Despite the fact that technologies are improved every year, it is currently not possible to eliminate the risks of non-production. In view of this, the employer was obligated to provide employees who are involved in harmful work conditions with a number of additional guarantees.
Legislation
In addition to various benefits, for specialists working in hazardous conditions, labor legislation provides for increased payments. This issue is regulated by a number of regulatory documents, which include the following:
- Labor Code of the Russian Federation.
- Law “On the special assessment of working conditions” No. 426-FZ.
- Letter of the Ministry of Labor of the Russian Federation No. 15-1 / OOG-486.
- Resolution of the USSR State Labor Committee and the All-Union Central Council of Trade Unions of the All-Union Central Council of Trade Unions No. 387 / 22-78.
- Resolution of the Central Committee of the CPSU, the All-Union Central Council of Trade Unions and the Council of Ministers No. 1115.
Previously, this list included Government Decision No. 870, which regulated issues of additional payment under appropriate working conditions. However, since 2014, this regulatory legal act has lost its legal force.
Conditions and supplement to wages
The Labor Code, namely, part 1 of Article 147, provides for an allowance for harmful working conditions. These include the atmosphere in the workplace, in which the permissible norm of the impact of negative factors on human health is increased. As a result of this, chronic diseases and health problems of a professional nature may appear.
In accordance with Article 14 of Law No. 426-FZ, working conditions at the place of work are divided into different classes based on the inherent negative factors and the impact on human health. These include the following:
- The first class is optimal conditions.
- The second class is valid.
- The third class is harmful.
- The fourth class is dangerous.
Based on this provision, additional allowances and surcharges for harmful working conditions provided for in Article 147 of the Labor Code of the Russian Federation are due to those employees who work in conditions corresponding to the third and fourth classes.
Hazard level
The hazard class is determined by experts who, for this purpose, use the methodology set out in Order of the Ministry of Labor of the Russian Federation No. 33n. The following applications are attached to it:
- Methodology for a special assessment of labor conditions.
- Classifier of negative indicators.
- Reporting Form.
- Recommendations for the preparation of the report.
Adverse factors are understood as production indicators, which include negative biological, chemical or physical effects, as well as labor processes, as measured by the tension and difficulties of the corresponding activity.
The technique consists of the following points:
- Recognition of potentially negative performance indicators.
- Confirmation of unfavorable factors at the workplace through measurements and studies.
- According to the results of past events, the assignment of labor conditions to the level of negativity in the above classes.
Since the law No. 426- entered into force in 2014, the certification that was carried out earlier remains valid for the next five years. You should also be aware that the assessment of working conditions is not performed for workers working at home and on a remote basis, if they are not individual entrepreneurs.
Who is entitled to the allowance?
The allowance for harmful and dangerous working conditions was established back in 1974 by approving the list of professions for citizens entitled to it. Currently, the Government is based on the same regulatory document, but of course, with a number of changes.
If the company has a specialist on this list, an allowance for harmful working conditions is paid to him, regardless of the certification. For other categories of employees, payment in excess of the norm is introduced only after a special assessment of the conditions at work has been carried out.
Typically, such compensation is paid to workers employed in heavy enterprises, such as industry or mines. Such an allowance may be charged to office employees if there is substantial evidence that they work under the harmful conditions that exist at their workplace. This can be, for example, a building located near the place where industrial waste is disposed of.
Pay for harmfulness in an increased amount
The rate of additional harmfulness charges is specified in the Labor Code. According to part 2 of article 147 of the Labor Code of the Russian Federation, the minimum amount of compensation in this case is 4% of the salary. Part 3 of the same article states that the size of the payment is considered by the employer, taking into account the views of the trade union organization.
When the exact amount of the allowance for harmful working conditions is considered, it is allowed to use the provisions of the Decree of the State Labor Committee No. 387 / 22-78, as well as the Decisions of the Council of Ministers, the Central Committee of the CPSU and the All-Union Central Council of Trade Unions No. 1115. The value can reach 24% of the salary. It depends on the points awarded in assessing the harmfulness of working conditions at the place of work.
The exact amount of compensation for harm is determined by the employer. The provisions on additional payments are fixed in the following documents:
- Employment contract.
- Act of local character.
- Collective agreement.
Making co-payments at the enterprise
If an employee is entitled to a supplement, then the employer must issue a bonus order for harmful working conditions. This document reflects the following information:
- Date, name and number.
- The name of the company.
- On the basis of what the corresponding decision is made.
- Name and amount of surcharge.
- The list of employees who will be paid extra. In addition to F. I. O., the positions and hazard class are indicated.
- Signature of the head and seal of the enterprise.
- This document is transferred to the accounting department, where the necessary calculations are carried out. In 1C it is carried out as ZUP 3 1 “Extra charge for harmful working conditions”.
Supplement Calculation
Resolution No. 387 / 22-78 is used in calculating compensation due to the fact that modern legislation does not provide for appropriate methods of calculation. According to this decision, the calculation of the allowance for harmful working conditions includes the following steps:
- Determination of class affiliation (through a special assessment by experts).
- Translation of the level of negative impact into points. Their amount is calculated based on factors that exceed hygiene standards.
- Determination of the period of negative impact. At the same time, the duration of exposure to the employee during one work shift is estimated.
- Calculation of allowances and bonuses for harmful working conditions. The percentage of salary depends on the number of points for harmfulness.
When applying such a system of counting, it is necessary to develop your own internal act of the company, where the principles of calculating the amount of compensation for labor under adverse production conditions are signed.
Insurance premiums: additional rate
In accordance with paragraph 3 of Article 27 of the Law on Labor Pensions No. 173-FZ, work periods are included in the length of service, which makes it possible to assign a pension payment ahead of schedule established by the general procedure. This is possible subject to the following conditions:
- Work has been carried out since 2013.
- According to the results of the special assessment, working conditions correspond to harmful or dangerous.
- The employer regularly transferred fees in accordance with the Tax Code and contributions to the Pension Fund.
According to Article 428 of the Tax Code of the Russian Federation, the following pension allowances for harmful working conditions are provided:
- If the special assessment is not carried out in production - 7 percent.
- When performing a special assessment, interest depends on the class. In hazardous conditions, the tariff will be 8 percent, in harmful conditions - from 2 to 7 percent. With an optimal or acceptable class, interest is not charged.
The nuances of taxation
There are many questions regarding the procedure for taxation of wages, which is increased due to the allowance for work under adverse working conditions. This applies, for example, to personal income tax deductions from additional payments. If you use the explanations of the tax inspectorate and the Supreme Arbitration Court of the Russian Federation, it turns out that the premium for harmful working conditions and compensation for them are different (Article 219 of the Labor Code of the Russian Federation and Article 147 of the Labor Code of the Russian Federation).
The decision of the Presidium of the Supreme Arbitration Court No. 86/06, as well as the letters of the Ministry of Finance No. 03-04-06-01 / 174 and No. 03-4-06 / 15555 indicate that the supplement for work under harmful conditions is considered an integral part of the salary. In this regard, payment of personal income tax is required.
But the tax on personal income is not subject to activities in the relevant conditions, provided for by Art. 219 of the Labor Code of the Russian Federation (based on a collective agreement). This is evidenced by thematic documents of the Federal Tax Service, the Ministry of Finance and the Presidium of the EAC. Thus, for the same labor activity, for example, a premium for harmful working conditions is taxed (4% minimum), and compensation is not.
What else can I get
In addition to surcharges, employees can count on the following benefits:
- The payment of additional insurance premiums.
- A few days to leave provided annually.
- Early retirement.
- Milk and lactic acid products, which are issued free of charge at the enterprise.
- Exemption from certain taxes on income as well as on real estate.
Cancellation of premium
If the company has taken measures that have reduced the negative impact on human health, and thanks to them, the level of harmfulness has been reduced to an acceptable level, then the allowance for harmful working conditions will be canceled. These may include: the purchase of more modern equipment, the supply of PPE, the reduction of the negative impact of individual components.
If it was not possible to eliminate harmful conditions, but the measures taken have led to a reduction in the class of harmfulness, then the employer has every right to reduce the percentage of additional payments. Cancellation of co-payment is possible if the hazard factor at the workplace is increased at the legislative level. This happened in 2014, as a result of which many employees of chemical and industrial enterprises were deprived of wage increases. At the same time, the employee has the right to apply to the supervisory authority with the requirement that the results of the special assessment check be reviewed (if this led to the cancellation of the surcharge).
Conclusion
Workers who choose to work in hazardous industries are entitled to take advantage of surcharges, compensation and a number of benefits. The minimum wage supplement is 4%, and the final rate is determined by the employer. This decision is reflected in the internal documents of the enterprise. To recognize a workplace as harmful, a special assessment of working conditions is carried out.
These provisions are fundamental. They need to be known to all workers who work in harmful conditions. This will help to avoid cheating on the part of the enterprise. If the rights of the employee are violated, he can go to court for their protection. This should not be afraid, since the court, as a rule, adheres to the side of the workers.