Overalls are presented by a uniform which is used by workers of different enterprises during labor activity. It is designed to protect the skin, breathing or vision of employees from various negative influences. Most often, it is the employer who issues this uniform to each hired specialist. Writing off overalls when dismissing an employee should be carried out with the help of competent actions on the part of the accountant and other officials of the enterprise. Under certain conditions, a firm may recover from a former employee a certain amount of funds for this uniform.
What is overalls?
It is represented by specialized clothing that allows you to protect the employee from various harmful influences that he has to face during the implementation of labor duties.
The main list of such clothes is given in the Order of the Ministry of Labor No. 997n. The type of equipment depends on what kind of position in a particular company is occupied by an employee. Overalls should be used not only by large enterprises, but also by small firms operating under simplified regimes.
What about workwear?
Personal protective equipment includes the following items:
- special shoes, which are usually created on a rubber basis;
- protective clothing in different colors;
- devices for protecting the head or other parts of the body;
- work equipment.
Most often, overalls are represented by different overalls, jackets, bathrobes or sheepskin coats. Mittens, glasses, helmets, boots or gas masks are additionally issued to employees. The exact list of clothes that should be given to each employee of the enterprise depends on the characteristics of the process and the harmful effects. Typically, the list is approved in the local regulatory acts of the company by issuing the appropriate order of the head of the company.
Protective equipment is issued absolutely free of charge, but when the employee is fired, the workwear is returned to the company or written off.
Where does the purchase money come from?
For the purchase of special clothing, which is transferred to the employees of the enterprise for protection from various negative influences, the funds of the direct company are used, but some of them are covered by the FSS. Compensation is 20% of the cost of buying clothes.
To receive compensation from the FSS, it is required to purchase clothes and shoes only from domestic manufacturers of these protective equipment.
When is an employee issued?
Overalls are issued to employees of the enterprise only if it is required on the basis of existing working conditions. These remedies are usually required in the exercise of labor duties in the following areas:
- processing of metal products, such as turning or milling;
- ferrous or non-ferrous metallurgy;
- creation of electrical equipment;
- repair of various vehicles;
- work with various chemicals that, if they come in contact with the skin or mucous membranes, can cause burns or other negative consequences for the human body.
Overalls are required even when working at low or high temperatures. It can protect against pollution or physical influences.
The process of issuing workwear
On the basis of the Order of the Ministry of Health and Social Development No. 290n, such clothing is issued when the following actions are performed:
- determines the gender, height and size of the employee;
- clothes are ordered from a domestic manufacturer;
- protective equipment is issued with the simultaneous signing of an acceptance certificate;
- the useful life of these items is determined from the first day of the issuance of clothing, for which this date is recorded in a special individual employee card;
- at the end of this period, work clothes are written off, after which the employee receives a new set for signature;
- in addition, new clothes may be issued before the end of the planned life, if the protective equipment becomes unusable due to frequent use;
- Clothing care provided by washing, drying or disinfecting should only be carried out by the employer.
Employees of the enterprise do not have the right to take overalls outside the company. An exception is when labor duties are performed on the road.
The nuances of returning clothes
Should an employee take on protective clothing upon dismissal? Companies can use two methods:
- the clothes are returned by the employee, after which they are sent to the warehouse, but at the same time a mark is placed on the remaining useful life of these protective equipment;
- clothes are written off, for which a corresponding act is drawn up, and then the items are simply disposed of.
The first method is most often used, since it allows in the future to transfer items to a new employee for future use. Therefore, the employee with whom the employment relationship is terminated is obligated to transmit the set received to the company representative. For this, items registered in the specialist’s personal card are taken into account.
How is the return made?
Most often, overalls should be returned to the company upon dismissal of an employee. The procedure is implemented in successive steps:
- an employee planning to stop working in the company prepares all the clothes that he previously received from the employer;
- items are transferred to the person in charge of the enterprise;
- a note is made in the statement confirming that all protective equipment has been received, and also the remaining period of their use is indicated;
- This record is certified by the signature of the resigning employee.
If the employee did not pass the overalls upon dismissal, then the full cost of this equipment will be deducted from him. In this case, the citizen will receive a salary minus these expenses.
How to keep the cost of clothing?
Retention of the cost of workwear when an employee is dismissed is carried out only on condition that the specialist for various reasons really can not return these protective equipment to a representative of the organization.
When determining the amount of write-offs, the following rules are taken into account:
- based on Art. 138 TC, the employer can collect no more than 20% of the salary that should be issued to the employee upon dismissal;
- according to Art. 243 TC, the head of the company may require that the employee reimburse the full cost of the clothes, so the remaining funds are taken from other payments.
It is not possible to withhold money from all amounts transferred to the dismissed citizen. It is not allowed to use funds for this, which are compensation for unused vacation or severance pay. Additionally, funds that are not paid from the payroll cannot be used.
Retention is possible only at the time of dismissal of an employee of the enterprise. If a citizen promised to return the remedies, so the final payment has already been completed, then money can be demanded from him only through a court. Under such conditions, the most often written off clothing is the dismissal of a negligent employee.
Can an employee keep his clothes?
If an employee believes that overalls may be useful to him in the future, then he can independently draw up a statement on the basis of which the employer will withhold from his payments the due amount of funds equal to the cost of these protective equipment. To compile such a statement, you can use the free form, but the following information will certainly be included:
- name of the company from which the hired specialist leaves;
- position and full name of the citizen;
- a list of the main items received from the employer and represented by protective equipment that the citizen wishes to keep;
- the desire to reimburse the cost of this clothing in full is given.
Under these conditions, the employer receives the necessary amount of funds from the employee, and work clothes are also written off when the employee is dismissed. Funds may be deducted from the salary of a specialist or a citizen may independently transfer the required amount to a former employer.
Rules for drafting an order
If work clothes are written off when the employee is fired, as a citizen takes these items for himself or they cannot be used in the future due to poor condition, then the employer must issue a special order. It includes the following data:
- Company name;
- position and other personal information about the dismissed employee;
- date of drawing up the order;
- the amount that must be transferred by the employee if he simply did not return the remedies for various reasons;
- if the company uses a method involving the cancellation of overalls used by former employees, then information about the cancellation of items is simply indicated.
Additionally competently implemented accounting. Overalls when dismissing an employee should be written off according to the main accounting documents.
When does an employee not indemnify?
There are certain situations in which the employer cannot demand compensation from the employee for the decommissioning of work clothes. These include the following situations:
- the life of the items has expired, but the citizen has not previously received a new set;
- due to the constant use of protective equipment, they have become unusable, therefore it is impossible to use another specialist;
- the clothes were spoiled as a result of the employee eliminating the consequences of any force majeure.
Under such conditions, the work clothes are written off when the employee is fired, as well as the director of the company and the persons in charge of this enterprise do not have the right to demand compensation for the cost of these items from the former employee.
Accounting Rules
Every company accountant should know how to write off workwear when an employee is fired. This procedure is required if the citizen for various reasons did not return the protective equipment or if they became worthless, therefore there is no possibility to transfer these items to another specialist. The accountant should use only the correct entries. Overalls when dismissing an employee are written off when the following requirements are taken into account:
- the accountant must use special Instructions approved by Orders of the Ministry of Finance No. 119n and No. 135n;
- on the basis of these normative acts, all protective equipment, which includes protective clothing, are assigned to the 10th account intended for materials and stocks;
- before issuing items to the employee, the uniform belongs to current assets, therefore it is reflected in the account 10-10;
- as soon as it is issued for storage and use by an employee of the enterprise, posting D10-11 K10-10 is used;
- in the process of applying this workwear, protective equipment is gradually written off, for which the linear method is used, and in the accounting documentation this process is reflected using a double entry: D25 K10-11;
- if the useful life of overalls does not exceed one year, then under the terms of the law it is allowed to write off the cost of the uniform at a time, namely at the moment when it is transferred to the employee of the enterprise, which positively affects the activities of the accountant;
- retirement must be correctly reflected when selling workwear, donating it, transferring to authorized capital, writing off during obsolescence or during destruction during various emergencies, for which posting D91 K10-11 is used.
The accountant must only use up-to-date and correct entries during debit. The write-off of overalls for the dismissal of an employee in this case will be correctly executed and recorded in accounting. Therefore, the tax authorities will not have additional questions to the accountant or the head of the company.
Conclusion
Many people working in difficult or hazardous conditions receive workwear from employers. It allows you to protect the body from various negative influences. Clothing upon dismissal of an employee must be transferred to the former employer. If, for various reasons, a citizen cannot return the uniform, then the amount equal to the cost of this remedy is deducted from his salary.
The accountant must correctly reflect the write-off of workwear in accounting, using the correct and current entries.