To what account should examination gloves be attributed? Disposal standards for cotton gloves

Based on primary documentation data, workwear is monitored at enterprises with harmful and dangerous working conditions. You have to buy MBP often. Therefore, accountants must know how to properly keep records of workwear. Let's take a closer look at how to draw up documents and carry out operations in 1C.

Providing PPE

Ensuring the survival of workers is one of the principles of the declaration of the International Labor Organization and the Universal Declaration of Human Rights. The Labor Code of the Russian Federation places first place the obligation of employers to ensure normal working conditions for employees. According to Art. 210 of the Labor Code of the Russian Federation, one of the main directions of state policy in this area is the provision of protective equipment to employees.

PPE is items used to prevent exposure to harmful occupational factors. They are used if work safety cannot be ensured only by equipment and work organization.

PPE is divided into:

• insulating suits, spacesuits;
• respiratory protection equipment, such as gas masks and respirators, pneumatic helmets and masks;
• special clothing: vests, coats, capes, etc.;
• means for protecting the lower extremities (boots, shoes, shoe covers, etc.), upper extremities (gloves, mittens), heads (helmets, caps, berets), faces (shields), eyes (safety glasses), hearing organs (special helmets , headphones);
• fall protection equipment;
• dermatological products.

Safety precautions at the enterprise and art. 221 of the Labor Code of the Russian Federation provides for the procedure for providing employed persons with protective equipment. The employer is obliged to provide the necessary MBP to persons working in hazardous industries and contaminated premises. He is also responsible for maintaining, washing, drying, disinfecting, decontaminating and repairing the issued protective clothing. According to Art. 215 of the Labor Code of the Russian Federation, personal protective equipment - even foreign-made - must comply with the protection requirements of the Russian Federation and have a quality certificate. Otherwise they cannot be used.

The list and quantity of required IBPs is presented in the Standard Industry Standards. The requirements listed there do not depend on the industry, workshop or work area. However, according to Art. 221, the employer has the right to limit the norms for the free issuance of personal protective equipment, having agreed on the issue with the trade union organization and based on its economic situation. This provision applies if the PPE in question differs in quality from standard ones and provides better protection in hazardous production conditions, high temperatures and pollution.

In some cases, the employer may, after agreement with the state labor protection inspector and the trade union body, replace one type of PPE provided for by the Model Standards with another that better provides protection from hazardous production factors. For example, a cotton overall can be replaced with a suit or robe made of the same fabric, or vice versa. A cloth or canvas suit can be replaced with a cotton one with fire-retardant or water-repellent impregnation, leather boots can be replaced with rubber ones, and artificial leather ankle boots with tarpaulin ones. The rubberized apron is replaced with a product made of polymer materials, and the mittens are replaced with gloves. In the same way, you can replace the material and use gloves made of polymer materials instead of rubber products to protect your hands.

PPE such as a safety belt, dielectric gloves, galoshes, a mat, goggles, shields, a gas mask, a respirator, a helmet, a mosquito net, shoulder pads, a helmet, elbow pads, plugs, antiphons, helmets, light filters and other items not specified in the Model Standards may be issued to employees after preliminary certification of workplaces. The nature of the work performed is examined, and the period of use is determined - until complete wear and tear or as spare parts.

PPE issued to employees must match their height, gender, size, and work conditions. The standby protective equipment provided for by the Model Standards must be provided to employees solely for the duration of the work for which they were originally provided. Such IBPs can be assigned to individual workplaces. For example, sheepskin coats can be used at external posts, dielectric gloves - when working on electrical installations, etc. Such PPE will be transferred between shifts, and foremen are responsible for their use.

Warm workwear and footwear (insulated suits, jackets, trousers, sheepskin coats, felt boots, earflaps, fur mittens, etc.) should be issued with the onset of cold weather, and in the warm season - handed over for storage until the next season. The time for using such clothing is established by the employer together with the trade union and the body responsible for taking into account climatic conditions.

Persons who combine professions or constantly perform several types of work, including as part of teams, in addition to the main ones, must be issued PPE depending on the type of activity.

BOO

Workwear is accounted for in the balance sheet based on the actual costs of its purchase or production. If an enterprise uses self-produced MBPs, then the costs of their production are grouped first in the production cost accounts. Upon production, the cost price is calculated, which includes all costs. Finished workwear is sent to the warehouse with a Certificate of Completion. The BU generates the posting DT23 KT10 for the amount of manufacturing costs. Analytical accounting should be kept in as much detail as possible, indicating the quantity, name, date of receipt and return, and financially responsible persons.

In accounting, the cost of the IBP is written off at a time or linearly. The first method can be used if the service life of the item does not exceed 12 months, and the second - for longer-term IBP. The nuances of writing off workwear will be discussed in more detail below.

Options

Typically, workwear is included in inventory. But if its cost exceeds 40 thousand rubles, and the period of use exceeds 12 months, then it is included in the OS. The selected option must be specified in the order on the organization’s accounting policy.

Purchasing workwear

If purchased goods are included in the operating system, then they should be credited to account 10. It is indicated on the “Materials” tab in the 1C program. It is also necessary to allocate a separate sub-account “Workwear in warehouse”. Receipt of goods into the program is carried out on the basis of a receipt order. You can use a unified form or develop your own form and indicate all the necessary details in it.

Example

In February 2016, a conditional LLC engaged in the transportation of goods purchased 10 vests for drivers’ cars for 159.3 rubles. per piece The total purchase cost was 1,593 rubles. According to the Standard Standards, the lifespan of vests is one year. In accounting, overalls in this case will be taken into account as part of the IBP.

LLC (name)

PKO dated 02/28/16 No. 15

Accounting entries:

• DT10 subaccount “Workwear” KT60 - 1,350 rubles. - cost of workwear (excluding VAT).
• DT19 KT60 - 243 rub. - input VAT.
• DT68 “VAT calculation” KT19 - 243 rub. - accepted for VAT deduction.
• DT60 KT51 - 1,593 rub. - funds are transferred to the supplier.

Accounting for the issuance of workwear

The distribution of purchased goods must be carried out on the basis of the primary document. Its form must comply with tax and accounting requirements. If you decide to use a unified form, then to record the issue you can use a demand invoice (No. M-11), or an invoice for the release of materials (No. M-15), or a limit card (No. M-8). Or you can draw up your own document based on any of the above.

The head of the department distributes the purchased goods, and the accountant must draw up a list of the issuance of workwear. It is best to generate this document once a month or year for all employees. You can use this example.

LLC (name)

List of issuance of workwear for 2015

You can insert any rows into your own form. For example, record the return of work clothes before dismissing an employee. This statement will be considered a register.

The fact of issue of workwear should be reflected on account 10. The posting will show the movement of workwear from the sub-account “In stock” to the sub-account “In operation”. Write-off of workwear is carried out at a time or evenly upon issue to employees. The cost is included in the production costs of the enterprise.

Example

Let's add the conditions of the previous example. Safety precautions at the enterprise include the use of vests by transport service employees. The storekeeper of the conditional LLC issued these IBPs on March 17. The movement of workwear between departments is formalized by an invoice requirement. The issuance of vests to drivers is recorded in the statement. Based on these primary documents, the accountant makes entries in the balance sheet:

DT10 subaccount “Working clothes in operation” KT10 subaccount “Working clothes in warehouse”
- 1080 rub. - moving the IBP to the department.

Documents from accountable persons reached the accounting department at the end of the month. The accounting policy stipulates that small business enterprises with a useful life of up to 12 months are written off at a time. The following records are made in the BU:

DT20 KT10 - 1080 rub. - write-off of workwear as expenses of the enterprise.

DT012 “Workwear in use” - 1080 rub. - issuing IBP to employees.

Returning the MBP to the warehouse

Most often, workwear is the property of the company. The employee receives it for temporary use, and in case of dismissal or change of position, returns it to the warehouse. This operation must be reflected in accounting.

There is no need to create a separate document. The developed workwear accounting card may contain lines that will reflect the fact of the return of the IBP. How to record a transaction in accounting? If overalls are written off as expenses in full, then there is no need to make additional entries. If part of the cost is listed in account 10, then you need to make an additional entry, transfer the IBP from the “Working clothes in operation” subaccount to the “Working clothes in warehouse” subaccount. The remaining cost is not written off, since only MBPs that are in operation can be attributed to expenses.

Accounting for workwear is not reflected in NU. IBPs are written off as expenses when calculating the NPP at a time. This happens at the time the uniform is handed over to the employee. MBPs that have become unusable are subject to write-off. But this operation is formalized in a separate act.

IBP write-off limits

The Russian Ministry of Labor has developed standards for workwear, but only for some industries, for example, for enterprises in the electrical sector. Other organizations can use the Standard Standards for issuing clothing.

In addition, enterprises can take into account all costs for the acquisition and maintenance of MBP, including those in excess of established standards. This does not contradict the Tax Code of the Russian Federation or the Labor Code of the Russian Federation. But first, the developed calculation rules must be approved by an internal order of the manager.

But it is impossible to write off low-value and wear-out items according to standards lower than the legal ones. This contradicts Art. 221 Labor Code of the Russian Federation. If the rules provide for three pairs of gloves per year per employee, then it is impossible to issue him two pairs. There is a fine for such violations. Additional costs for an enterprise can be 30-50 thousand rubles, and for a manager - 1-5 thousand rubles. In case of gross violation of standards, the labor inspectorate may stop the activities of the enterprise for 90 days.

Taxation nuances

Accounting for workwear is carried out without charging VAT. These IBPs are issued for a period of time and are not transferred to the ownership of employees. That is, there is no transfer of ownership rights. The tax authorities will not argue with this. Things are different if the employee paid money for special clothing. For example, upon dismissal, he paid its residual value to the cashier. In such a situation, you need to either charge VAT or refer to FAS Resolution No. 2901/2008. The employee paid compensation to the company, but did not buy special clothing. There is no need to pay insurance premiums on the cost of IBP, provided that they are transferred to employees for use and not ownership.

Accounting for workwear that is subject to write-off is carried out differently in NU than in accounting. SBPs costing less than 10 thousand rubles, which can be used for up to 12 months, are included in material costs. The costs of their acquisition are indirect and are written off in full at the time of issue. Workwear, the cost of which exceeds 10 thousand rubles, and the service life is more than one year, is included in the depreciable property and is repaid using the straight-line method.

Accounting for workwear in 1C

The acquisition of IBP is carried out using the document “Receipt of goods” with the transaction type “Purchase”. To add a product item to a document, you need to enter a new item in the “Nomenclature” in the “Workwear” or “Special equipment” group, specify the quantity and accounting account “10”.

The next stage is the transfer of the MBP into operation for production. This operation is carried out in the program by the document “Transfer of Materials”. It indicates the individual to whom the MPB is provided. To enter the transfer of special equipment, you need to select the bookmark of the same name in the same document.

Unlike the example discussed before, the equipment is not transferred to an individual, but to a specific workshop. It is entered into the “Location” field. The same document indicates the method of writing off the cost of the IBP: at a time at the time of transfer or in equal installments. For these purposes, the “Purpose of use” attribute is provided. Basically, MBPs are written off at the moment they are put into operation. All costs are borne by current period production costs. The “Quantity according to standard” detail is filled in so that at the time of transfer of the IBP by another document, the number of special clothing is automatically entered.

The procedure for repaying the cost of the MBP depends on the period of operation. If it exceeds one year, then in BU and NU the cost of special clothing is written off as material expenses. Only in the first case will the linear method be chosen.

The peculiarity of special equipment is that it cannot be classified as OS if the cost of the latter is less than 40 thousand rubles. It is written off either proportionally to the volume of work performed, or linearly. In the first case, you need to create a monthly document “Production of MBP and materials” and register the quantity of manufactured products in it.

In the debit of the transaction to which the IBP will be written off, the data specified in the “Reflection of expenses” detail is inserted: account 20 or 25, division, cost item and item group. The amount goes to off-balance sheet accounts 10.11 and 10.10 after the documents are processed.

Write-off of the cost of workwear

If, when transferring IBPs, you need to remove them from the balance sheet, then when generating the material transfer document, you should indicate the corresponding transactions. If the alienation of value is carried out throughout the entire period of use of the workwear, then the transactions are indicated at the end of the reporting period when closing the month. For these purposes, a separate register “Repayment of the cost of workwear” is provided. It generates a record DT account 20.01 CT account 10.11.

Decommissioning of special equipment is carried out using the document “Write-off of materials”. It is entered on the basis of the “Transfer of Materials” or separately. In the first case, all fields are substituted from the base document, in the second, they must be entered separately or filled in using the “Select” button. Additionally, in the “Location” field, the workshop from which the special equipment is supplied is indicated.

The “Write-off of expenses” tab is filled in if the cost of the IBP has not been fully repaid. By default, costs will be debited to the account specified in the body of the document. You can select the second type of write-off and enter a separate account.

How to formalize and reflect in accounting the issuance of special clothing to employees of a construction organization. Standards for writing off cotton gloves, if in practice gloves are worn out one pair per day per worker.

Question: What restrictions should be used when developing standards for the write-off of cotton gloves in a construction organization. In practice, gloves are worn out one pair at a time per worker per day. Superintendents also use gloves, with one pair worn out every three days.

Answer: When issuing workwear to construction organizations, you can use the standards approved by Order of the Ministry of Health and Social Development of Russia dated July 16, 2007 No. 477. However, cotton gloves are not provided for in these standards. You can also use industry-wide standards approved by Order of the Ministry of Labor of Russia dated December 9, 2014 No. 997n.

They provide for the issuance of gloves with a polymer coating - 6 pairs and gloves made of rubber or polymer materials - 12 pairs.

To improve the working conditions of employees, you can deviate from industry rules. So, on your own initiative you can:

Change workwear more often, because industry standards set only deadlines for its use;

Replace workwear with another type;

Provide special clothing to employees for whom standard standards do not provide for it. To do this, a special assessment of working conditions will have to be carried out. If, based on its results, working conditions are recognized as harmful, dangerous or associated with pollution, then the issuance of protective clothing will be justified. The procedure for conducting such an assessment is established by Law of December 28, 2013 No. 426-FZ. If the organization has a trade union, then it is necessary to coordinate with it the issuance of workwear that is not provided for by the standard standards.

Rationale

How to register and reflect in accounting the issuance of workwear to employees

When and to whom to issue protective clothing

Where to fix the procedure for issuing workwear

Fix the procedure for issuing workwear in local documents. For example, in a collective or labor agreement or labor regulations. In this case, the following data must be confirmed:

• a list of positions associated with harmful and (or) dangerous working conditions and pollution;
• standards for issuing special clothing for each position;
• wear period, after which the employee must be issued a new set of workwear.

This conclusion can be drawn by paragraph 6 of the Rules approved by order of the Ministry of Health and Social Development of Russia dated June 1, 2009 No. 290n, as well as part 4 of Article 189 and paragraph 9 of part 2 of Article 41 of the Labor Code of the Russian Federation.

Order of the Ministry of Health and Social Development of Russia dated July 16, 2007 No. 477 “On approval of the Standard Standards for the free issuance of certified special clothing, special footwear and other personal protective equipment to workers engaged in construction, construction, installation and repair work with harmful and (or) dangerous working conditions , as well as those performed under special temperature conditions or associated with pollution"

Order of the Ministry of Labor of Russia dated December 09, 2014 No. 997n “On approval of the Standard Standards for the free issuance of special clothing, special footwear and other personal protective equipment to workers in cross-cutting professions and positions of all types of economic activities engaged in work with harmful and (or) dangerous working conditions, and also for work performed in special temperature conditions or associated with pollution"

Accounting for property at the enterprise, including workwear, is carried out by the accounting department. This occurs in accordance with Order of the Ministry of Finance of the Russian Federation dated December 26, 2002 N 135n “On approval of the Guidelines for accounting of special tools, special devices, special equipment and special clothing,” as well as other regulations that regulate the accounting of property in an organization. that are not subject to further use are written off. The procedure for conducting an inventory is determined by Order of the Ministry of Finance of the Russian Federation dated June 13, 1995 N 49 “On approval of the Guidelines for the inventory of property and financial obligations.”

Step 1. Create a commission

The manager forms an inventory commission. The commission does not include financially responsible persons who are responsible for the assets that are subject to inventory.

Step 2: Identifying property that is out of order

The inventory commission examines the clothing and determines its suitability or unsuitability for further use. Items that have expired or cannot be repaired are confiscated. The reasons for the failure of clothing and the persons responsible for this are also identified (if the property was damaged due to someone’s negligence or intentionally). The chairman of the commission prepares a written write-off act.

Step 3: Issue an order

Based on the act, the director of the company issues an order to write off workwear and personal protective equipment.

Step 4: Write off the property

After the manager issues the order, PPE is written off by the inventory commission.

Certificate for write-off of workwear, sample

The act of writing off workwear that has become unusable, a sample of which we have prepared, is considered a strict reporting document. At the moment, it is not unified, but there is a standard inter-industry form No. MB-8 “Act for write-off of low-value and wear-and-tear items”, approved by the Decree of the State Statistics Committee of the Russian Federation dated October 30, 1997. No. 71a, which can be used in its preparation.

PPE and uniforms are written off for various reasons (as a result of wear and tear, accidents, employee dismissal, etc.). Sometimes this occurs earlier than the manufacturer's failure date. In this case, the form of the act does not change.

According to paragraph 2 of Article 9 of the Federal Law “On Accounting” dated December 6, 2011 No. 402-FZ, the act must include the following sections:

position and full name manager, his signature with transcript;

Title of the document;

date of compilation;

composition of the commission indicating the names and positions of employees;

information about the recovery of material damage and its amount;

The guidelines approved by Order of the Ministry of Finance No. 135n dated December 26, 2002 apply to all legal entities on the territory of the Russian Federation, except for budgetary and credit organizations.

In order to account for special clothing, a special body is created at the enterprise, which determines the list of special clothing based on the peculiarities of the technological process of a particular enterprise in a certain industry. The basis for determining the minimum list of workwear and the terms of its use are industry standards for issuing, if they are not provided for a given industry, then standard standards for issuing workwear or inter-industry standards for issuing workwear and safety footwear.

Accounting for receipt of special clothing

Working clothes, special footwear or other personal protective equipment in an organization can be purchased in different ways; they can be made independently, purchased from other persons, received by the founders as a contribution to the authorized capital or by other legal means.

All workwear owned by the organization, under economic control or operational management is accounted for accounting purposes at actual cost, i.e. the amount of actual costs of production or acquisition calculated in the manner prescribed for accounting for inventories. If the workwear used in the organization does not belong to it, then it is recorded on off-balance sheet accounts at the cost specified in the contract or at the cost specified by the owner.

Before transferring into production or operation, workwear belonging to the organization, as well as workwear under operational management or economic control, is accounted for as part of current assets on account 10 “Materials”. Account 10, for the purpose of accounting for special clothing, must have a subaccount “Special equipment and special clothing in warehouse.”

In the case of manufacturing workwear on your own, costs are recorded in the “Main Production” or “Auxiliary Production” accounts. Upon completion of work on the production of workwear, a certificate of completion of work in the established form is drawn up.

The primary accounting documents when transferring workwear manufactured by our own departments to the warehouse are the requirement-invoice form M-11 or invoice form M-15, approved by the State Statistics Committee of the Russian Federation.

The requirement-invoice form M-11 or invoice form M-15 is drawn up in triplicate. One copy remains with the manufacturer, the other is transferred to the accounting department for the receipt of manufactured workwear, the third, together with the workwear, is transferred to a warehouse or other storage location. The posting of special clothing to the warehouse is completed with a receipt order of form M-4.

Accounting for workwear at the enterprise

In some cases, workwear can be transferred directly to production for use, bypassing the warehouse. But this does not exempt you from filling out warehouse and accounting documentation. In this case, incoming and outgoing warehouse documents and incoming documents in the department where the special clothing was received for use are filled out. The division takes place among those workers who are entitled to special clothing.

Organizations, in addition to the main forms of primary documentation, can use their own forms of documents to reflect the movement of material assets, in this case, workwear, but their own forms must have all the mandatory fields provided for by the Federal Law “On Accounting”.

For accounting purposes at the enterprise, to reflect the transfer of special clothing of its own production to the warehouse, a posting is made to the debit of the “Materials” account, the subaccount “Special equipment and special clothing in the warehouse” and to the credit of the production cost accounts in the amount of actual costs incurred for its production. The actual cost of manufactured workwear is determined in accordance with the established procedures for calculating the cost of the relevant types of products. The loan may have an account “Main production” or an account “Auxiliary production”.

An example of accounting entries reflecting the receipt of workwear

Accounting for the release of special clothing into production or operation

For the release of workwear into production, in addition to the established forms of demand-invoice M-11 or invoice M-15, limit collection cards of form M-8 can be used.

In accounting, the release of special clothing into production is reflected in the debit of the "Materials" account to the subaccount "Special equipment and special clothing in operation" to the credit of the accounts for inventory accounting, as a rule, this is the "Materials" account subaccount "Special equipment and special clothing in the warehouse." This posting displays the amount of actual costs or, in other words, the actual cost spent on the purchase or production of special clothing.

If the service life of the workwear, according to the issuance standards, does not exceed twelve months, then it is permitted to make a one-time write-off of its cost to the debit of the production cost accounts at the time of issue of the workwear to employees.

Analytical accounting of special clothing in use is carried out by name, quantity, actual cost, date of commissioning, department and financially responsible person. Accounting for the movements of special clothing at the enterprise is reflected in the turnover sheet. Movement analytics can be carried out electronically.

An example of accounting entries reflecting the release of special clothing into service

The procedure for including the cost of workwear in production costs

The repayment or transfer of the cost of special clothing to costly production accounts occurs in a linear manner, in proportion to the useful life of special clothing provided for in standard industry standards for the free issuance of special clothing, special shoes and other personal protective equipment. A one-time full repayment of the cost (actual cost or actual expenses) is allowed at the time of transfer of special clothing, the useful life of which is no more than 12 months, into operation.

In accounting, the accrual of repayment of the cost of workwear is reflected in the debit of cost accounts for production (for example, in the debit of the accounts “Main production”, “Auxiliary production”, “Sales expenses” in trade), and the credit of the account “Materials” sub-account “Special equipment and special clothing in use."

The organization's expenses for the repair and maintenance of special clothing (for example, cleaning, dust removal, degassing, etc.) are included in the costs of cost elements, for example, production costs, sales costs, service costs or work costs.

An example of postings reflecting the write-off of the cost of workwear as expenses

Accounting for disposal of workwear in accounting

The basis for disposal of workwear at an enterprise can be physical wear and tear, sale or gratuitous transfer, transfer in the form of a founder’s contribution to the authorized capital of another organization, disposal due to an accident or natural disaster.

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

If the reason for the disposal of workwear is sale to another person, then the proceeds from the sale are accepted for accounting in the amount specified by the parties in the purchase and sale agreement.

Reflection in accounting of income and expenses associated with the write-off of special clothing occurs in the reporting period in which they are actually incurred. Income and expenses from the write-off of special clothing are operating income and expenses, and therefore are subject to attribution to the financial result.

The issue of the impossibility of further operation and write-off of workwear at the enterprise is decided by an inventory commission operating on a permanent basis, or a working inventory commission created for the duration of the inventory.

The commission inspects the workwear and determines its suitability for further use. In addition, the commission determines the reason for writing off the workwear, for example, natural wear and tear, natural disaster, fire, fault of those responsible, etc.

When identifying persons whose fault is the premature disposal of workwear, the commission prepares proposals for management to hold the perpetrators accountable.

Upon completion of the inventory, the commission prepares an act for writing off the workwear and submits it for approval to the management of the enterprise. After approval of the write-off act by management, the commission monitors the correct disposal of retired workwear.

An enterprise can carry out recycling on its own, and in this case a workwear recycling act is drawn up, on the basis of which the cost of disposed workwear is written off from the accounting accounts.

If a legal entity is liquidated, then the workwear listed on account 10.10, together with other inventory items, is subject to mandatory inventory, after which the competent commission decides what to do with it. Overalls, in this case, can be sold or transferred to pay off non-monetary obligations, or disposed of in any other legal way.

An example of accounting entries reflecting the disposal of workwear

Operational accounting of workwear at the enterprise

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

The issuance of workwear at the enterprise occurs on the basis of a collective agreement developed in accordance with industry standards for the issuance of workwear, and is reflected in the personal cards of employees. In the employee’s personal card, a note is made about the service life and the degree of wear of the workwear. And in the documents for the release of special clothing (requirements, invoices) there is also a basis for issuing.

To control the service life of workwear and other personal protective equipment, it is recommended to put a stamp with the date of commissioning or issue to the employee.

Upon dismissal, transfer to another job or at the end of its service life, the workwear issued to the employee must be returned.

Duty special clothing for collective use, which is issued only for performing any work, is stored in the storeroom of the unit to which it is assigned and transferred from shift to shift. Responsibility for the safety of duty clothing lies with the person to whom it is issued. Accounting for duty workwear is carried out on accounting cards marked “Duty”.

The delivery and return of special clothing by employees for washing, cleaning, repair, and disinfection is documented in a statement and signed by the financially responsible person regarding the acceptance of special clothing. The return of special clothing is issued against the employee's signature. When handing over winter (insulated) workwear with the onset of the warm season, if the enterprise has organized centralized storage, it is also drawn up according to a statement with the signatures of the responsible persons.

Accounting for workwear in an organization: accounting and tax

Despite significant improvements in working methods and the emergence of new technologies, there are still many professions where workers inevitably risk their health and even life. How dangerous his work is is determined during a special assessment of working conditions (SAW). To reduce risks and protect employees from dangers arising in the workplace, personal protective equipment (PPE) is designed, which, according to GOST 12.4.011-89, is designed to protect:

• respiratory, visual and hearing organs;
• arms, legs, head, face and skin.

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

Why do you need a workwear registration card?

Firstly, there are rules for providing employees with special clothing, which are established by Order of the Ministry of Health and Social Development dated 06/01/2009 N 290n, they also include a form for the statement for the issuance of special clothing. This small document serves as proof for regulatory authorities (in this case, for a representative of the Labor Inspectorate) that the organization has properly implemented labor protection work and that workers are provided with the right amount of personal protective equipment. Otherwise, serious fines cannot be avoided.

Secondly, it is purchased by the employer at his own expense, which means it is subject to accounting and tax accounting. And moreover, on May 12, 2003, the Ministry of Finance in Letter No. 16-00-14/159 expressed the opinion that it can be recognized as fixed assets. This means that use must be carefully documented.

And thirdly, the most unpleasant argument. If an accident occurs at work, the employee’s provision of clothing will be subject to the most scrutiny, and inspectors may require to present a certificate for the issuance of special clothing (keep in mind - this is just another name for this document).

Form of registration card for issue of workwear

How to fill out a form for the issuance of special clothing

The registration card is issued immediately upon hiring. The most vulnerable point is the wording regarding the name of standard industry standards: you must not make a mistake and refer to the correct document. Such standards exist, for example, for:

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

It is also important to correctly indicate the terms of use on the accounting card (carefully study the markings applied by the manufacturer).

The rest of the form is easy to fill out. On the front side it is indicated:

• employee data (his full name, name of the structural unit in which the newcomer will work, date of hire);
• height and size;
• industry standards corresponding to the specifics of the enterprise;
• a list of mandatory clothing for him.

If the front side is a kind of characteristics of the employee and a list of special protective equipment that he is entitled to, the reverse side talks about their actual use: the timing of their receipt and return, as well as their condition (percentage of wear).

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

Sample statement for the issuance of workwear

Above you could download the form of a personal registration card for the issuance of workwear. Now we invite you to study the completed sample.

An organization must include as an expense in tax accounting the workwear given to employees, the service life of which is 12 months. What is the accounting procedure - read the article.

Question: Can you please tell me when to include as an expense in accounting and tax accounting special clothing that has a service life of 12 months and is given to employees? The accounting policy for 2017 states: - for accounting purposes "...The cost of workwear, the service life of which does not exceed 12 months, is written off as expenses at the time of its transfer (vacation) to employees." - for tax accounting "...The cost of special clothing and special equipment is recognized as an expense at a time, at the time of transfer to operation." Do we reflect correctly in accounting, for example: A suit was handed over to an employee on September 11, 2017, posting D-t 10.11 (working clothes in operation) K-t 10.10 (working clothes in the warehouse). At the same time, postings (09/11/2017) D-t 20(23) K-t 10.11 and D-t MTs 02 (off-balance sheet account, overalls in use) are reflected in the amount of the full cost of the suit. When calculating income tax for 9 months, we take it into account in expenses, also in the full cost of the suit. Service life is exactly 12 months, no more, no less.

Answer: Yes, you are doing everything right, because... The service life of workwear does not exceed 12 months. Pay attention to cost criteria. In accounting, this can only be done with workwear costing less than 40 thousand rubles, and in tax accounting - less than 100 thousand rubles. If the cost is higher, consider special clothing as part of the operating system.

Rationale

How to register and reflect in accounting the issuance of workwear to employees

How to keep records of workwear

The issue and return of protective clothing should be reflected in your personal personal protective equipment issuance card (clause 13 of the Rules approved).

Depending on the standard period for wearing workwear, you can:

write off the cost of workwear included in the materials at a time or evenly over the period of use.

Possible options for accounting for workwear are presented in the table. Fix the selected option for accounting for workwear in the organization’s accounting policy for accounting purposes.

The chief accountant advises: if possible, establish a uniform procedure for accounting and tax accounting of workwear. In this case, you will not have temporary differences and deferred tax assets.

In the accounting policy for accounting purposes, write down:
“Workwear with a useful life of more than 12 months and a cost of more than 40,000 rubles. accounted for as part of fixed assets. Its cost is repaid by calculating depreciation using the straight-line method. The rest of the workwear is taken into account in the composition of materials. At the same time, workwear whose useful life does not exceed 12 months is written off at a time at the time of its transfer to employees.”

If you write off workwear in tax accounting as a lump sum, then reflect such expenses in your accounting evenly over the period of use of the workwear.

Reflect the deferred tax liability calculated from the temporary difference by posting:

Debit 68 subaccount “Calculations for income tax” Credit 77
- a deferred tax liability is reflected from the difference in the cost of workwear with a useful life of more than 12 months and a cost of no more than 40,000 rubles.

Every month, as the cost of workwear is written off in accounting, make the following entries:

Debit 77 Credit 68 subaccount “Calculations for income tax”
- the deferred tax liability was repaid from the difference in the cost of workwear with a useful life of more than 12 months and a cost of no more than 40,000 rubles.

Accounting for workwear as part of materials

Reflect the transfer of workwear for use to employees by posting:

Debit 10-11 Credit 10-10
- uniforms were issued to employees for use.

Having given your employees the special clothing included in the materials, you can issue:

invoice for the release of materials to the side according to form No. M-15;

record sheet for the issuance of special clothing according to form No. MB-7.

Reflect the write-off of the cost of workwear by posting:

Debit 20 (23, 25, 26, 29, 44...) Credit 10-11
- the cost of special clothing has been written off.

If you write off the cost of workwear at a time, then do this posting once. If evenly, then do this posting monthly during the established period of its use. For the first time, such an entry must be made in the month when the overalls were actually issued to the employee. Such rules are established in paragraphs and Methodological Recommendations, approved, and paragraph 13 of the Rules, approved by order of the Ministry of Health and Social Development of Russia dated June 1, 2009 No. 290n.

When writing off the cost of workwear at a time, organize control over its further use. For example, you can keep a record of working clothes in use. If a shortage is identified, it is necessary to recover damages from the culprit. For information on accounting for such an operation, see How to reflect shortages identified during an inventory in accounting and taxation.

Debit 10-10 Credit 10-11
- workwear was returned to the warehouse (at residual value).

Make this posting only if you write off the cost of workwear evenly. If the cost of workwear was written off at a time, the return of workwear to the warehouse is not reflected in accounting.

When writing off workwear after the wear period has expired, draw up a report. No unified form has been established. So develop it yourself. The main thing is that the act contains all the necessary details; in addition, the manager must approve it with an order to the accounting policy. This follows from Article 9 of the Law of December 6, 2011 No. 402-FZ and paragraph 4 of PBU 1/2008.

An example of reflecting in accounting transactions for the acquisition, issue and write-off of workwear

In December 2014, Master Manufacturing Company LLC, in accordance with industry standards, purchased for an employee of the main production:
- a jacket with insulating lining (wearing period - 24 months) worth 2832 rubles. (including VAT - 432 rubles);
- canvas suit (wearing period - 12 months) worth 1180 rubles. (including VAT - 180 rubles).

In the same month, the organization issued special clothing to the employee.

The accounting policy of “Master” states that workwear costing no more than 40,000 rubles. taken into account in the composition of materials. At the same time, special clothing, the cost of which is no more than 40,000 rubles. and the period of use of which is no more than 12 months is written off as expenses at a time.

The accountant made the following entries in the accounting:

Debit 10-10 Credit 60
- 3400 rub. (2832 rubles - 432 rubles + 1180 rubles - 180 rubles) - special clothing was purchased;

Debit 19 Credit 60
- 612 rub. (432 rubles + 180 rubles) - VAT is taken into account on the cost of workwear;

Debit 68 subaccount “VAT calculations” Credit 19
- 612 rub. - VAT is accepted for deduction on the cost of workwear;

Debit 10-11 Credit 10-10
- 3400 rub. - special clothing was issued to the employee;

Debit 20 Credit 10-11
- 1000 rub. - the cost of the canvas suit has been written off.

The Master's accountant writes off the cost of the jacket evenly over 24 months from the date of issue to the employee. Every month since December 2014, he posts:

Debit 20 Credit 10-11
- 100 rub. (RUB 2,400: 24 months) - the cost of the jacket is included in expenses.

Since the standard period for wearing a canvas suit expired in November 2015, the employee was issued a new set. At the same time, the worn canvas suit was written off on the basis of an act. The jacket with insulating lining will be retired in November 2016.

Accounting for workwear as part of OS

Work clothes accounted for as part of fixed assets should be reflected in account 01 - in one of two sub-accounts: “Fixed assets in warehouse” or “Fixed assets in operation”. When issuing workwear to employees, draw up a report in form No. OS-1 and make the following entries:

Debit 01 subaccount “Fixed assets in operation” Credit 01 subaccount “Fixed assets in warehouse”
- special clothing was handed over to employees for use.

Reflect the write-off of the cost of workwear through depreciation by posting:

Debit 20 (23, 25, 26, 29, 44...) Credit 02
- depreciation was accrued for workwear.

Reflect the return of workwear to the warehouse upon dismissal or transfer of an employee to another job by posting:

Debit 01 subaccount “Fixed assets in warehouse” Credit 01 subaccount “Fixed assets in operation”
- the workwear was returned to the warehouse.

When you write off work clothing included in fixed assets, you can draw up an act in form No. OS-4. It is in the instructions approved by Resolution of the State Statistics Committee of Russia dated January 21, 2003 No. 7.

Reflect the write-off of workwear accounted for as fixed assets by posting:

Debit 02 Credit 01 subaccount “Fixed assets in operation”
- special clothing has been written off.

After the wear period has expired, old workwear can be written off. In this case, the postings depend on how you take into account workwear - as part of materials or fixed assets.

The employee is given a new kit. However, if the old workwear is suitable for further use, then after cleaning, washing, repairing, etc., it can be reissued to employees. This procedure follows from paragraph 22 of the Rules, approved by order of the Ministry of Health and Social Development of Russia dated June 1, 2009 No. 290n. The wearing period of such protective clothing is not regulated. It can be determined by the labor protection service.

How to reflect workwear and special equipment in accounting