November 25, 2014 No. 03-03-06/1/59763, For tax accounting purposes, the cost of personal protective equipment can be taken into account as an expense provided that all of the following requirements are met simultaneously:

• the enterprise carried out a special assessment of workplaces or certification of working conditions, and its results prove the validity of issuing special clothing;
• PPE is issued within the limits of standards (independently established at the enterprise or regulated by law) (Letter of the Ministry of Labor of the Russian Federation dated September 30, 2016 No. 15-2/ОOG-3519).

Important!

To write off PPE, you can develop your own procedure and consolidate it in the company’s accounting policy, and the inclusion of the cost of PPE in material costs should be made at the full cost on the date of issuance of PPE to employees.

Accounting with the customer under an outsourcing agreement

Situation: is it possible for the customer of services under an outsourcing agreement to take into account the costs of workwear issued to the contractor’s employees when calculating income tax?

No you can not.

After all, when calculating income tax, the costs of workwear for the contractor’s employees are not recognized as justified expenses of the customer.

In general, it is the employer’s responsibility to provide employees with safe working conditions, including the provision of special clothing. That is, the contractor under an outsourcing agreement. Consequently, these expenses have nothing to do with the customer and are not related to his receipt of income. Therefore, they are not recognized as justified. This follows from paragraph 1 of Article 252, subparagraph 3 of paragraph 1 of Article 254 of the Tax Code of the Russian Federation, articles 212 and 221 and paragraph 4 of part 2 of Article 22 of the Labor Code of the Russian Federation, as well as paragraph 4 of the Rules approved by order of the Ministry of Health and Social Development of Russia dated June 1, 2009 No. 290n.

Purchasing PPE – accounting

The purchase of personal protective equipment is displayed in accounting as follows:

BASIC: sales of workwear to employees

Situation: how to take into account the sale of workwear to an employee for tax purposes? The organization applies a general taxation system.

When calculating income tax, take into account the proceeds from the sale of workwear to an employee as part of your income (Clause 1, Article 249 of the Tax Code of the Russian Federation). If the organization uses the accrual method, then recognize income in the period of sale of workwear (clause 1 of Article 271 of the Tax Code of the Russian Federation). Under the cash method, recognize income as the employee pays for special clothing (clause 2 of Article 273 of the Tax Code of the Russian Federation).

The organization has the right to reduce income by the purchase price of the property (clause 1 of Article 268 of the Tax Code of the Russian Federation). If the cost of workwear is paid off in a lump sum when calculating income tax, then recognize only income from sales. If an organization takes into account workwear as part of fixed assets, then when selling, reduce income by the residual value of workwear.

Charge VAT on the cost of sold workwear (clause 1 of Article 146 of the Tax Code of the Russian Federation).

Sales of workwear to an employee are not transferred to UTII. Retail trade, which is subject to UTII, is understood as business activity related to the sale of goods on the basis of retail sales contracts (paragraph 12 of article 346.27 of the Tax Code of the Russian Federation). If an organization systematically receives income from the sale of workwear, then it is engaged in entrepreneurial activity. If the organization received one-time income from the sale of workwear, then this operation is not a type of entrepreneurial activity. This means that you don’t need to pay UTII on it. This conclusion is also contained in the letter of the Ministry of Finance of Russia dated May 5, 2006 No. 03-11-04/3/244.

An example of reflection in accounting and taxation of the sale of workwear to an employee. The organization applies a general taxation system

In February, Proizvodstvennaya LLC purchased for worker A.I. Ivanova set of overalls. The cost of the kit is 55,000 rubles. (including VAT - 8390 rubles). In the same month, special clothing was issued to Ivanov. The standard service life is two years. The organization accounts for workwear as part of fixed assets.

In April, Ivanov quits. Upon dismissal, he buys out work clothes at a negotiated price of 41,000 rubles. (including VAT - 6254 rubles), which corresponds to the level of market prices. The organization applies a general taxation system and uses the accrual method. According to the accounting policy for tax accounting purposes, depreciation is calculated using the straight-line method. The organization pays income tax on a monthly basis.

The organization's accountant determined the annual depreciation rate as follows: (1: 2 years) × 100% = 50%.

In this case, the annual amount of depreciation charges is: 46,610 rubles. × 50% = 23,305 rub.

The monthly depreciation amount is: RUB 23,305. : 12 months = 1942 rub.

The organization maintains accounting for workwear on account 01 “Fixed Assets”, to which sub-accounts are opened:

– “Fixed assets in warehouse”; – “Fixed assets in operation”; – “Disposal of fixed assets.”

The accountant made the following entries in accounting.

In February:

Debit 08 Credit 60 – 46,610 rub. (RUB 55,000 – RUB 8,390) – a set of workwear was capitalized;

Debit 19 Credit 60 – 8390 rub. – reflected input VAT on purchased workwear;

Debit 01 subaccount “Fixed assets in warehouse” Credit 08 – 46,610 rub. – special clothing is taken into account as part of fixed assets;

Debit 01 subaccount “Fixed assets in operation” Credit 01 subaccount “Fixed assets in warehouse” – 46,610 rubles. – special clothing was handed over for use.

In March:

Debit 20 Credit 02 – 1942 rub. – depreciation was accrued for March.

Since the cost is less than 100,000 rubles, in tax accounting, workwear is not recognized as depreciable property. Therefore, the accountant took it into account as a lump sum expense in March. In this case, a temporary difference arises in accounting:

Debit 68 subaccount “Calculations for income tax” Credit 77 – 8934 rub. ((RUB 46,610 – RUB 1,942) × 20%) – deferred tax liability is reflected.

In April:

Debit 20 Credit 02 – 1942 rub. – depreciation accrued for April;

Debit 77 Credit 68 subaccount “Calculations for income tax” – 388 rubles. (RUB 1,942 × 20%) – deferred tax liability reduced;

Debit 73 Credit 91-1 – 41,000 rubles. – sales of special clothing to an employee are reflected;

Debit 91-2 Credit 68 subaccount “VAT calculations” – 6254 rubles. – VAT is charged on sales;

Debit 01 subaccount “Fixed assets in operation” Credit 01 subaccount “Disposal of fixed assets” – 46,610 rubles. – the original cost of workwear has been written off;

Debit 02 Credit 01 subaccount “Fixed assets in operation” – 3884 rub. (RUB 1,942 × 2 months) – the amount of accrued depreciation is written off;

Debit 91-2 Credit 01 subaccount “Disposal of fixed assets” – 42,726 rubles. (RUB 46,610 – RUB 3,884) – the residual value of workwear has been written off;

Debit 77 Credit 68 subaccount “Calculations for income tax” – 8545 rubles. (RUB 42,726 × 20%) – deferred tax liability was reduced.

When calculating income tax, the accountant included 34,746 rubles in income in April. (RUB 41,000 – RUB 6,254). The accountant did not take into account the cost of clothing as expenses, since its cost was completely written off in March.

Common mistakes

Error:

The employer issues special clothing to workers in hazardous industries, deducting its cost from the employees' salaries.

A comment:

The purchase of PPE is carried out at the expense of employers, not employees. Employees are provided with PPE free of charge.

Error:

The enterprise pays for PPE with the amounts offset against insurance contributions to the Social Insurance Fund for injuries. Imported workwear made from materials from a foreign manufacturer.

A comment:

Using FSS funds, it is allowed to purchase exclusively domestic workwear from materials from a Russian manufacturer.

Accounting statements and their deadlines

The deadlines and list of documents for reporting under different regimes are different. Let's look at each of them in turn.

UTII

The accountant needs to prepare for reporting:

• UTII declaration;
• standard reports, except for VAT, profit and property tax declarations (their list and schedule are described in detail below in the section on SST).

Schedule for submitting UTII declarations in 2021:

Advance payment – ​​until the 25th day of the month following the reporting quarter.

BASIC

The following list of documents must be available:

1. Declarations on profit, property, transport, VAT, land.
2. Reports on shipments to extra-budgetary funds.
3. Calculation of insurance premiums to the tax office.
4. Document on the number of employees.
5. A document confirming the main activity.
6. Forms RSV-1 PFR, 4-FSS.
7. Statement of income of individuals.
8. SZV-M.
9. Financial statements.

Deadlines in 2021:

Important! You must submit 2-NDFL for 2021 by the end of April 2017.

simplified tax system

For the “simplistic” ones you will need:

1. Insurance premium data.
2. Document on the average number of employees.
3. Reports 2-NDFL and 6-NDFL.
4. Financial statements.

The schedule for submitting these documents is the same as that of the OSN.

Important! You can switch to the simplified tax system only from the beginning of the calendar year.

Popular Accounting Apps

Comparative characteristics of common accounting programs:

The choice of program depends not only on the specifics of the company, but also on the person who will work with it.

Answers to common questions on the topic “Purchase of PPE: issuance, accounting”

Question #1:

Is it possible to deduct the cost of special clothing from the salary of a dismissed employee if the employee did not return the set of clothing issued to him upon leaving?

Answer:

No. The Labor Code does not provide for such a procedure. However, if local regulations specify the procedure for returning or reimbursing the cost of workwear, you can sue the employee and recover damages.

Question #2:

What kind of workwear should Russian companies purchase - domestic or imported?

Answer:

According to the Ministry of Labor of the Russian Federation, it does not matter whether the fabric was produced abroad or in Russia. However, starting from 2021, some requirements for fabric manufacturers apply - most likely, it will be possible to purchase foreign PPE from 2021, because According to the department’s plans, the changes will come into force after August 1, 2021.

How to keep records in a clothing industry

Thanks to the use of computer programs today, you can significantly facilitate your work in almost any type of office work.

In the clothing industry, automatic production is intended to perform a number of operations with higher quality: ironing, sewing, packaging. An equally important aspect of the activity is filling out intermediate documentation.

In the electronic age, innovations must also concern document management. Using an operational accounting system, you can create a single technological unit that can connect a variety of aspects of clothing production.

One of the most popular products of this kind is the 1C:Enterprise program, but despite its good flexibility, 1C has a number of limitations and it is quite difficult to develop an easy-to-use system based on it. What is the documentary base of a fabric sewing enterprise made of?

In such an institution, it is extremely important to keep a count of purchased materials (fabric, threads, tools, equipment).