Compensation for harmful working conditions. Additional payments for working conditions

Harmful and difficult working conditions have a negative impact on employee health and can cause occupational diseases. Therefore, the law provides for monetary additional payments for harmful working conditions, the amount of which is determined depending on the degree of impact of adverse factors on the physical condition of the employee.

From the article you will learn:

• Why does the employer pay additional payments for harmful working conditions?
• how lists of additional payments for working conditions are formed in 2017;
• how to calculate additional payments for hazardous working conditions;
• on the basis of which an order for additional payment for working conditions is drawn up.

Why does an employer pay cash supplements for harmful working conditions?

According to Art. 212 of the Labor Code of the Russian Federation, it is the employer who is legally responsible for providing employees with safe working conditions. Safe working conditions are understood as such working conditions in which the employee’s exposure to harmful or dangerous production factors is completely excluded or the degree of their influence does not exceed the established norm.

There are workplaces, the specifics of which allow us to say that the working conditions there do not have any negative impact on the health of the employee and, especially, do not threaten his life. Although even in an office there are factors that can affect the physical condition of employees - electromagnetic radiation, lighting, etc. But, at least, the impact of such factors can be minimized and almost completely eliminated.

But many jobs, usually associated with production processes, are characterized by harmful and dangerous working conditions, due precisely to the specifics of these processes. Despite the fact that the degree of influence of these working conditions is very high and, moreover, they are associated with an increased traumatic risk, they cannot be excluded, and it is not always possible to minimize them.

Thus, an employee performing a labor function at a given workplace by default endangers both his health and his life. Working in such a workplace is usually associated with occupational diseases. Therefore, according to the law, such an employee is entitled not only to an increased and early pension, but also to additional payments for harmful working conditions.

It is clear that the cost of products produced under the threat employee health, this is taken into account, that is, this factor affects its price upward. Therefore, the employer has not only the obligation, but also the opportunity to compensate employees for the loss of health by purchasing protective equipment at their own expense, certifying workplaces, ensuring labor safety and paying additional payments for harmful working conditions.

List of additional payments for working conditions in 2017

Previously, workers employed in harmful and dangerous production, the corresponding guarantees and additional payments were provided on the basis of the List of industries, workshops, professions and positions with hazardous working conditions, which was approved by the USSR State Committee for Labor (hereinafter referred to as the List).

But after the Decree of the Government of the Russian Federation of November 20, 2008 No. 870 was adopted “On the establishment of reduced working hours, annual additional paid leave, increased wages for workers engaged in heavy work, work with harmful and (or) dangerous and other special conditions labor”, benefits are provided to employees only based on the results of a special assessment of working conditions at specific workplaces.

Please note: the mentioned List is still valid, but only to the extent that does not contradict changes made to labor legislation over the past period.

In accordance with Art. 147 Labor Code of the Russian Federation, monetary surcharges for hazardous working conditions in 2017, provided for workers employed in hazardous industries. That is, their work is paid at a higher rate compared to the tariff rates or salaries that are provided for similar jobs, the working conditions of which comply with the standards.

Additional payments for working conditions recognized as harmful and dangerous depend not on what profession or specialty the employee has, but on whether his job function includes performing work, the conditions of which are recognized as unfavorable for health. Therefore, the lists of additional payments for working conditions indicate not only the exact name of the profession, but specific features characteristic of a particular workplace.

In addition, it is important that these names correspond to those indicated in the qualification directories. In accordance with the name of the position, specialty, as well as based on the results of a special assessment of working conditions, the amount of additional payments for harmful working conditions is determined.

Lists of additional payments for working conditions for each specific workplace are developed by the employer based on the results of certification or special assessment and must be included in local regulations and the collective agreement. In addition, the specific amounts of additional payments for harmful and dangerous working conditions are prescribed in the employment contract concluded with the employee.

Calculation of additional payments for working conditions in 2017

According to Resolution No. 870, the minimum monetary supplement for hazardous working conditions is set at no less than 4% of the salary or tariff rate. The maximum possible amount of additional payment is limited by law to 24%. Therefore, until a special assessment is made at the enterprise, payments can be made in the amount that will be established by the employer, but not less than the specified amount.

Calculation of additional payment for work in hazardous working conditions can only be made based on the results special assessments, during which the hazard class will be determined for each specific workplace. Depending on the degree of adverse impact of working conditions, the place of work may be assigned one of the following four classes, in accordance with the table:

Depending on the severity of the harm caused, the place of work is assigned one of four classes, see table below:

Cash supplements for hazardous working conditions in 2017 are not provided to those employees whose workplaces are classified as safety class 1 or 2. The employee must immediately vacate the workplace that, according to the results of the special assessment, was classified as class 4, and the position itself must be cancelled; work in such conditions is directly prohibited.

Exceptions include situations of disasters and accidents, the consequences of which may pose a threat even greater than working in hazardous conditions.

Therefore, the calculation of additional payments for hazardous working conditions is carried out only with differentiation by subclasses of the safety level that is classified as class 3. Currently, there is no approved methodology for such calculations, but in practice, to determine the amount of additional payments, a document such as the Standard Regulation on the Assessment of Working Conditions is used , approved by the USSR State Committee for Labor on 10/03/1986.

To calculate the additional payment for work in hazardous working conditions in 2017, the hazard class is determined empirically by describing and comparing the limit values ​​of standards with actual indicators. In accordance with the Model Regulations, for each subclass a corresponding score is established that matches the numbering: for subclass 3.1. the score is 1 for 3.2. - 2, for 3.3 - 3 and for 3.4. - 4.

Then, at the workplace, it is necessary to carry out timing and determine the total time the employee was exposed to negative factors during the shift. When calculating the amount of additional payment, the total impact of all unfavorable factors assessed in points should be taken into account. When calculating additional payments for hazardous working conditions, you can be guided by clause 1.6 of the Model Regulations. The correspondence between the degree of harmfulness of working conditions, the number of points and the amount of additional payment is given in the table below.

The employer's local regulations may increase the percentage of additional payment to the salary, but by law it cannot exceed 24%.

Order for additional payment for hazardous working conditions

If monetary additional payments for hazardous working conditions were not established in the employment contract and the need to pay them was the result of a special assessment of workplaces carried out at the enterprise, the employer must establish them by a special order. In addition, an additional agreement must be signed with the employee, since this situation is a change in working conditions.

The additional agreement and the special assessment results card are the basis for issuing an order on additional payment for working conditions. A sample of such an order is presented below.

You can download the sample .

Issues of establishing and the procedure for providing and determining the amount of payments and compensation for work in hazardous conditions are covered in Federal legislation and are mandatory for execution in all constituent entities of the Russian Federation. The accrual of these payments and compensations is legal only after a special assessment of the conditions for carrying out activities and certification of the workplace

The issues of establishing and the procedure for providing and determining the amount of payments and compensation for work in a harmful and hazardous environment are determined by Federal legislation and are mandatory for execution in all constituent entities of the Russian Federation.

Federal regulations are subordinate and issued on the basis of and in pursuance of:

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• federal laws;
• federal constitutional laws;
• orders and decrees of the Government and the President of the Russian Federation.

Payment for hazardous working conditions 2017: letters from the Ministry of Labor

Regulatory legal acts are aimed at clarifying the procedure for applying the norms of current legislation and do not contradict it. However, letters from federal executive authorities do not relate to normative legal acts, therefore they do not include mandatory regulations and norms.

In particular, letter of the Ministry of Labor No. 15-1/ShchShchG-486 dated May 20, 2014, drawn up on the basis of Federal Laws No. 426-FZ of December 28, 2013 and No. 421-FZ of December 28, 2013, provides clarifications on issues the procedure for determining and providing payments and compensation for performing work in harmful and hazardous working conditions.

In accordance with this, changes introducing minimum amounts and a differentiated procedure for payment for hazardous working conditions in 2017, depending on classes or subclasses of operating conditions in the workplace identified during a special assessment, were introduced into Articles 92, 117 and 147 of the Labor Code of the Russian Federation.

The Ministry of Labor also explains that, despite the fact that there are significant differences in the procedures for certification of workplaces and special assessment of working conditions, in general they are identical. Consequently, when determining additional tariffs for insurance contributions to the Russian Pension Fund, it is necessary to take into account the classes and subclasses of working conditions that are established based on the results of an assessment of the compliance of the working environment with the standards specified in the current regulations.

The letter of the Ministry of Labor of the Russian Federation No. 16-3/10/2-6752 dated September 4, 2014 states that payments and compensation for activities in medical organizations that are harmful and hazardous to health are established on the basis of a list approach based on the grounds for assignment to a particular profession , division or position, while labor legislation establishes the principle of payment for hazardous working conditions 2017 based on the real state of the labor situation at each specific place. In connection with this, a special assessment of the conditions for carrying out activities should be carried out based on objective and measurable parameters.

In the event that the workplace is considered optimal and acceptable and its harmfulness to the employee has not been proven, the specified guarantees, payments and compensations are subject to cancellation.

In addition, Government Telegram No. 15-0/10/P-7498 dated December 19, 2014 recommends that in the event of an objective determination of acceptable working conditions in the workplace of certain categories of workers and chief doctors of medical institutions, compensation and payments previously provided to them for harmful and hazardous operating conditions, to maintain the level of remuneration of these workers depending on performance indicators.

It is unacceptable to reduce the wage fund of workers in the medical industry and maintain its achieved level (in accordance with Decree of the President of Russia No. 597 of 05/07/2012).

The procedure for providing guarantees and compensation to medical workers for harmful working conditions

The amount of guarantees and compensations for which, based on the results of certification of workplaces, the specified payments are established in full, cannot be reduced. The same applies to employees of medical institutions, in whose workplaces, based on the results of a special assessment of working conditions, the hazard class previously established by the results of certification of workplaces was confirmed (Part 3 of Article 15 of Federal Law No. 421-FZ of December 28, 2013).

For employees of medical organizations whose workplace hazard class was reduced after a special assessment, the amount of compensation guarantees and compensation is reduced and established in accordance with local regulations adopted in this medical institution, as well as taking into account current legislation. However, it should not be less than the minimum size established by Articles 92, 117 and 147 of the Labor Code of the Russian Federation. The employer does not have the right to provide compensation for harmful working conditions to employees whose workplaces are recognized as safe based on the results of a special assessment of working conditions.

However, it must be remembered that a reduction in the volume or complete abolition of payment for hazardous working conditions in 2017 entails changes to the employment contract. They can be possible both by agreement between the employee and the employer (Article 72 of the Labor Code of the Russian Federation), and in the manner established by Article 74 of the Labor Code of the Russian Federation for situations where technological or organizational working conditions have been subject to changes.

In order to avoid a sharp drop in the pay of an employee of a medical institution, the head, depending on the financial situation of the health care facility, has the right to use the opportunities provided for by current legislation.

Thus, the wage fund may include:

• additional social benefits and guarantees;
• the possibility of adding additional criteria for assessing performance efficiency for calculating incentive payments (for certain categories of employees).

These payments are mandatory regardless of the financial situation of the medical organization. They can only be noted by agreement of the parties to the employment contract or due to changes in working conditions.

Therefore, when establishing additional payments, it is necessary to keep in mind the grounds for their accrual in order to avoid overspending of the wage fund.

Employees of medical organizations hired after January 1, 2014 receive the specified guarantees and compensations in accordance with the procedure defined in the legislation in force since January 1, 2014. It must be remembered that payment for harmful working conditions in 2017 without conducting a special assessment and certification of the workplace is illegal, since it is these procedures that provide the basis for its establishment.

In accordance with Part 2 of Article 219 of the Labor Code of the Russian Federation, the amount and procedure for providing guarantees and compensation to medical workers engaged in work with hazardous working conditions are provided in the manner specified in Articles 92, 117 and 147 of the Labor Code of the Russian Federation.

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When calculating wages taking into account the bonus with daily wages, the formula remains the same, however, instead of the number of hours worked, we multiply by the number of days worked.

Letters from federal executive authorities are not normative legal acts. So, in particular, in the letter of the Ministry of Labor of Russia dated May 20. In the letter dated March 26. In the letter of the Ministry of Health of Russia dated September 4.

Harmfulness premium: procedure for establishing and paying

Current labor legislation obliges employers to pay a salary supplement to employees involved in work under harmful and/or dangerous conditions. In the article, we will look at who is assigned a premium for harmfulness, how to calculate the amount of the premium for certain categories of workers, and also find out whether the amount of the premium is subject to personal income tax and insurance contributions.

Harmfulness bonus is a compensation payment assigned to employees who are involved in working in harmful and/or dangerous conditions.

In addition, the right of disabled employees to additional paid leave can be established by the employer himself (Art.

If your rights are violated, competent consultation from our specialists will help you understand all the nuances of labor relations, challenge illegal actions (inactions) of employers and employees, and restore violated rights. Workers employed in industries associated with hazardous working conditions have the right, in addition to the regular salary, to count on a certain additional payment.

Increased or additional guarantees and compensation for work in harmful and (or) dangerous working conditions can be enshrined in a collective agreement or local regulation, taking into account the financial and economic situation of the employer.

Update: March 3. Additional payments for hazardous working conditions Employees who work in hazardous working conditions have the right to receive additional payments for hazardous working conditions, which are designed to compensate for the adverse effects of working conditions on the health of employees. In this case we are talking about a legislatively established rule on an increased salary for such employees.

Please note that if employees work in the northern regions, then the regional coefficient should be calculated for additional payment for hazardous working conditions (Resolution of the Ministry of Labor of Russia dated September 11, 1995 No. 49).

The rules for establishing categories of workplaces are described in Federal Law No. 426-FZ, which came into force on January 1, 2014.

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According to Art. 147 of the Labor Code of the Russian Federation, the salary of employees involved in work in harmful/dangerous conditions is calculated taking into account an increase of at least 4% of the salary. We emphasize that the specified amount of the bonus is the minimum and the employer has the right to set employees a higher additional payment for harmful/dangerous work.

Employee Petrova T.V. works as a cook in the canteen of a metallurgical enterprise with a salary of 40,000 rubles. Based on the results of a special assessment, it was determined that the position of a cook at this enterprise relates to work with hazardous working conditions.
Companies should remember that additional payment for hazardous conditions is established for employees only if their working conditions were recognized as harmful based on a special labor assessment.

Accordingly, the factor of the presence of harmful conditions or, conversely, their absence is considered valid until the next special assessment. Consequently, additional payments to employees will be made only during those periods when the workplace is certified with the appropriate “hazardous” status. If this status has changed, then the company issues an order for additional payment for harmful working conditions.

The law obliges the employer to compensate employees for damages. For this purpose, special payments for hazardous working conditions are being introduced. In recent years, there have been changes in the legislation regulating this process.

Their amount for an organization ranges from 30,000 to 50,000 rubles, for an official - from 10,000 to 20,000 rubles, and for an individual entrepreneur - from 1,000 to 5,000 rubles.

Payments for harm caused by work are in no way related to the position the person occupies. It only concerns the work he performs. Moreover, the premium can be expressed not as a percentage, but as an amount that is either the same or different for all workers performing hazardous activities.

What professions are covered by the law in 2017? And what additional payments and benefits exist in this case? Let's take a closer look in this article.

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

If an employee is hired to work under harmful/dangerous conditions, then this fact must be indicated in the employment contract.

So the list of previously reviewed medical vacancies eligible for additional rest is still valid.

How is the length of service that gives the right to annual additional paid leave for work with harmful and (or) dangerous working conditions calculated? What conclusion did the Supreme Court come to in Decision No. AKPI16-1035 dated January 26, 2019 when considering the case on determining the length of service that gives the right to additional leave for harmful working conditions when working at a quarter rate?

In general, the bonus for harmfulness is paid along with the salary within the time limits established by the Regulations on remuneration, in accordance with the norms of the Labor Code.

According to Article 121 of the Labor Code of the Russian Federation, the length of service for “harmfulness” includes only the time actually worked, in certain conditions. Therefore, the duration of additional leave for each worker is determined on the date that precedes going on the specified leave.

For additional information regarding industry agreements, you can ask a question in the “Labor Law Issues” section.

Remuneration for employees of state institutions and state-owned enterprises is determined by Decree of the Government of the Republic of Kazakhstan dated December 31, 2015 No. 1193 “On the system of remuneration for civil servants, employees of organizations supported by the state budget, employees of state-owned enterprises” (hereinafter referred to as the Resolution).
The environment in which human labor is carried out is divided into classes depending on the degree of deviation from the norms in which a person feels good.

The minimum amount of compensation for workers employed in hazardous and hazardous industries is 4% of wages (Resolution No. 870).

If the company is located in the regions of the Far North or equivalent territories, and, therefore, wages are paid to employees using the regional coefficient, then this coefficient also applies to additional payment for hazardous conditions.

A negligent employer will be required to pay compensation to the employee, but he may have a penalty debt to the budget. Fines for delaying even part of the payment of wages are provided for in Part 6 of Article 5.27 of the Code of Administrative Offenses.

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

Thirdly, non-payment threatens to bring administrative liability, a warning or a fine in accordance with Part. Finally, it is possible to bring the first person of the organization to criminal liability in the form of a fine, deprivation of the right to hold certain positions, forced labor or even imprisonment of Art.

Compensation for unfavorable working conditions can be canceled in an organization if, during the assessment of labor conditions carried out every five years, changes in working conditions for the better are identified to optimal or acceptable conditions.

In order to protect the health and life of workers exposed to the negative influence of production factors, several legislative acts have been approved in the Russian Federation.

If an employee began working under hazardous working conditions after being hired by the organization, then an additional payment can be provided in the additional agreement to the previously concluded employment contract, not forgetting to also indicate that the working conditions are harmful.

Based on the results of the inspection, working conditions are classified according to the degree of harmfulness and danger according to classes of working conditions (Part 2, Article 3, Parts 4, 5, Article 14 of Federal Law No. 426-FZ “On the special assessment of working conditions”).

Firstly, a higher salary increase can be established in the organization taking into account the opinion of employee representatives, for example, when adopting a collective agreement.

Responsibility for non-payment of surcharges for hazards

If the employer does not pay the appropriate allowances, he is thus violating the law and may be subject to legal liability.
As a rule, employers almost always try to avoid additional payments to employees. Even if, after carrying out the special assessment, it was revealed that some subordinates need to be paid extra, then employers will pay the minimum, i.e. 4% of wages.

Depending on the subclass of “harmfulness” established by the results of the assessment assessment in organizations subordinate to the Federal Medical and Biological Agency, an additional payment is made in the amount of 8 to 20% (clause 2.2.5 of the Industry Agreement for organizations and medical institutions under the jurisdiction of the Federal Medical Biological Agency). biological agency, for 2017 – 2020).

Explanations on the procedure for filling out the card are given in letters of the Ministry of Labor of the Russian Federation dated December 9, 2016 No. 15-1/ОOG-4349, dated May 25, 2015 No. 15-1/В-1929, dated February 5, 2015 No. 15-1/ОOG-539, dated 09/30/2014 No. 15-1/B-1264.

Harmful and dangerous working conditions. Additional payment and personal income tax

At the same time, we should not forget that industry and inter-industry agreements may provide for better conditions for workers (Part 8 of Article 45 of the Labor Code of the Russian Federation). You can find out whether these industry agreements affect your organization on the website of the Ministry of Labor or at the State Labor Inspectorate of the relevant constituent entity of the Russian Federation where the organization is located.

Performing the duties of a tax agent, the employer calculates personal income tax, withholds tax from the employee’s salary and transfers the amount to the budget before the end of the day following the day the employee’s income is paid. The employer decides the type and amount of compensation at his own discretion in accordance with the norms of the Labor Code of the Russian Federation. He is not prohibited from initiating an increase in their size. Funds for paying additional wages are deducted from the employer's insurance contributions according to the tariffs. Tariffs for compensation payments are set by insurance organizations.

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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 activities conducted in unfavorable conditions;
• Resolution 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 (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 01/01/2014, so it cannot be relied upon 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 to employees, including additional remuneration for unfavorable working conditions (Part 4, 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 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. 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:

• in the specialist’s employment contract;
• 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 Resolution 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, which proposes linking 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 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 the 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 of the Tax Service and the Supreme Arbitration Court of the Russian Federation, it is necessary to distinguish between additional payments 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.

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Working in an unfavorable environment deteriorates a person's health.

Therefore, in the Russian Federation, at the legislative level, employers are required to pay compensation to those workers who are constantly exposed to harmful influences in their workplace.

Which ones are covered by the law in 2019? And what additional payments exist in this case? Let's take a closer look in this article.

Legislative regulation

In order to protect the health and life of workers exposed to the negative influence of production factors, several legislative acts have been approved in the Russian Federation.

Article 147 of the Labor Code of the Russian Federation entitles them to receive a cash supplement. But they will be able to receive it only if the influence of negative impact during the labor process is established during the certification of workplaces before the beginning of 2014. Such standards were established before the beginning of the specified year.

Innovations in legislation on occupational hazards were adopted in Federal Law No. 426 dated December 28, 2013. They replaced the previously existing concept of certification with a different definition - assessment of personnel working conditions (SAW). Moreover, in Part 4 of Art. 27 of this law, the employer does not have to inspect those workplaces that have been certified during the previous 5 years before the adoption of this standard. The exception concerned only unscheduled analysis due to the need to analyze the impact of the work environment.

Workers directly involved in the production process, where it is impossible to avoid the negative influence of the working environment, including Art. 219 Labor Code of the Russian Federation guaranteed right to additional amount to salary .

In addition to it, the employee must be ensured:

• reduction of working hours, which cannot exceed 36 hours per week;
• lasting from 7 days.

The employer decides the type and amount of compensation at his own discretion in accordance with the norms of the Labor Code of the Russian Federation. He is not prohibited from initiating an increase in their size. Funds for paying additional wages are deducted from the employer's insurance contributions according to the tariffs. Tariffs for compensation payments are set by insurance organizations.

In some regions there is a special tariff, which is established for difficult natural conditions. An example is the resolution N 403/20-155 dated July 2, 1987, which determines the payments of the Ural coefficient from 1.15 to 1.20.

Classification of working conditions in the workplace

What harm can come from a work environment with a negative impact on human health? This is a specific factor that influences a worker in a production environment, capable of penetrating directly into the body or influencing it through wave radiation. As a result, the employee may develop an occupational disease or other disorder, causing a deterioration in his condition or loss of health in his offspring.

Unfavorable working environment factors can have a weak or strong impact on human health. It all depends on the working conditions in which a person works. Therefore, in each organization it is necessary to identify workplaces where the negative working environment affects the functions of the body in order to assign them one class or another.

The environment in which human labor is carried out is divided into classes depending on the degree of deviation from the norms in which a person feels good. Special Commission on Labor Protection sets the degree of deviation from approved standards depending on the severity of the influence of a harmful or dangerous factor.

Classification includes 4 classes of negative impact working conditions:

1. Optimal. In such a working environment, a person maintains health and maintains a high level of performance.
2. Acceptable (safe). In the working environment there is no excess of maximum permissible concentrations according to approved hygienic standards. During the rest period, a person has time to restore his strength before going to the next shift. Participation in production processes does not have an adverse effect on the worker that could subsequently worsen the worker's health or affect the dysfunction of the offspring.
3. Harmful. There are factors that negatively affect a person or his offspring when performing official duties.
4. Dangerous (extreme). The presence of strongly influencing factors in production, which during the working day pose a great threat to life and health.

The strength of the impact on human health in an unfavorable environment (grade 3) in turn divided into 4 degrees:

• The first is assigned to a work environment when a person experiences functional changes that require a longer recovery period than the time between shifts. There is a possibility of permanent deterioration in health.
• The second is that the influence of an unfavorable environment leads to persistent functional changes in the body, which are often diagnosed as an occupational disease. Moreover, it is precisely those organs that are affected that are most exposed when performing work in a given specialty without loss of professional ability to work.
• The third is characterized by the presence of factors that provoke the occurrence of diseases in workers that are characteristic of this profession. The body suffers mild to moderate harm, leading to a ban on work in this specialty.
• The fourth degree is characterized by a very negative work environment, leading to severe functional changes in the body and serious occupational diseases with loss of general ability to work.

The worker receives the right to additional payment not so much for the difficult environment where human labor is carried out, but because of their harmful effects on the human body. Therefore, the employer is obliged to accrue and pay an additional payment to the salary of a person who does not spare his health for the needs of production.

For what working conditions are they required to pay compensation?

Concern for the health of the working class was one of the main directions in the USSR. Back in 1974, a list of industries, professions and workshops with particularly difficult working conditions was officially approved. In addition to the list, instructions were developed regulating the procedure for its use. Since that time, specialists whose work was associated with an unfavorable workplace environment have been awarded additional payments.

Currently, other professions have been added to the register. If the specialty in which a person works is approved in the list of specialties with particularly harmful conditions, then the additional payment is paid without certification. For other workers, you still need to confirm your rights. This can only be done by a commission that conducts workplace certification. She analyzes the work environment and makes a final decision confirming which harmful factor is causing the employee’s health to deteriorate.

In all regulations that prescribe additional payments to employees, only blue-collar occupations with severe factors appear. Office personnel can count on such compensation only if there is evidence of negative factors in the workplace. For example, the location of waste disposal sites or hazardous industries near the building.

Amount of surcharge

At the legislative level, for the risk of loss of health when performing work in an unfavorable environment, a minimum amount of additional payment is established, amounting to at least 4% of the official salary of employees working in a normal environment. The percentage of the bonus factor for harmfulness is agreed upon between the staff of the enterprise or its representative committee and the employer.

When the amount of the surcharge is finally agreed upon, data on this will be reflected in the following documents:

1. If there is a trade union committee, then the amount of additional payment is fixed in the collective agreement.
2. Between the applicant and the employer when hiring a person.
3. The manager issues an order or other local act with the persons involved in it being familiarized with signature.

Unfortunately, a collective agreement is not one of the mandatory documents for all types of enterprises. Therefore, Order No. 558 of the Ministry of Culture required each employer to have a Wage Regulation, which is a separate administrative document for the organization. It reflects the procedure for remuneration, including the amount of additional payments.

Thus, the employer can increase this amount of funds independently, taking into account all the difficult working conditions of his employee.

Calculation procedure

The calculation is carried out only after receiving the results of workplace certification.

During inspections, the commission determines to what extent the conditions do not correspond to favorable hygienic standards and assigns them one or another class of hazard.

Depending on these data, the accountant will calculate such amounts:

1. Employees working in a work environment of hazard classes 1 and 2 are not accrued interest on their salary for hazardous conditions.
2. For workers whose work environment is assigned class 3, additional payment must be made in accordance with the severity of the influence from harmful factors. It also takes into account how long each person is exposed to the unfavorable environment. The amount received should range from 4 percent of the tariff rate to a maximum of 24%.
3. Workers who are involved in a class 4 hazardous industrial accident are immediately removed from the labor process. They must be removed immediately due to the great risks to health and life. Only in the event of an emergency can they perform their duties and prevent the consequences of severe damage on a large scale.

Registration procedure

Payment of additional payments is based on the procedure reflected either in the collective agreement or in the local administrative document.

By order of the enterprise after certification the following points are approved:

• the results obtained from assessing working conditions;
• a list of jobs by profession and position in which workers are involved in work in an unfavorable working environment.

The procedure for completing documentation for calculating additional amounts for harmfulness can be found in special Instruction No. 35 dated February 22, 2008.

The supervisory authorities over employers for the calculation of additional payments for unfavorable working conditions are Rostrud and State Labor Inspectorate in the constituent entities of the Russian Federation.

If the employer evades its obligations to accrue amounts for harm, then the worker or team must submit a written statement to the company administration. In case of an unreasonable refusal, the employee should apply for protection of his rights to the above-mentioned regulatory authorities with an application and a copy of the work record book to confirm the fact of employment in the organization. Based on the request received, they will check the existing conditions in the workplace and the presence of negative factors.

Procedure for accrual and issuance

The amount of additional income to the salary for an unfavorable working environment can be calculated using the Standard Regulations. The document was approved by Resolution 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 N 387/22-78. This is stipulated in the Information of the Ministry of Labor of the Russian Federation dated October 1, 2012.

Also, Rostrud, in a letter dated June 19, 2012 N PG/4463-6-1, explained the procedure for using USSR standards that are included in a collective or labor agreement.

In Standard Provision the following coefficients are provided additional payments to the tariff rate (salary):

1. severe and harmful conditions - 4, 8 and 12%;
2. especially heavy and harmful - 16, 20 and 24%.

Working pensioners additional payment is calculated in the same way as for all other employees of the enterprise.

For information on compensation surcharges for hazardous working conditions, see the following video: