Overalls issued to the employee are the property of the enterprise. If it is still suitable for use by the cancellation period, it is subject to mandatory return in cases established by law.
Types of workwear
Overalls can be individual and collective use.
Personal JI is issued for use by one person and the rules for writing off such work clothes are set depending on how long it was used.
Collective JI is provided for a specific workplace or team. Such overalls are usually used much less often and the terms of its use, as a rule, are longer. It is usually written off when further use is not possible due to wear.
What about workwear?
Special protective clothing includes items designed to protect the worker from harmful and dangerous factors in the workplace. In addition to providing work clothes directly, the employer must provide conditions for storage, washing, repair and disinfection of work clothes.
Overalls and uniforms should be distinguished. The latter merely indicates that the employee belongs to the given enterprise, but is not workwear as such. Accordingly, all of the following norms and rules cannot be applied to it.
Reason for writing off
- wear or obsolescence;
- theft or deterioration (with the retention of the value of CO);
- change of a site or place of work by an employee, promotion or demotion;
- dismissal;
- transfer to another company.
Reasons for decommissioning workwear
Examples of such factors are: physical wear, theft or damage to special protective clothing and circumstances of unforeseen force (accidents, natural disasters, fire, etc.).
Let's consider each of these factors separately.
Physical deterioration
Write-off of overalls that have become unusable ahead of time occurs if this is confirmed by acts of the inventory commission. Only in this case the JI will be written off before the deadline. It is also required to prove that physical deterioration occurred not through the fault of the employee. In cases where most sets of special protective clothing become unusable ahead of time, the standards for the issuance of CO in the enterprise or the quality of clothing issued should be reviewed.
It should be noted that the norms for issuing special protective clothing are established by applicable law, but the employer can change the established limits:
- reduce the time for using work clothes (it is impossible to increase this period beyond the established norm);
- replace workwear with another look (based on written agreement with the labor protection inspectorate);
- give special clothing to workers for whom this clothing is not provided (as agreed with the union).
Also, it is impossible to reduce the rate for writing off special clothes. If an employee is entitled to 2 sets of underwear per year, the employer cannot reduce this rate to one set. In case of such violations, the enterprise is subject to an administrative fine, and in case of repeated violations - suspension of activity for a period of up to three months.
It follows from the above that the employer can increase the protection of the employee and increase the standards for the issuance of protective equipment, but not vice versa.
Theft or corruption
In case of intentional damage to the employee, the cost of workwear is withheld. When stealing special protective clothing due to circumstances beyond the control of the employee (for example, individual storage facilities for work clothes are not equipped), the enterprise is obliged to provide the employee with another set of protective clothing free of charge. In this case, the theft must be recorded by the appropriate authority or, as agreed, by the organization’s internal document (debit act). In case of theft, the organization is obliged to conduct an internal inventory.
The reasons for writing off overalls that have become unusable due to circumstances of unforeseen force cannot also be grounds for deducting the cost of overalls from the employee. As in previous cases, these circumstances should be documented.
Inventory commission
To establish the reasons for writing off overalls that have become unusable, an inventory commission is created at the enterprise. The person responsible for issuing special protective clothing in the organization cannot be a member of this commission.
Responsibilities of Commissioners
The members of the commission shall carry out the following actions:
- Inspect workwear. In the process of inspection, it is necessary to identify whether overalls are suitable for its further use, whether there is a possibility for its restoration in case of unsuitability and whether such restoration is rational.
- Establish what is the reason for writing off clothes that have become unusable.
- Identify the persons through whose fault the overalls have become unusable and holding them accountable.
- Determine whether there is an opportunity for the further use of any parts of workwear to be decommissioned.
- Draw up an act of cancellation and forward it for approval to a higher manager.
- To monitor the disposal of decommissioned workwear or its posting as recyclables for the repair of workwear and rags.
An example of an act of decommissioning of overalls that has fallen into disrepair
Norfolk LLC
Act No. 21
To write off special protective clothing
Novosibirsk September 16, 2018
The commission consisting of (the labor protection engineer, workshop manager or foreman, accountant or other persons approved by the order of the enterprise) has established that the following protective clothing is subject to further decommissioning in connection with (the reason is indicated).
Below is a list of overalls to be decommissioned, indicating the name, quantity, cost and date of issue for individual or collective use, the service life and the date of decommissioning.
It should be noted that there is no single sample act to write off work clothes, each company can develop its own form of such an act. But, along with this, this act applies to documents of strict reporting and is subject to mandatory storage. It is on its basis that the legality of writing off work clothes or other property is established. Quite often, such documents are used in various corruption schemes, therefore, it is necessary to ensure that all the nuances of cancellation established by law are observed.
Debit Order
Further, the act is transferred for signature to a higher manager or an authorized person. On the basis of this act, an order is issued to write off overalls that have become unusable. On the basis of this order, clothing is decommissioned and, if necessary, disposed of.
Sample order for decommissioning of overalls that have fallen into disrepair
Limited Liability Company Norfolk
Norfolk LLC
Order No. 167
Novosibirsk 09.16.2018
- The commission as part of the full name drew up Act No. 21 of September 16, 2018 to write off overalls for employees of the enterprise. On the basis of this check, such reasons for the write-off of overalls that have become unusable as: pollution, physical deterioration, which cannot be restored, are revealed.
- Based on the Act of ...
I order:
- special protective clothing of the following workers: name, name, patronymic ... consider unsuitable for further use;
- write off the above-mentioned overalls;
- give out the above-mentioned workers new work clothes.
Responsible:
Accountant Ivanova O.V.
Head of the warehouse Petrov I.S.
Ground of decision: Act No. 21 of September 16, 2018
Director Sidorov V.K.
Familiarized with the order:
Ivanova O.V.
Petrov I.S.
Features of writing off special clothes
The procedure for writing off special protective clothing in accounting depends on which fund it is assigned to. Typically, overalls in an organization are included in inventory. The criterion for accounting for workwear in the organization is fixed in the accounting policy.
Overalls are written off in two ways:
- At the end of the term of use (if used more than 1 year);
- When commissioned (when used for less than 1 year).
When the cost of overalls is up to 40,000 rubles, it relates to inventories and is written off in equal parts over the entire life cycle.
Separately, it should be noted that many enterprises provide clothing that is not intended to protect against harmful production factors and only indicates that the employee belongs to this organization. Such clothes cannot be classified as special and the accounting for such clothes is completely different.
Decommissioned workwear
Question answer
How is overalls that are not returned in connection with the death of the employee deducted?
If the overalls were not returned to the enterprise by the relatives of the deceased, then the reason for writing off the special clothing that became unusable would be the physical loss of the employee, and the residual value as debt, which is unrealistic to recover.
What document is written off clothing?
Write-off of overalls that have become unusable prematurely or when its life has expired is documented by the write-off of the IBE. The document must indicate the reason for the cancellation. If overalls are listed at the enterprise as fixed assets, then they are written off by the act of writing off fixed assets. Such acts are documents of strict reporting and are subject to mandatory storage.