According to Article 147 of the Labor Code, wages for persons employed in these jobs must be set at increased rates. Minimum size salary increases and other benefits for the mentioned employees are determined by a decree of the Government of the Russian Federation*.

*fast. Government of the Russian Federation dated November 20, 2008 No. 870

This document provides that workers employed in harmful, difficult and dangerous working conditions:

Shortened working hours are established (no more than 36 hours per week);

Annual additional paid leave is provided (at least 7 calendar days);

The salary also increases (by no less than 4% of the tariff rate (or salary) established for various types of work with normal conditions).

These are the minimum guarantees. The company has the right, for example, to increase the minimum amount of compensation for hazardous work, as well as determine other, more advantageous guarantees. These compensations are provided only based on the results of workplace certification.

Expert opinion

According to Decree of the Government of the Russian Federation dated November 20, 2008 No. 870, compensation for workers engaged in heavy work, work with harmful and (or) dangerous and other special working conditions is established based on the results of workplace certification. According to Article 219 of the Labor Code, if safe working conditions are provided at workplaces, confirmed by the results of certification of workplaces for working conditions or the conclusion of a state examination of working conditions, compensation for workers is not established. The fact that any type of work is named in the list does not matter. If working conditions are found to be harmful or dangerous based on the certification results, then compensation is established.

I. Morozov, expert of the Legal Consulting Service GARANT,

A. Kikinskaya, reviewer of the Legal Consulting Service GARANT

The responsibility to determine the conditions for providing these compensations was assigned by the Government of the Russian Federation to the Ministry of Health and Social Development of Russia. To date, this department has not yet approved the necessary documents. Therefore, until now, the company needs to apply previously adopted regulatory legal acts (to the extent that does not contradict the Labor Code of the Russian Federation and the specified resolution of the Government of the Russian Federation). These documents include the Standard Regulations on the Assessment of Working Conditions at Workplaces and the procedure for applying sectoral lists of work, which may establish additional payments to workers for working conditions*.

*attachment to post. State Labor Committee of the USSR and the Secretariat of the All-Union Central Council of Trade Unions dated 10/03/1986 No. 387/22-78

According to paragraph 1.7 of this provision, additional payments for work in difficult and harmful working conditions (especially difficult or harmful) “are established for specific jobs and are accrued to workers only for the period of actual employment in these places.”

Example

ZAO Salyut has a five-day, 40-hour work week (8 hours a day) with two days off (Saturday and Sunday). The standard working time in February of this year is 159 hours. Of these, company employee Ivanov worked 140 hours in hazardous conditions, which was confirmed by workplace certification.

According to the regulations on remuneration, earnings for work in hazardous conditions increase by 4% of the hourly (daily) rate or salary.

Situation 1

Ivanov has an hourly tariff rate of 225 rubles/hour.

Ivanov’s salary for February will be:

225 rub./hour × 159 hours = 35,775 rub.

225 rubles/hour × 140 hours × 4% = 1260 rubles.

35,775 + 1260 = 37,035 rub.

Situation 2

Ivanov’s salary was set at 36,000 rubles. In this case, to calculate additional payments for work in conditions deviating from normal conditions, an hourly rate is used, calculated as the ratio of salary to the number of hours according to the schedule of the corresponding month.

Ivanov’s hourly tariff rate in February will be:

36,000 rub. : 159 hours = 226.42 rubles/hour.

Compensation for work in hazardous conditions will be:

226.42 rubles/hour × 140 hours × 4% = 1268 rubles.

Ivanov’s total salary for February will be equal to:

36,000 + 1268 = 37,268 rubles.

Situation 3

Ivanov’s salary was set at 36,000 rubles. In this case, to calculate additional payments for work in conditions deviating from normal conditions, an hourly rate is used, calculated as the ratio of salary to the average monthly number of working hours per year.

The average monthly number of working hours this year will be:

1986 h: 12 months = 165.5 hours

The hourly tariff rate will be equal to:

36,000 rub. : 165.5 hours = 217.52 rubles/hour.

Compensation for work in hazardous conditions will be:

217.52 rubles/hour × 140 hours × 4% = 1218 rubles.

Ivanov’s total salary for February will be equal to:

36,000 + 1218 = 37,218 rubles.

The Labor Code does not establish the procedure for remuneration for piece workers in harmful or dangerous conditions. Therefore, it can be paid by general principles in a manner similar to payment for overtime work or work on a weekend (holiday). Products produced in harmful or dangerous conditions may be paid at increased piece rates.

The minimum size of their increase should be 4 percent of prices for the same products manufactured in normal conditions. If work cannot be carried out during the period of time in harmful (dangerous) conditions, the additional payment to the piece worker can be calculated using the formula:

Example

Ivanov, a worker at ZAO Salyut, works on a piece-rate wage system. According to the wage regulations adopted by the company, work in harmful or difficult conditions, confirmed by certification of workplaces, is paid at an increased rate. The increase is 4% of the piece rate for similar products produced under normal conditions, or the hourly tariff rate.

Situation 1

The piece rate is 80 rubles. per unit of finished product, production rate - 3 units/hour. During March, Ivanov produced 525 units of finished products, including 24 units as a result of labor in difficult and dangerous conditions.

It will be for March:

525 units × 80 rub./unit + 24 units × 80 rub./unit × 4% = 42,077 rub.

Situation 2

The piece rate is 4,000 rubles. per unit of finished product. At the same time, in March, Ivanov produced 8 units of finished products (including when working in harmful and difficult conditions).

The number of hours worked by Ivanov in March is 167. The number of hours worked by Ivanov in harmful and difficult conditions is 48.

For manufactured products, Ivanov should be credited with:

8 units × 4000 rub. = 32,000 rub.

For work in hazardous conditions, he is awarded an additional payment in the amount of:

8 units × 4000 rub. : 167 hours × 48 hours × 4% = 368 rub.

Ivanov’s total salary will be:

32,000 + 368 = 32,368 rubles.

In addition, we note that employees who are employed in work with harmful or dangerous conditions have a number of other additional benefits. Thus, for them the working time is no more than 36 hours per week*.

*Art. 92 Labor Code of the Russian Federation

In this case, the maximum permissible duration daily work(shifts) should not exceed 36 hours working week 8 hours, and with a 30-hour work week or less - 6 hours. Meanwhile, the collective agreement may provide for an increase in daily work hours, provided that the maximum weekly working hours and hygienic standards for working conditions are met*.

*Art. 94 Labor Code of the Russian Federation

To prevent or reduce workers' exposure to harmful and hazardous production factors, as well as to protect against pollution, use appropriate personal and collective protective equipment (PPE) *. The employer, at his own expense, ensures the timely issuance of personal protective equipment, as well as their storage, washing, drying, repair and replacement**. Please note that all issued personal protective equipment must be certified or undergo a declaration of conformity***.

*Art. 209 Labor Code of the Russian Federation

**st. 221 Labor Code of the Russian Federation

***st. 221 Labor Code of the Russian Federation; fast. Gosstandart of Russia dated June 19, 2000 No. 34

In jobs with hazardous working conditions, workers should be given milk or other equivalent products free of charge. food products, and in particularly harmful conditions, therapeutic and preventive nutrition should be provided. Labor legislation allows employers to issue employees (upon their written requests) instead of milk compensation in an amount equivalent to the cost of milk or other equivalent food products*.

* art. 222 Labor Code of the Russian Federation

Based on materials from the reference book "Salaries and other payments to employees"
edited by V. Vereshchaki

Russian laws oblige employers who employ employees in hazardous work to regularly compensate them for the harm that difficult or even dangerous working conditions cause to their health and well-being. In addition, special working conditions are provided for employees of such production facilities, for ignoring which employers will be fined or removed from their positions. Let's consider what benefits and compensation for harmful conditions workers are entitled to labor in 2019.

What are hazardous working conditions?

The enterprise must receive an expert assessment, and workplaces must undergo certification, based on the results of which the level of hazardous production will be established. Based on the data obtained, benefits and compensation will be assigned to employees, who must be notified of harmful factors and the possibility of contracting an occupational disease.

Working conditions under which:

• the specifics of the work performed involve high loads and a high probability of injury;
• during work there is interaction with viruses, pathogenic bacteria and other biological provocateurs;
• employees work with toxic substances;
• there are physical factors that negatively affect health (vibrations, high noise levels, increased air humidity or pressure, etc.).

How benefits and compensation for harmful working conditions are established

In total, 4 classes of working conditions were identified, namely optimal, acceptable, harmful and dangerous. In the first case, only monitoring is required to ensure that working conditions do not deteriorate. Acceptable working conditions oblige the employer to provide protective equipment and provide employees with additional rest time to minimize the possibility of health problems.

The class of hazardous conditions is assigned only to industries that involve chemicals and radiation, which is not common. But the class of hazardous industries, the third, is the most widespread due to the same harmfulness of many factors, such as fumes, gas welding, heavy dust and others. In this regard, class 3 is usually divided into subclasses, each of which determines the level of influence of a harmful factor on health and prescribes appropriate compensation and benefits for employees.

The main thing that attention is paid to when establishing the required benefits is a special assessment of working conditions (SOUT), which will be issued by the regulatory body after inspecting the company. Rostrud and are authorized to conduct inspections labor inspection region of the company's location. Any workers who believe that they are not receiving the benefits they are entitled to can also apply here.

Conducting periodic medical examinations

Periodic medical examinations are also a mandatory measure to identify at an early stage occupational diseases acquired as a result of working in hazardous industries. In addition to standard examinations and laboratory tests, workers in class 3 production facilities must undergo:

• examinations aimed at identifying the development of tuberculosis;
• examinations aimed at preventing the emergence and development of HIV;
• examinations by a psychiatrist.

Prohibition on part-time work

Insurance against accidents and occupational diseases

Workers involved in occupations that are hazardous to health have the right to claim resort treatment, payment for treatment when an occupational disease is detected or after an injury, as well as the provision of free medications.

Types of benefits for employees working in hazardous industries

The state ensures that employers provide the following benefits to workers in hazardous industries:

• additional annual leave (7 days);
• reduction in weekly working hours;
• an increase in salary or hourly pay;
• free regular examinations in medical institutions;
• retirement before reaching retirement age;
• organization of preventive nutrition;
• insurance in the Social Insurance Fund against occupational diseases and accidents;
• refusal to part-time;
• issuance of protective clothing, disinfectants, etc.;
• payment for health improvement and treatment.

Where are compensation for workers in hazardous industries prescribed?

Working conditions in hazardous production must be reflected in the company’s internal documents:

What is the amount of compensation for hazardous workers?

The amount of benefits is determined based on certain documents:

In some constituent entities of the Russian Federation, special tariffs are provided for hazardous working conditions (for example, in the Urals - 1.15 and 1.2, depending on the city).

Cash compensation for hazardous workers

Do not confuse additional payments and compensations - the former are not prescribed in collective agreements and are not subject to personal income tax.

Reduced working hours

In general, the standard working hours per week is 40 hours. For employees of hazardous industries of class 3.3 and 3.4, it is reduced to 36 hours, while it is allowed to work overtime and receive additional pay.

Annual additional paid leave

The law obliges owners of hazardous industries of classes 3.2 (3.4) to allocate at least 7 additional paid days of rest per year reflected in the vacation schedule. Employers have the right to extend additional leave at their discretion.

Increased salary for hazardous working conditions

All employees of production classified as hazardous class 3 must receive a salary increase at a minimum of 4%, and a higher co-payment may be established, depending on the degree of negative impact on health.

Free therapeutic and preventive nutrition in hazardous industries

The law requires extradition at least 0.5 liters of milk employees of hazardous industries daily (per shift). It can be replaced with preventative nutrition that is equivalent in health benefits. Compensation for harm by issuing free milk is not provided for everyone - there is a list of harmful factors and positions. For example, milk is given to construction workers at sites of harm class 3.1.

Early retirement due to hazardous work

By law, employees of hazardous industries have the right to retire before reaching the generally accepted retirement age (60 years for men and 55 for women). They start receiving pension payments from 55 and 50 years respectively.

The availability of the possibility of early retirement depends on the presence of the position held in special lists of positions, the occupation of which is recognized as harmful and dangerous to health and life, and on the length of service at an enterprise in a certain industry with hazardous working conditions.

How to apply for benefits and compensation for hazardous working conditions

The procedure for receiving benefits and compensation must be prescribed in a local regulation or collective agreement, and the amount of compensation depends on the hazard class and safety of the workplace. Additional payments are already included in the salary and are indicated in the employment contract.

The basis for the allocation of benefits is the time sheet and management orders to grant leave. It turns out that the employee will be assigned additional days of rest and additional payments, based on the time actually spent at production, without taking into account vacations, sick leave, and weekends.

Required documents to receive benefits

All benefits and compensation will be specified in the employment contract, i.e. they are assigned automatically based on working conditions. No documents are required to submit for payments and benefits. If an employee wishes to replace any compensation with cash, he writes a free-form application addressed to the employer.

If labor standards are not observed and the employee does not receive (or does not receive in full) any additional payments or compensation, he must contact Rostrud or the State Inspectorate labor and bring:

• work book with a record of employment in an enterprise with hazardous working conditions.

Procedure and terms for providing benefits

The law establishes the following rules for remuneration of personnel in hazardous production:

Legislative acts on the topic

Common mistakes

Error: An X-ray room employee is not paid compensation for harmful working conditions.

Currently, compensation for work in harmful and (or) dangerous working conditions is established as follows:

• reduced working hours;
• annual additional paid leave;
• increased wages;
• distribution of milk and therapeutic and preventive nutrition.

Payment for hazardous working conditionsis compensation provided to an employee for possible harm associated with working in unfavorable working conditions. You will learn about all the significant points regarding such an additional payment from our material.

Legislation on compensation payments for hazardous working conditions

Labor legislation, among guarantees and compensation for specialists operating in industries with unfavorable working conditions, provides a guarantee of increased pay. This issue is regulated by a whole range of regulatory documents, including:

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

It is necessary to keep in mind that the Government Decree “On establishing a shortened duration...” dated November 20, 2008 No. 870, which previously regulated additional issues. payment for unfavorable working conditions, has lost its force since January 1, 2014, so you can’t rely on it from now on.

Working conditions and salary supplement

The provisions of the norm of Part 1 of Art. 147 of the Labor Code of the Russian Federation, workers in harmful and dangerous industries are entitled to an additional payment. Negative production conditions are recognized as such a working atmosphere in which the permissible standard for the impact of adverse factors accompanying the work process on the physical condition of a person is exceeded, which can result in temporary health problems, chronic diseases, and occupational diseases.

According to Art. 14 of Law No. 426-FZ, the existing labor conditions at places of work, depending on their inherent unfavorable factors and their impact on the health of employees, are divided into the following classes:

• 1st - optimal;
• 2nd - acceptable;
• 3rd - harmful (includes 4 subclasses);
• 4th - dangerous.

Thus, within the meaning of Art. 147 of the Labor Code of the Russian Federation, compensation for work in hazardous working conditions is due to employees whose assessment of their places of work classified them as belonging to the 3rd and 4th classes.

How is the degree of harmfulness of work 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 annexes:

1. Methodology for special assessment of working conditions.
2. Classifier of unfavorable factors.
3. Form of a report on the special assessment.
4. Recommendations for filling out the report.

Unfavorable ones include:

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

The technique assumes:

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

Since Law No. 426-FZ came into force on January 1, 2014, the previously conducted certification of employees’ jobs according to the rules of the legislation in force before 2014 is recognized as valid for 5 years when resolving issues of providing labor guarantees employees, including additional payment labor for unfavorable working conditions (Part 4 of Article 27 of Law No. 426-FZ).

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

Increased payment for harmfulness - additional. tariff, 4 percent or something else?

The tariff for additional payment for harmfulness is established only in Labor Code RF. In Part 2 of Art. 147 of this normative act determines the minimum amount of compensation for negative conditions labor activity, which is equal to 4% of the salary for the position held. Moreover, further, in Part 3 of the same article, it is clarified that the specific amount of the additional payment is established by the employer, taking into account the opinion of the trade union in accordance with the procedure defined by Art. 372 Labor Code of the Russian Federation.

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

Thus, the amount of compensation for harm must be specified by the employer (at the same time, different payment options may be determined for different “unfavorable” vacancies) and fixed:

• V employment contract specialist;
• local act;
• agreement;
• collective agreement.

How to calculate the amount of additional payment for work in a hazardous 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 State Committee for Labor of the USSR and the Secretariat of the All-Union Central Council of Trade Unions dated 03.10.1986 No. 387/22-78, which proposes linking the amount of additional payment with the points assigned to each class of working conditions. This means that the procedure for calculating the amount of remuneration for activities in unfavorable production conditions assumes:

1. Determination of the class of working conditions. As mentioned above, this is done by special assessment specialists.
2. Converting the degree of adverse impact into points. The sum of points is calculated for each of the factors that exceed hygienic standards (clause 1.3 of the regulation, approved by resolution No. 387/22-78). According to Appendix No. 2 to this provision, class 3, 1st degree of harm corresponds to 1 point, 2nd degree - 2 points, etc.
3. Establishing the duration of the influence of a negative factor. To assess the interference of a specific unfavorable factor on working conditions, the duration of its impact on the worker during a shift is important.
4. Calculation of payment for work in unfavorable conditions. In this case, all unfavorable factors found during the special assessment are taken into account. To calculate the amount of compensation, you can also use the regulations approved. Resolution No. 387/22-78 (clause 1.6) and introduce a gradation of the amount of additional payment from 4 to 24% of the salary, where harm assessed 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 a point system for taking into account the harmfulness of working conditions and calculating compensation for them (or another method 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 activities in unfavorable production conditions.

Additional tariff for insurance contributions to the Pension Fund of the Russian Federation

In accordance with the provisions of paragraph 3 of Art. 27 of the Law “On Labor Pensions in the Russian Federation” dated December 17, 2001 No. 173-FZ, periods of work listed in paragraphs. 1-18 p. 1 art. 27, are included in the length of service that gives the right to receive a pension earlier than the generally established period. However, this is only possible if:

• such work took place after 01/01/2013;
• the working conditions for the specified work corresponded to the class of harmful or dangerous;
• the employer made insurance contributions according to the standards determined by the Tax Code of the Russian Federation.

Based on the norms of Art. 428 Tax Code of the Russian Federation, add. tariffs in 2017-2018 are as follows:

1. Without conducting a special assessment of the production environment: 7%.
2. Based on the results of a special assessment of the labor situation:

Features of taxation of compensation for harmful work

Many questions arise about the taxation procedure for wages increased by an additional payment for production activities in unfavorable conditions. In particular, the need to deduct personal income tax from the amount of payments for harm is being discussed. At the same time, taking into account the explanations Tax Service and the Supreme Arbitration Court of the Russian Federation, it is required to distinguish between surcharges for negative production conditions in accordance with Art. 147 of the Labor Code of the Russian Federation and compensation for the same conditions within the framework of Art. 219 Labor Code of the Russian Federation.

Don't know your rights?

Working in unfavorable conditions has a negative impact on human health and well-being. IN Russian Federation it is stipulated at the legislative level that all workers in hazardous production are assigned allowances.

What are hazardous working conditions?

The following are considered harmful conditions:

To receive additional compensation, the level of harmful exposure must exceed established standards.

Legislative framework for the Labor Code of the Russian Federation and Federal Law

To protect the health of citizens exposed to harmful effects during production on the territory of the Russian Federation, some legislative acts have been approved.

Grants citizens the right to receive a financial supplement if the level of negative impact on the body is approved on the basis of certification before 2014.

New provisions of the law on hazardous working conditions were adopted at the end of 2013 and came into force in 2014 - this is Federal Law No. 426. According to Part 4 of Article 27 of the Law, employers are not required to conduct a new compliance check if it has already been carried out within the last five years before the adoption of the Law.

Employees directly involved in production, where it is impossible to avoid negative influence, according to Article 219 of the Labor Code of the Russian Federation, are entitled supplement to basic salary.

Additionally guaranteed:

• reduction of working hours (no more than 36 hours);
• additional annual leave (in addition to the main one) for a period of more than 7 days.

Employers decide on the types and amounts of compensation at their own discretion, based on the Labor Code of the Russian Federation. Nobody forbids him to independently initiate a pay increase. Compensation tariffs are set insurance organizations.

In some regions there are special tariffs associated with severe natural conditions

Hazard classification

Currently in the Russian Federation there is four options:

1. Optimal. While working, the employee remains healthy and manages to maintain a normal level of performance.
2. Acceptable. Considered safe. There are no excesses in the environment established standards. Before going on shift, a person has time to regain strength. Work does not provide harmful influence on the body.
3. Harmful. There are factors that can negatively affect a person’s health or his future offspring.
4. Dangerous. There are factors that can have a huge impact negative impact on the state of the body.

The principle of distribution is stated in legislation. Harmful workplaces should include those workplaces where exposure to harmful substances on the body exceeds permissible values. They are usually divided into:

• physiological;
• chemical;
• biological.

According to the degree of impact, class 3 is divided into four more degrees:

1. Functional changes in the body occur that require longer recovery than the period between shifts. There is a risk of serious deterioration in health.
2. The work environment leads to permanent changes in the body, which are classified as occupational diseases. It is precisely those systems and organs that are most affected when fulfilling work obligations that are affected.
3. The body suffers mild to moderate damage. This may lead to a ban on work in this specialty.
4. Characterized by particularly harmful working conditions. It can lead to serious consequences, including complete loss of ability to work.

Features and description in 2018

If the organization has not yet carried out a special assessment, then employees are entitled to benefits until 2014 based on the results of the previous certification.

If the labor conditions in the organization have changed, then it is necessary to carry out a special assessment, as a result of which it is possible to increase or decrease allowances and benefits.

A reduction or increase in surcharge can only be made based on the results special check. After an inspection, the employee's workplace status may be reclassified depending on the appropriate hazard level.

What allowances and surcharges are provided?

Most often, premiums for harmfulness involve salary increase. Each employee has a rate from which the percentage added to the base salary is calculated.

Employers, on their own initiative, set an additional premium. Such issues are regulated by the organization’s internal documentation.

Workers apply for benefits:

1. Additional leave— 7 days, which are added to the basic one during the year and are paid at the expense of the employer. To receive leave, you must separately determine your length of service.
2. Receive free products and services. Milk is usually provided as it better helps the body recover after working in unfavorable conditions.
3. Early retirement.

Procedure for appointment, receipt, establishment and registration

The assignment of additional payment for harmfulness occurs on the basis of the re-certification. If, based on the results, it is determined that working conditions in the workplace are harmful, then the employer is obliged to assign compensation payments automatically.Payments of the required benefits are made on the basis order reflected in the collective agreement or in the local administrative document.

After special certification for the enterprise, the following provisions:

• results of assessment of working conditions;
• a list of positions that are eligible for benefits for hazardous working conditions.

A sample order for additional payment looks like as follows:

All responsibility for payment rests entirely with the employer. The execution of payments is monitored by the Russian State Inspectorate. If the employer deliberately evades payment of compensation, then the employees send a corresponding statement to the company administration.

If they receive an unreasonable refusal, they turn to the Russian State Inspectorate to protect their rights. Based on the application, a check is carried out to determine the compliance of working conditions.

Assign the following penalties for employers:

1. The employee stops going to work until the full amount is received.
2. The organization is required to pay the full amount with interest.
3. Bringing to administrative responsibility.
4. Bringing criminal liability to the manager.

Amount of surcharge and compensation
Current legislation requires additional payment for the risk of job loss. The minimum size is 4% from the monthly salary of employees working under normal conditions. The size is agreed upon between the organization’s employees and the employer.

The final amount of the surcharge is reflected in following documents:

1. Collective agreement (if there is one).
2. Employment contract upon hiring.
3. Management order or other local document.

Collective agreements are not mandatory for all organizations. Therefore, according to Order of the Ministry of Culture of Russia No. 558, every employer has a provision on wages. IN regulatory document the procedure for remuneration and the amount of compensation and allowances is described.

Calculation of allowances and payments

Calculation of allowances is made based on standard provision , which lists tariffs for calculation:
1. Under harmful and severe conditions – 4, 8, 12%.
2. For harmful and especially severe ones - 16, 20, 24%.
Additional payments to working pensioners are calculated on the same basis, as for the rest of the employees.

Taxation of personal income tax

Additional payments and compensations from the point of view of personal income tax:

1. Payment for additional vacations is subject to personal income tax on a general basis.
2. The additional payment for harmfulness is paid as an allowance, not compensation. The payment is based on articles and the Labor Code of the Russian Federation. Like other allowances, it is subject to personal income tax.
3. Employees working in hazardous conditions are provided with milk and preventative nutrition. Compensations are not taxed.

Calculation example

Employee Petrov is a cook in the canteen of a chemical plant. Based on the results of the certification, it was revealed that the position was harmful. Harmful factor is an elevated temperature. Petrov’s salary is 30,000 rubles.

For example, let’s calculate the surcharge based on a minimum surcharge of 4%:

30,000 * 4% = 1200 rub.

If the employer decides to raise the rate to 8%, then the additional payment will be 2,400 rubles.

Terms compensation payments for harmful or dangerous working conditions are presented on video.