Compensation for harmful working conditions. Additional payments for harmful working conditions

To determine the list of positions applying for an additional payment for, you need to carry out. If it has already been carried out, and more than 5 years have not passed since its implementation, the SOUT may not be carried out. Otherwise, by the end of 2020. On the basis of the assigned hazard classes, an increase in wages is made, which in itself already represents guarantees and compensations for harmful working conditions.

Optimal conditions belong to class 1, acceptable - to class 2 and do not require any additional surcharges. The following table indicates the classes that require special attention.

The amounts of surcharges for harmfulness

Legislatively additional leave and surcharge for harmfulness are regulated by articles and. At the same time, an acceptable minimum is set - at least 4% of the salary or, but the company 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 of certain areas of production. Such agreements also determine the minimum amount of salary increase and are concluded for a certain period. In addition, Article 222 of the Labor Code of the Russian Federation provides for the issuance of milk for such special conditions labor. The same article establishes that the cost of milk for calculating compensation for harmfulness can be replaced by a compensation payment, which is equal to the equivalent of the cost of this valuable product. The norms for issuing milk are regulated by the order of the Ministry of Health and Social Development dated February 16, 2009 No. 45n.

Making allowances for harmfulness

In an organization where there are, it is necessary to work out a number of documents:

1. Local normative act. This may be the "Regulation on the procedure for compensation for working conditions" or. It fixes the procedure and amount of payments, prescribes the right to additional leave and a shorter working day.
2. Order on the approval of the LNA on allowances. It is appropriate to indicate the names in the text of the document responsible persons, while in the LNA only positions and general order actions. To make things easier, you can use type specimen an order for additional payment for harmfulness.
3. Enter data on working conditions and compensation in 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 subject of the supplement:

• in the clause of the contract "working conditions" - on the class of hazard according to the SOUT;
• in the paragraph "mode of working time and rest" - about additional leave;
• in the item "remuneration" - about the allowance for harmful conditions.

1. Ensure that the surcharge is reflected in

If an employee is employed in work with difficult, harmful or dangerous working conditions, then he is entitled to certain payments that compensate for work in conditions other than normal. What are these compensations? What is their tax regime? How is the amount of these compensations determined? Read the answers to these and other questions in our article.

1. Payment of additional holidays to employees employed in harmful conditions is a guarantee, not a compensation payment. Therefore, the amounts paid for such vacations are subject to personal income tax on a general basis and are included in the base for calculating insurance premiums for OPS, compulsory medical insurance and social insurance, including compulsory insurance against industrial accidents and occupational diseases.

2. Additional payments to wages for harmful working conditions are paid on the basis of Art. Art. 147, 164 of the Labor Code of the Russian Federation. under Art. 147 of the Labor Code of the Russian Federation, in essence, are not compensation, but are a supplement to wages, to which exemption from personal income tax does not apply. Such payments differ from compensation for hard work, work with harmful and (or) dangerous working conditions, which is established by Art. 164 of the Labor Code of the Russian Federation. These payments are not subject to income tax. Letter of the Ministry of Finance of the Russian Federation No. 03-04-06/6-165 dated August 6, 2010).

The minimum amount of compensation for workers employed in hazardous and hazardous industries is 4% of the salary (Resolution No. 870). According to the Ministry of Finance of the Russian Federation, it is also subject to personal income tax (

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

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There are other provisions that regulate the features of additional payment for harmful working conditions in 2020. Since in this area a high proportion of support is needed for employees.

Important information

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

Certain legislative documents establish:

• a list of professions that can receive allowances and are considered harmful, dangerous;
• the procedure for recognizing a profession and jobs as dangerous for labor or negatively affecting the health of workers.

Based on these indicators, it is possible to carry out the procedure of requirements for the employer to receive allowances. Although the current legislation provides Russian Federation.

Since the laws clearly state that the implementation of all the norms that the employer must comply with is supervised.

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

Basic concepts

Among the most important terms to know are:

List of professions in a particularly difficult situation

Such professions are those that are in the following areas:

• metallurgical production;
• production of coke and extraction, processing of coal;
• 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:

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

Legal grounds under the Labor Code of the Russian Federation

When discussing such a topic, it is necessary to pay attention to legislative framework. If it is necessary to receive an additional payment to the wage rate, it is often necessary to be guided precisely by regulatory 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 harmful working conditions for the hours actually worked also occurs at an increased rate. And allowances are laid even in the case of part-time work.

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

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

Federal Law No. 426 “On special evaluation working conditions” gives information about what factors can be considered harmful. More details are in article 13.

Decree of the State Labor Committee of the USSR No. 298 / P-22 “On approval of the List of industries, workshops, professions ...” also contains those professions, in accordance with which the mandatory accrual of additional payments to wages is carried out.

How is the additional payment for harmful working conditions based on a special assessment

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

Photo: the procedure for establishing compensation for work in harmful working conditions

Initially, the company must undergo a special assessment of working conditions. It is on the basis of the conclusion of the SOUT that the class and degree of risks to the health of workers are assigned..

In the future, the employer must enter these indicators into collective agreement and make appropriate payments.

Design mechanism

There are several ways to issue an allowance at the enterprise:

After the enterprise has passed the examination of the SOUT, the employer issues an order. This document should include the following:

• what are the results of the review of working conditions;
• what positions employed workers were subject to 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.

Surcharge amount

The labor legislation of Russia regulates the amount of additional payment that the employer must carry out. 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 that, documentation is created to establish these agreements:

In accordance with these documents, the markup indicator is being set. But regardless of the profession and other indicators, the percentage of the allowance will not be lower than 4%. In this regard, the legislation does not plan to change.

Calculation procedure

To begin with, the procedure for certification of working conditions is carried out. Only after this procedure it is possible to carry out calculations.

There are several factors that are taken into account in the calculation. Accountants use model document provisions and in accordance with it accrue wages.

This document assumes the following options for coefficients:

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

Who is responsible for non-payment

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

The Labor Code guarantees compensation for work associated with exposure to harmful or dangerous factors. From the article you will learn how the amount of payment is determined in case of deviation from normal working conditions in 2019.

Read in the article:

Compensation for harmful working conditions

The Labor Code guarantees certain benefits and compensations to workers engaged in hazardous production. Let's list them:

• Increased duration of annual calendar leave (part 1 of article 116, part 2 of article 117 of the Labor Code of the Russian Federation).
• Shortened working day (part 1 of article 92, part 2 of article 94 of the Labor Code of the Russian Federation).
• Increased wages (Article 147 of the Labor Code of the Russian Federation).

The appointment of increased pay is possible only after a special assessment of working conditions. This is due to the fact that all guarantees under the SOUT are the result of an assessment of conditions at the workplace in accordance with Law No. 426-FZ (Article 7). All workplaces can be assigned to one of four hazard classes: optimal, acceptable, harmful or dangerous.

Additional payment for work in harmful conditions is due only to those who work in working conditions of the 3rd or 4th class. Since the appointment of benefits raises many questions among employers, the Ministry of Labor has published special explanations on the grounds for establishing compensation for employees (). This document must be referred to in complex cases in 2019 as well.

Surcharge for harmful working conditions in 2019

If the working conditions have changed at the enterprise, it is necessary to carry out the SOUT. Based on its results, both an increase and a decrease in benefits and allowances are possible. If the employer has improved working conditions, benefits will be reviewed. But the basis for this can only be the fixed results of the special assessment. workplace an employee may be retrained to another hazard class. For example, equipment has been modernized at the enterprise, personal protective equipment has been replaced with new, more modern ones, materials or reagents have been replaced - all these are reasons for an unscheduled SOUT and a change in the class of UT.

If this happened, then, according to, it is necessary to conclude an additional agreement with employees, since working conditions and, accordingly, pay have changed. If an employee does not want to work under such conditions, management can decide unilaterally. In this case, 2 months in advance, the employee is notified in writing of a change in salary due to changes in working conditions (). If after these 2 months the agreement is still not reached, the employee leaves on.

When, as a result of the SOUT, it is established that conditions, on the contrary, are worsening, new compensations must be assigned (according to Articles 92, 117, 147, 219 of the Labor Code).

The standard provision provides for the following coefficients to salaries:

Grade 3 - 4, 8, 12%

Grade 4 - 16, 20, 24%.

The order on the establishment of an additional payment for harmful working conditions is an internal document of the organization and must contain the details accepted in the organization:

• date, name and order number;
• the exact name of the organization;
• exact name and amount of compensation;
• a list of employees receiving additional pay, indicating positions and hazard class;
• signatures, seal.

The order must be brought to the chief accountant of the organization.

Consider, as an example, how much the surcharge for harmful working conditions when working with poisons will be. In addition to the increased salary, it guarantees workers employed in the production of grades 3 and 4 a reduced work time no more than 36 hours per week.

There are age and gender restrictions for working with pesticides, restrictions on the length of the working day. The enterprise and monitor their compliance with safety regulations, provide certified personal protective equipment and workwear.

Poisons have their own classification, so each specific pesticide and the conditions for working with it must be considered separately. Additional payments for work with poisons cannot be less than 4% and more than 24% of the salary. The amount of the additional payment is at the discretion of the management of the organization.

Who is entitled to a pension for harmful working conditions

For employees engaged in hazardous production, a preferential pension is provided. only those who worked in conditions related to grades 3 and 4. This list of professions is approved If there was a break in the seniority during which the employee was employed in non-harmful conditions or was unemployed, the benefit is not provided.

So, in order to recalculate the pension, the following conditions must be met:

• The employee was continuously employed in production, the hazard class of which was confirmed by the SOUT or by attestation of workplaces.
• All necessary contributions to Pension Fund were expelled by the employer at an increased rate.
• The employee's profession meets the requirements of December 28, 2013 (clauses 1-18, clause 1, article 30).

If the employee is a working pensioner, the salary supplement is accrued to him in the same way as to other employees.

Among the guarantees and compensations for specialists working in industries with unfavorable working conditions, labor legislation provides for a guarantee of increased pay. This issue is regulated by a whole complex normative documents, among which:

• 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 adverse conditions;
• Decree of the USSR State Committee for Labor 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 differ from the norms current legislation);
• Decree of the Central Committee of the CPSU, the Council of Ministers of the USSR, the All-Union Central Council of Trade Unions of September 17, 1986 No. 1115 (in the part corresponding to the norms of the current legislation).

At the same time, it must be borne in mind that the Government Decree “On the establishment of a reduced duration ...” dated November 20, 2008 No. 870, which previously regulated issues of additional. payment for unfavorable working conditions, from 01/01/2014 has lost its force, therefore, it is impossible to focus on it from now on.

How is the degree of harmfulness of labor 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 applications:

1. Methodology for the implementation of a special assessment of labor conditions.
2. Classifier of adverse factors.
3. The form of the report on the conducted special assessment.
4. Recommendations for completing the report.

The unfavorable ones are:

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

The methodology involves:

• identification of potentially negative factors accompanying production;
• research and measurement of the actual values ​​of identified adverse factors at a particular place of work;
• assignment of labor conditions in accordance with the degree of negativity to the classes listed above based on the results of the studies.

Since Law No. 426-FZ entered into force on 01/01/2014, the earlier certification of employees' workplaces according to the rules of the legislation in force until 2014 is recognized as valid for 5 years when resolving issues of granting labor guarantees employees, including additional wages for unfavorable working conditions (Part 4, Article 27 of Law No. 426-FZ).

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

Increased payment for harmfulness - add. 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. At the same time, further, in part 3 of the same article, it is clarified that the specific amount of the surcharge is set by the employer, taking into account the opinion of the trade union in accordance with the procedure determined by Art. 372 of the Labor Code of the Russian Federation.

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

Thus, the amount of compensation for harm must be specified by the employer (in this case, different payment options can be determined for various “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 harmful 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 Decree of the USSR State Committee for Labor and the Secretariat of the All-Union Central Council of Trade Unions dated 03.10.1986 No. 387 / 22-78, which proposes to link 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 adverse production conditions involves:

1. Definition of a class of working conditions. As mentioned above, this is done by special assessment specialists.
2. Converting the degree of adverse effects into points. The sum of points is calculated for each of the factors that exceed the hygienic standards (clause 1.3 of the regulation, approved by Decree No. 387/22-78). According to Appendix No. 2 to said provision, 3rd class of 1st degree of harmfulness corresponds to 1 point, 2nd degree - 2 points, etc.
3. Establishment of the duration of the influence of a negative factor. To assess the interference of a specific adverse factor on working conditions, the duration of its impact on the worker during the shift is important.
4. Calculation of payment for work in adverse conditions. At the same time, all adverse factors found during the special assessment are taken into account. To calculate the amount of compensation, you can also use the rules of the provision, approved. Decree No. 387/22-78 (clause 1.6) and introduce a gradation of the size of the surcharge from 4 to 24% of the salary, where the harmfulness, estimated 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 point system taking into account the harmfulness of working conditions and calculating compensation for them (or another way 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 activity in adverse working conditions.

Features of taxation of compensation for hazardous work

A lot of questions are raised by the procedure for taxing wages increased by an additional payment for production activities in adverse conditions. In particular, the need to deduct personal income tax from the amount of payments for harm is discussed. However, considering the clarification tax service and the Supreme Arbitration Court of the Russian Federation, it is required to distinguish between an additional payment for negative working conditions in accordance with Art. 147 of the Labor Code of the Russian Federation and compensation for the same conditions under Art. 219 of the Labor Code of the Russian Federation.

According to the letters of the Ministry of Finance of Russia dated 06.05.2013 No. 03-4-06 / 15555 and 04.06.2007 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 working conditions there is an integral part of the employee's salary. This means that it is subject to income tax.

As for the additional payments for activities in adverse production conditions, determined in accordance with Art. 219 of the Labor Code of the Russian Federation by a collective agreement, then such payments, in accordance with paragraph 3 of Art. 217 of the Tax Code, personal income tax is not assessed. Such an explanation is given in the 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 the decision of the Presidium of the Supreme Arbitration Court of the Russian Federation of 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 conditions. working conditions. At the same time, the former are subject to personal income tax (as part of the salary), while the latter are not.

>Rostrud answered questions related to the special assessment of working conditions

Creation of jobs after the special assessment

Is it necessary to conduct a special assessment of working conditions in relation to jobs created after the next SOUT, the “validity period” of which has not expired?

In fact, the commissioning of newly organized jobs is the basis for an unscheduled special assessment. It must be carried out within six months from the date of the introduction of the creation of new jobs. But this needs to be done only if the new jobs are not similar to those for which the SATS has already been carried out.
Workplaces that are located in one or more of the same type are recognized as similar. industrial premises equipped with the same (same type) ventilation, heating and lighting systems. In such places, employees work in the same profession, position, specialty, perform the same labor functions in the same working hours while conducting the same type of technological process.

When similar jobs are identified, a special assessment is carried out for 20 percent of jobs out of the total number of such jobs (but not less than two jobs) and its results are applied to all similar jobs (Article 16 of Federal Law No. 426 of December 28, 2013 -FZ).

Accordingly, an unscheduled special assessment is not necessary if two conditions are simultaneously met:

• new jobs are similar to those in respect of which the SATS has already been carried out;
• the number of assessed jobs is at least 20 percent of the total number of old and new jobs.

With hazard class 3.1, additional leave and reduced working hours are not allowed

In 2013, the company carried out certification of workplaces. Based on its results, the working conditions at the employee's workplace were recognized as harmful of the third class of the first degree (3.1). In this regard, the employee was entitled to additional annual paid leave, reduced working hours and increased wages. In 2015, the employer conducted a special assessment, which confirmed the results of workplace attestation: working conditions at the workplace were recognized as harmful of the third class of the first degree (3.1). But as a result of the SOUT, the employee was canceled reduced working hours and annual additional paid leave. Is the employer's actions legal?
Yes, they are legitimate. From January 1, 2014, the certification of workplaces in terms of working conditions was replaced by a special assessment of working conditions. According to the results of the SAUT, working conditions are divided into four classes according to the degree of harmfulness and (or) danger: optimal (class 1), acceptable (class 2), harmful (class 3) or dangerous (class 4). In turn, harmful working conditions are further divided into four subclasses: 3.1 (harmful working conditions of the first degree); 3.2 (harmful working conditions of the second degree); 3.3 (harmful working conditions of the third degree) or 3.4 (harmful working conditions of the fourth degree).
Reduced hours of work are due only to those employees whose working conditions, according to the results of the SOUT, were recognized as harmful working conditions of the 3rd or 4th degree (that is, class 3, subclasses 3.3 or 3.4) or dangerous working conditions (class 4).
Annual additional paid leave is granted only to those employees whose working conditions, according to the results of the SAUT, were recognized as harmful working conditions of the 2nd, 3rd or 4th degree (that is, class 3, subclasses 3.2, 3.3 or 3.4.) or dangerous working conditions (class 4). But increased wages are due to all workers employed in jobs with harmful working conditions (that is, class 3, regardless of the subclass of hazard) or in jobs with hazardous working conditions (class 4).

Surcharge for harmful working conditions in 2018

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

Availability on manufacturing plant harmful working conditions implies the emergence of the employer's obligation to compensate employees for work in such conditions. Compensation is provided through the provision of benefits (for example, in the form of a reduced working day, additional leave, special meals, protective equipment, vouchers to a sanatorium) and cash compensation payments. Their provision is the obligation, not the right of the employer.
It should be remembered that the presence of harmful 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, it is prohibited to use the labor of persons under 18 years of age in work with harmful conditions. Lists of works that involve the presence of harmful factors are approved in the mode determined by the Government of the Russian Federation.

What kind of work is considered harmful

Among the factors that determine 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 labor, which implies increased physical stress on the human body;
• labor intensity, which implies an increased load on the sensory organs and the central nervous system;
• external factors affecting the worker's body (temperature environment, wind speed, air humidity);
• sound, ultrasonic and vibration impact;
• infrared and ultraviolet radiation;
• radioactive contamination;
• x-ray radiation;
• exposure to electric and magnetic fields;
• illumination level;
• the level of concentration of chemicals, bacteria, microorganisms.

According to the whole complex of signs that negatively affect employees, working conditions are usually divided into 4 groups by law. Based on this, they can be:

• optimal;
• admissible;
• harmful;
• dangerous.

The degree of impact on workers of harmful factors can be different. In cases where it exceeds certain values, the existing working conditions are recognized as harmful. It is believed that when performing labor functions in such conditions, the risk of getting ailments of a professional nature increases significantly.

Harmful conditions must be distinguished by drawing a boundary from dangerous conditions. It is customary to talk about 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 kit, the conditions in which they work are recognized as harmful. Working without a protective kit implies hazardous working conditions.

In order to establish whether the working conditions at a particular workplace are dangerous or harmful, activities are carried out for attestation of workplaces. Within their framework, environmental parameters are measured, as well as a comparison of the results obtained with the standards. The list of harmful professions is set out in Decree No. 10 of January 26, 1991 of the Cabinet of Ministers of the USSR.
It should be borne in mind that the title of the positions of specialists performing work in hazardous conditions must exactly correspond to their designation in qualification guides. These directories comply with Decree 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 mentioned directories, these specialists may lose allowances, preferential length of service, as well as other preferences that are due to these categories of employees.

Features of wages in hazardous and hazardous industries

The regulation of work processes, payments and the 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 forth in Article 147 of the Labor Code of the Russian Federation, in 2018 employees have the right to receive additional payments for work in hazardous conditions. It should be noted 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 with a negative impact of production factors. Thus, persons exposed to the negative impact of negative factors can expect to receive higher wages.

Each employee who performs his labor functions under the negative influence of production factors has the right to expect to receive these payments, which are a salary supplement if it was established based on the results of certification activities before the beginning of 2014. This threshold was set due to the fact that until 2014 there were rules requiring mandatory certification of workplaces in order to determine the presence of harmful and dangerous factors.

Federal Law No. 426-FZ dated December 28, 2013 replaced attestation 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: earlier than 5 years, only those jobs are assessed where an additional unscheduled analysis of the existing state of working conditions is necessary.

Refusal to provide employees performing their labor functions in harmful 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 the surcharge

In Russia, the size of the minimum payments to employees who carry out their labor functions under the influence of harmful factors is legally fixed. 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 the additional payment for harmfulness, it is customary to use model provision on the assessment of working conditions, introduced on 03.10.1986. In accordance with it, the following calculation algorithm is used:

1. Identification of the hazard class by comparing the established maximum permissible indicators with the hazard parameters that actually exist in a particular production.
2. Recalculation of the hazard classes of production (established in the reporting documents for certification or assessment of working conditions) into points based on the following table:
3. Establishment of the period of influence of negative factors. The amount of the additional payment is formed taking into account the period of actual stay in the zone of influence of the negative factor.
4. Determination of the amount of additional payment for harmfulness to a particular employee. When setting the interest rate, the totality of all negative factors is taken into account. In this case, the data of the following table should be used as a guideline in the calculation:

Working conditions	The totality of points according to the level of harmfulness	The amount of additional payment in % of salary
heavy, harmful
Particularly severe, especially harmful

The right of the employer is to increase the percentage of the additional payment specified in the law, taking into account the severity and harmfulness of the conditions in which the employee performs his labor functions. The specification of the size of such allowances is subject to fixing in special documents, such as:

• individual labor contracts;
• collective agreements;
• local regulations.

The formation of these documents in terms of establishing increased allowances for work in harmful conditions should be carried out taking into account the financial and economic situation of the organization.

In addition to cash 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 additional annual leave for a period of 7 days or more.

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

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 cooperation with specialists from the SZN (letter of the Ministry of Finance of the Russian Federation No. 03-05-02-04 / 36 of 04/07/2006).

Can the surcharge be cancelled?

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

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

The presence of harmful working conditions in the organization requires the management of the enterprise to take measures aimed at reducing the negative impact of production factors, as well as providing compensation to employees employed in harmful conditions. Neither employees nor enterprise management bodies 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 within the framework of measures to assess working conditions. The establishment of this fact (harmful working conditions) requires an immediate response from the governing body, namely, ensuring the protection of personnel through the issuance of special protective kits, carrying out modernization measures (creating additional protective screens, ventilation hatches, etc.), establishing compensation.

Degrees of hazardous working conditions

The conditions in which we work can be divided according to the degree of their harmfulness to the worker into optimal, permissible, harmful and dangerous. What is the difference between them:

What is considered harmful

• Optimal working conditions can be called when the employee is not in danger, or the harm that the employee can receive is minimal. There is also such an interpretation of optimality: these are the conditions where the harm caused to the employee is not higher than the level that is safe for the population. In such conditions, the employee is comfortable to work, he is productive, all the main environmental parameters (humidity, temperature, etc.) are normal.
• Permissible conditions are called if after work the employee can recover before the start of his shift again. The harm that is caused to an employee in the workplace should not greatly affect his health, and also in no way affect the health of his future children.
• Harmful working conditions are no longer safe for a person and even for his future children. Such conditions can be divided into degrees:

1. the employee can recover, however, he needs much more time than under permissible working conditions
2. working conditions lead to occupational diseases in mild form
3. can lead to chronic illness
4. possible disability

• Extreme working conditions. Occur when during the work shift there is a threat to the life of the employee, as well as the risk of developing lesions.

As a rule, the vast majority of occupations are those where the conditions do not cause much harm (for example, most office jobs). Ordinary workers in factories are often exposed to precisely harmful working conditions.

Why should an employer pay extra?

Increased noise level, low or high temperature, humidity, work with chemicals, radiation - this is a small list of those conditions under which an employee is entitled to a bonus.

Milk for "harmfulness"

Each organization is required to conduct a SOUT (special assessment of working conditions) every five years. If, after the assessment, it is revealed that employees work in harmful conditions, the employer must compensate them for this, and employees may be entitled to the following types of compensation:

• reduced working time
• additional vacation in the amount of at least 7 days
• issuance of special things (for example, medical nutrition)
• early retirement
• treatment in sanatoriums
• issuance of special clothing
• salary supplement

The duration of additional leave does not exceed 7 days, and in order to receive it, the employee must work in harmful conditions for more than one year.

Special clothing is mandatory for the employer to issue at those places of work where the employee is exposed to chemicals, radiation, high humidity, temperature changes and other adverse conditions external environment. The employer, at his own expense, must provide washing, drying and storage of special clothing, and it must also be provided to employees free of charge.

In addition to special clothing, factory workers often receive special meals, such as free milk, as compensation. Moreover, at work where working conditions are particularly harmful, therapeutic nutrition should be provided. The norms for issuing and also the rules for providing medical nutrition are approved by Order No. 46 of February 16, 2009. Ministry of Health.

Of course, an assessment of how harmful working conditions can be carried out not only by a special commission, but also determined by the employer independently, for example, based on the presence of a particular position in special lists of harmful professions. Of course, this method cannot be 100% correct and is considered obsolete today.

The amount of the allowance for harmful conditions

The amount of the allowance

Most often, it is the wage increase, because it is provided for in all categories of conditions under which the worker's body can be harmed.

If an employee performs tasks in harmful or even dangerous working conditions, he is entitled to a bonus (at least 4%) to wages. This payment does not depend on how harmful the conditions are. As working conditions worsen, the employee is granted additional leave (usually 7 days), as well as his work week shortened (at least 4 hours).

Compensation for working conditions is regulated by the Labor Code of the Russian Federation, as well as some Federal Laws.

If the employer does not pay the appropriate allowances, in this way he violates the law and may be held legally liable.

As a rule, almost always employers try to avoid additional payments to employees. Even if, after the SAUT, it was revealed that some subordinates need to be paid extra, employers will pay the minimum, i.e. 4% of wages. However, on state enterprises this percentage is almost always higher due to the fact that they have trade unions that defend the rights of workers and require the employer to increase the rate (for example, up to 10% of wages).

The established amount of payment for harmfulness must be specified in the contract with the employee and in all other regulatory documents.

How to set a surcharge

In order for the allowance to take effect, the organization must complete the following steps:

After examination

1. Determine its size.
2. Fix the amount of the allowance in the regulations of the organization.
3. Make changes to the contract or agreement with the employee (you can make an additional agreement).
4. Pay the supplement.

• minimum allowance
• industry agreements
• opinion of the trade union (if any)

Some industries have special agreements that regulate the amount of the premium (for example, in coal industry). If such an agreement applies to the type of activity of your organization, then you should rely on it, and not on the minimum allowance established by the Labor Code of the Russian Federation.

The trade union decision should also be taken into account when deciding this issue.

Payments for harm caused in the workplace are not subject to contributions to off-budget funds, as well as insurance premiums that the employer pays to cover the costs of accidents occurring at the enterprise.

The Labor Code requires the employer to prescribe payment for harmfulness in the Regulations on wages at the enterprise, as well as in the employment contract.

Compensation for unfavorable working conditions can be canceled in the organization if changes in working conditions in better side to optimal or acceptable conditions.

Harmful working conditions: how to compensate correctly?

You will learn:

• In what cases and what compensations are provided to employees working in hazardous working conditions
• How to set the right salary
• How to arrange a shortened working day and the provision of leave when working in harmful working conditions

IN WHAT CASES AND WHAT COMPENSATIONS ARE PROVIDED?

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

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

The assignment of working conditions at the workplace of an employee to the 3rd or 4th class of harmfulness implies the provision of certain compensations to him, depending on the degree of harmfulness. This:

• salary supplement;
• additional leave;
• reduced working hours.

Provision ("+") / non-provision ("-") of compensations to employees, depending on the class (subclass) of hazardous working conditions established by the SOUT, is reflected in the table:

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

If compensation is provided for the first time

V Soviet times employees working in hazardous working conditions were provided with compensation in accordance with the Decree of the USSR State Labor Committee, the Presidium of the All-Union Central Council of Trade Unions dated October 25, 1974 No. vacation and shortened working hours” (hereinafter referred to as the List). The employer only needed to check whether there are positions from staffing or work actually performed by employees in the List.

Later, the concept of providing compensations changed: first, the priority of attestation of workplaces was legislatively established, and then, to determine the hazard at workplaces, SOUT. Currently, in order to determine the need to establish compensation, the norms of the Federal Law No. 426-FZ and the Labor Code of the Russian Federation require the conduct of an SA at the workplace.

If earlier the employer did not provide compensation to employees for one reason or another (the certification of workplaces was not carried out, and if it was carried out, then the working conditions were determined as acceptable or optimal, or the organization did not have workplaces for which compensation was relied on according to the List) , and now, by conducting the SATS, it has been determined that the working conditions of workers are harmful, then the employer should establish appropriate compensation for work in such conditions.

The Constitutional Court of the Russian Federation, in Ruling No. 135-0 dated February 7, 2013, indicated that compensations are provided to all employees employed 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 the influence of harmful and (or) dangerous factors of the production environment and the labor process is confirmed by the results of certification of workplaces in terms of working conditions (and now SOUT).

If compensation has previously been provided

Employees, according to the List or the previous attestation of workplaces, 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:

1. The class of hazardous working conditions has been confirmed - guarantees and compensations must be provided in the same amounts as before the SAUT.
2. According to the results of the SOUT, it turned out that compensation should be less than before.

In part 3 of Art. 15 of the Federal Law of December 28, 2013 No. 421-FZ “On Amendments to Certain Legislative Acts of the Russian Federation in Connection with the Adoption of the Federal Law “On a Special Assessment of Working Conditions”” (hereinafter - Federal Law No. 421-FZ) states that when providing workers employed in jobs with harmful and (or) dangerous working conditions, compensatory measures, the procedure and conditions for the implementation of such measures cannot be worsened, and the amounts reduced in comparison with the procedure, conditions and amounts of compensatory measures actually implemented in relation to employees as of 01.01 .2014 subject to maintaining appropriate working conditions at the workplace.

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

The courts also hold that an employer's failure to provide compensation in the past does not deprive employees of the right to receive it in the present.

If the working conditions of an employee have improved, becoming safer (due to the installation of new equipment, reconstruction, etc.), the scope of guarantees and compensations is reduced. Judicial practice confirms that if the harmful factor is excluded, the need to provide compensation disappears.

NOTE

When deciding on a change in compensation, the employer should be especially careful, since an unreasonable decrease in the level of guarantees can 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 COMPENSATIONS FOR WORK IN HARMFUL CONDITIONS?

Determine the amount of compensation

It is necessary to take into account:

1. The minimum sizes established in the Labor Code of the Russian Federation:

• the amount of wage increase for employees employed in work with harmful and (or) dangerous working conditions should not be less than 4% tariff rate(salary) established for various kinds works with normal working conditions (Article 147 of the Labor Code of the Russian Federation);
• the minimum duration of the annual additional paid leave for employees whose working conditions at their workplaces, according to the results of the SAUT, are classified as harmful working conditions of the 2nd, 3rd or 4th degree or dangerous working conditions, is 7 calendar days(Article 117 of the Labor Code of the Russian Federation);
• reduced working hours are set no more than 36 hours a week and no more than 8 hours a 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, the Industry Agreement on the coal industry of the Russian Federation for the period from April 1, 2013 to March 31, 2016 of 04/01/2013 determines that for workers employed in jobs with especially 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 sectoral (intersectoral) agreements, compensation should not be provided in a smaller amount than specified in the agreements.

3. The opinion of the trade union.

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

Fix the provision of compensation in local regulations

According to Art. 189 of the Labor Code of the Russian Federation, the mode of work and rest time of employees (including information on the additional leave provided and the reduced working day) should be reflected in the Internal Labor Regulations (PVTR; example 1).

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

Provide for a compensation clause in the employment contract

Part 2 of Art. 57 of the Labor Code of the Russian Federation, it is established that in an employment contract with an employee, both the working conditions at the workplace and the guarantees and compensations provided to the employee must be prescribed.

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

It is unlikely that the employee will object to the establishment 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 of the Labor Code of the Russian Federation.

In example 3 - a fragment of registration in the employment contract of the condition for granting additional leave.

Provide compensation

Increased wages.

Surcharge (surcharge) 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, among other things, is obliged to notify writing each employee about constituent parts wages due to him for the relevant period.

Question on topic

In organizations with branches in the northern regions, is the district coefficient charged only on the amount of salary or on the amount of salary increased by the amount of additional payment for harmful working conditions?

According to the Clarification approved by the Decree of the Ministry of Labor of Russia dated September 11, 1995 No. 49, the letter of the Ministry of Health and Social Development of Russia dated February 16, 2009 No. 169-13, regional coefficients and percentage allowances are charged on the actual monthly earnings of the employee. The actual monthly earnings of an employee, on which regional coefficients and percentage allowances are calculated, include: compensation payments related to the mode of work and working conditions, bonuses and remuneration provided for by remuneration systems or provisions on bonuses of the organization, and other payments, installed by the system organization wages. Therefore, the allowance for work in hazardous working conditions should be included in the wages on which the district coefficient is to be calculated (Appeal rulings of the Supreme Court of the Republic of Karelia dated April 29, 2014 in case No. 33-8080/2014). A different approach to the calculation of the regional coefficient is much less common: both the regional coefficient and the additional payment for work in harmful 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 method of calculation in the LNA.

Additional vacation.

The beginning of additional leave is planned in the vacation schedule, it is provided 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 harmful working conditions, work in which gives the right to additional leave and a shorter working day, approved by the Decree of the State Committee for Labor of the USSR, All-Union Central Council of Trade Unions of November 21, 1975 No. 273 / P-20, additional leave, according to the List, is granted to the employee simultaneously with annual leave.

The length of service, which gives the right to additional annual paid leave for work with harmful and (or) dangerous working conditions, includes only the time actually worked under the appropriate conditions (part 3 of article 121 of the Labor Code of the Russian Federation). Thus, in order to calculate the 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 of the average monthly number of working days, it is excluded from the calculation, if half or more, it is rounded up to the full month (Rostrud letter No. 657-6-0 of 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 time sheet must reflect the reduced working time (letter code "ЛЧ" (digital - "21") - reduced working hours against the normal working hours in cases provided for by law).

Topic questions

Is it possible for an employee working in hazardous working conditions to increase 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 the duration of working hours from 36 hours to 40 hours, but under the following conditions:

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

should be written agreement employee, drawn up by concluding a separate agreement to the employment contract.

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

the employee should be paid compensation.

Can the inspector issue an order to pay overtime if employees have been set 40 hours of working time 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 work). As a result, labor inspectorates often order payments to be made. Employers dispute such prescriptions as issued by inspectors in excess of their competence. In accordance with the Convention international organization Labor No. 81 “On Labor Inspection in Industry and Trade” dated July 11, 1947 (adopted in Geneva on July 11, 1947 at the 30th session of the ILO General Conference, ratified by Russia on April 11, 1998), the labor inspector is not granted the right to issue mandatory labor dispute regulations. This position is confirmed by judicial practice (Appeal rulings of the Saratov Regional Court dated September 11, 2014 No. 33-5170, the Supreme Court of the Komi Republic dated December 12, 2013 in case No. 33-6287 / 2013).

Conclusions:

1. Compensation for work in harmful and (or) dangerous working conditions is established if, according to the results of the SOUT, appropriate working conditions are revealed at the employee's workplace.
2. What kind of compensation to provide is established by the Labor Code of the Russian Federation, depending on the class / subclass of working conditions.
3. When establishing compensation, it is necessary to make changes not only to the LNA, but also to labor contracts concluded with employees.

Appeal ruling of the Irkutsk Regional Court dated February 12, 2015 in case No. 33-1070/15.

Effective Date federal laws No. 421-FZ and No. 426-FZ.

See also the Information of the Ministry of Labor of Russia "Typical questions and answers (clarification of the Ministry of Labor of Russia on the most frequently asked questions about the special assessment of working conditions)" (http://www.rosmintrud.ru/docs/mintrud/salary/20).

Appellate ruling of the Murmansk Regional Court dated March 4, 2015 No. 33-353, Decision of the Oktyabrsky District Court of Arkhangelsk dated January 22, 2014 in case No. 2-553/2014.

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