Write-off of workwear in accounting in 2018-2019 must be carried out using established deadlines and standards for its use. We will talk about them in our article. We will also tell you which transactions should be used to reflect this operation.

Conditions taken into account when writing off workwear

Accounting for workwear is regulated by Order of the Ministry of Finance of the Russian Federation “Methodological guidelines for accounting for workwear” dated December 26, 2002 No. 135n (hereinafter referred to as guidelines No. 135n).

Working clothes are clothing, footwear and protective equipment for workers used in mandatory when carrying out harmful, dangerous, dirty or work associated with high (low) temperatures (clauses 2, 7, guidelines No. 135n, articles 209, 212, 221 of the Labor Code of the Russian Federation).

Read about the provision of protective equipment in the article “What are the employer’s responsibilities in occupational safety and health?” .

Read about the documentation of the issuance of workwear in the article“Personal registration card for the issuance of personal protective equipment - filling out form 2018 - 2019” .

When writing off workwear, certain conditions are taken into account. Let's study them using a simple example.

Example

Design Remont LLC, which provides apartment renovation services, purchased clothing in May for an employee carrying out painting work:

• protective suit;
• headdress;
• gloves;
• protective glasses.

Conditions	Protective suit	Headdress	Gloves	Protective glasses
Cost without VAT, rub. / PC. (a couple)
Quantity			12 pairs
Does this apply to workwear?
	pp. 2, 7, 8 guidelines No. 135n, art. 209, 212, 221 of the Labor Code of the Russian Federation, clause 40 of the order of the Ministry of Finance of the Russian Federation “On standard standards for issuing workwear in all types of activities” dated December 9, 2014 No. 997n (hereinafter referred to as standard standards No. 997n)
Service life of workwear, months.				Until wear and tear no more than 12 months.
	Clause 26 of guidelines No. 135n, clause 40 of standard standards No. 997n + clause 9 of the order “On standard standards for issuing special clothing for repair and construction work” dated July 16, 2007 No. 477 - clarification on safety glasses
Specifics of writing off workwear in accounting	(note: for workwear with a service life > 12 months - in equal shares during the service life)
	pp. 21, 26 guidelines No. 135n
Specifics of writing off workwear in tax accounting	During commissioning, on a one-time basis or during the service life		When commissioning, on a one-time basis (since the service life of the gloves is less than 1 reporting period)	During commissioning, on a one-time basis or during the service life
	Subp. 3 p. 1 art. 254 Tax Code of the Russian Federation
What expenses are workwear included in accounting?	For production (or other - in case of early termination of production work)
	pp. 27, 33 guidelines No. 135n
What expenses are workwear included in tax accounting?	To material ones - based on documentary evidence the presence of working conditions that require the use of special clothing and are determined during their special assessment
	Subp. 3 p. 1 art. 254 Tax Code of the Russian Federation

Workwear with a service life of more than 12 months can be recorded in accounting as a fixed asset (PBU 6/01) and written off monthly in the form of depreciation. This method is appropriate for expensive workwear - costing > 100,000 rubles. When crediting workwear worth less than the specified limit to fixed assets, you will have to reflect temporary differences between the tax and accounting accounting of workwear.

The procedure for writing off workwear that has become unusable ahead of schedule

Example (continued)

In May, Design Repair LLC put into operation 1 protective suit, 1 headgear, 12 pairs of gloves and 1 safety glasses.

The write-off method for workwear is defined as a monthly linear write-off, with the exception of gloves - they are written off in full at one time.

After the workwear began to be used, the following events occurred:

Period	Events	Amount of depreciation written off before damage to workwear	Amount to be written off after damage to workwear	Write-off of the remaining cost of workwear in accounting	Rationale
September	The suit was damaged beyond repair through no fault of the employee	430 rub. = 1,290 / 12 months × 4 months (June - September)	860 rub. = 1,290 - 430	Financial results	Clause 41 of guidelines No. 135n, clause 30 of guidelines for accounting for inventories, approved. by order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n
October	Lost hat due to employee fault	133 rub. = 320 / 12 months × 5 months (July - October)	187 rub. = 320 - 133	For settlements with the employee for compensation of damages	Clause 41 of methodological instructions No. 135n
November	12 pairs of gloves were irreparably damaged through no fault of the employee	RUB 1,560 = 130 × 12 pairs	0 rub.	Not carried out, because the cost of gloves was written off in full in May as part of production costs	pp. 21, 41 of guidelines No. 135n
December	The suit, put into operation in September, was sold due to the end of apartment renovation activities	RUB 322.50 = 1,290 / 12 months. × 3 months (October December)	RUB 967.50 = 1,290 - 322.50	For other expenses	Clause 33 of guidelines No. 135n

Standards for writing off workwear in accounting and tax accounting

According to clause 14 of the order of the Ministry of Health and Social Development of Russia “Inter-industry rules for providing workers with means personal protection» dated 06/01/2009 No. 290n (hereinafter referred to as inter-industry rules), the write-off limit for workwear is based on standards approved either by industry acts or standard standards No. 997n.

The employer has the right to approve its own standards that increase the provision of workers with special clothing. Self-determined standards must correspond to the results of a special assessment of working conditions (clause 6 of the intersectoral rules).

Read about the assessment of working conditions in the article “How is a special assessment of working conditions (nuances) carried out?” .

Workwear is written off in accounting based on the actual costs incurred for its purchase (production) (clause 20 of guidelines No. 135n).

The procedure for classifying workwear as material expenses in tax accounting is approved by the employer independently - in full on the date of commencement of its use or within several reporting periods after the start of use (subclause 3, clause 1, article 254 of the Tax Code of the Russian Federation).

Standards for the use of protective clothing in the Tax Code of the Russian Federation, as in the rules accounting, not recorded. But the position of the Ministry of Finance of the Russian Federation (letters dated 04/08/2016 No. 03-03-06/1/20165, dated 11/25/2014 No. 03-03-06/1/59763) indicates that the maximum value for attributing used workwear to tax expenses accounting should be determined by organizations on the basis of standards established by law or internal acts of the employer.

If the norms for write-off of workwear are unreasonably exceeded, permanent differences arise between the tax and accounting workwear.

Accounting entries generated when writing off workwear

According to the chart of accounts approved by order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94n, movements in workwear are recorded on account 10, subaccounts “Workwear in warehouse” and “Workwear in use.”

For controlled accounting of used workwear, written off on a one-time basis during commissioning, you can enter an off-balance sheet account “Workwear in operation” (clause 23 of guidelines No. 135n).

Example (continued)

Design Repair LLC reflected the entries for write-off of workwear:

Period	Actions			Sum
	Workwear has been received into the warehouse	10 “Workwear in the warehouse”		RUB 5,420 = 1,290 × 2 + 320 × 1 + 130 × 12 + 960 × 1
	The special clothing was put into operation		10 “Workwear in the warehouse”	4,130 rub. =1,290 × 1 + 320 × 1 + 130 × 12 + 960 × 1
June	The wear and tear of workwear for the month is reflected		10 “Workwear in use”	214 rub. = 1290 / 12 + 320 / 12 + 960 / 12
	The cost of gloves has been written off		10 “Workwear in use”	RUB 1,560 = 130 × 12
	The cost of gloves is reflected on the balance sheet			RUB 1,560
September	The residual value of the suit has been written off		10 “Workwear in use”	860 rub.
				860 rub.
October	The residual value of the headdress has been written off		10 “Workwear in use”	187 rub.
				187 rub.
November	The cost of gloves has been written off from the balance sheet		012 “Workwear in use”	RUB 1,560
December	The residual value of the sold suit has been written off		10 “Workwear in use”	RUB 967.50

Results

The procedure for recording the write-off value of workwear depends on the period of its operation and the reasons for write-off - on a one-time basis or during the service life; for production (or other) expenses or for settlements with guilty parties. Standards established by law or internal documents of the organization regulate the write-off limit for workwear in tax accounting.

If you believe that workwear is issued only to construction workers and factory workers, then take a look at the Standard Standards approved by Order of the Russian Ministry of Labor dated December 09, 2014 No. 997n. Among others, you will see in the list of positions: driver, archivist, computer operator, loader, technician, supply manager, seller of non-food products, which can be in almost any company.

Since the employer is responsible for organizing safe conditions and labor protection, employees must be provided with personal protective equipment. This article will help you organize accounting of workwear in your organization.

1. Standards for providing workers with special clothing

2. Card for free issue of workwear

3. Postings for accounting of workwear

4. Write-off of workwear in accounting

5. Example

6. Write-off of workwear in tax accounting

7. Accounting for workwear in 1s 8.3

8. Accounting for workwear in an organization using the simplified tax system

9. How to write off workwear that has become unusable

10. Overalls when dismissing an employee

So, let's go in order. If you don't have time to read a long article, watch the short video below, from which you will learn all the most important things about the topic of the article.

(if the video is not clear, there is a gear at the bottom of the video, click it and select 720p Quality)

We will discuss the topic further in the article in more detail than in the video.

1. Standards for providing workers with special clothing

To whom the employer is obliged to issue special clothing is specified in Articles 212, 221 of the Labor Code of the Russian Federation:

• workers engaged in work with harmful or dangerous conditions labor;
• workers engaged in work performed in special temperature conditions or those associated with pollution.

The document that regulates the provision of workers with special clothing is the Intersectoral Rules for Providing Workers with Special Clothing, Special Footwear and Other Personal Protective Equipment, approved by Order of the Ministry of Health and Social Development of Russia dated June 1, 2009 No. 290n. It is installed issuance requirements personal protective equipment (PPE):

1. PPE must undergo certification and declaration of conformity;
2. PPE is purchased at the expense of the organization or under a lease agreement for temporary use;
3. PPE is issued free of charge according to standard standards and based on the results of a special assessment of working conditions
4. An organization, in a local act, can establish its own standards for providing workers with protective clothing that exceed the standard ones, and also replace one type of protective clothing with a similar level of protection.

Check the standards for providing workers with special clothing for positions available in staffing table, you can in following documents:

• Standard standards approved by Order of the Ministry of Labor of Russia dated December 9, 2014 No. 997n - for workers in cross-cutting professions and positions of all types of economic activity;
• Standards for issuing warm work clothes and footwear to employees, approved by Resolution of the Ministry of Labor dated December 31, 1997 No. 70 - according to climatic zones, the same for all sectors of the economy;
• Standard issuance standards approved by Order of the Ministry of Health and Social Development dated April 20, 2006 No. 297 - for certified special high-visibility signal clothing to workers in all sectors of the economy;
• Industry standard standards (for example, in construction, medical, manufacturing activities, banks, housing and communal services, etc.).
• in Section IV of the Report on the special assessment of working conditions (Appendix No. 3 to Order of the Ministry of Labor of Russia dated January 24, 2014 N 33n).

In these documents, for each position and profession, you can find a list of special clothing by type and quantity that should be issued to employees for the year.

The enterprise must approve the list of positions to which special clothing is issued and the issuance standards. This may be an order from the manager or an annex to an employment or collective agreement.

Appendix to the order:

When hiring an employee, the employer must inform the employee about the personal protective equipment they are required to wear. The employee signs that he has read the Rules for Providing Workers with Work Clothing and the standard standards for issuing PPE that correspond to his profession and position.

2. Card for free issue of workwear

When issuing workwear to employees, one should take into account the gender, height and size of the employee, and the nature of his work. To control the standards for issuing workwear and their service life, fill out personal card for issuing personal protective equipment for each employee. The form of the card for the free issuance of workwear is approved by the Intersectoral Rules (Order of the Ministry of Health and Social Development of Russia dated June 1, 2009 No. 290n).

Intersectoral rules allow for the maintenance of personal cards in paper or in electronic format. When filling out a personal registration card for the issuance of PPE in the program, instead of the employee’s signature on receipt, a reference is made to the details of the primary document, which contains the employee’s signature on receipt of PPE (for example, claim invoice M-11).

If PPE is not used by employees all the time, but is required for the duration of certain work, a card for the free distribution of protective clothing marked “On duty” is issued for them.

When registering operations for the movement of workwear, the accounting department, as a rule, transfers documentation according to unified forms (approved by Resolution of the State Statistics Committee of the Russian Federation dated October 30, 1997 No. 71a):

• No. MB-2 “Registration card for low-value and wear-and-tear items”;
• No. MB-4 “Act of disposal of low-value and wear-and-tear items” to account for the write-off of workwear that has become unusable;
• No. MB-7 “Registration of the issuance of workwear, safety footwear and safety equipment” - to record the issuance of personal protective equipment to employees for use;
• No. MB-8 “Act for write-off of low-value and wearable items” - to record the write-off of worn-out and unsuitable for further use of personal protective equipment.

Organizations themselves can develop similar forms of primary documents for accounting for workwear, taking into account the specifics of the company’s activities and the personal protective equipment issued. For example, an act for writing off workwear may look like this.

3. Postings for accounting of workwear

Organizations maintain records of protective clothing and other protective equipment in accordance with the Methodological Instructions approved by Order of the Ministry of Finance of Russia dated December 26, 2002 N 135n.

Accounting for workwear in an organization and the accounting account depend on which assets will include PPE. Methodological guidelines suggest taking into account special clothing as part of the material inventories , regardless of the period of use and cost. But in accounting policy it is possible to provide for the accounting of workwear in an organization consisting of fixed assets.

Features of accounting and posting for accounting of workwear in the organization in each option are shown in the table.

	Overalls as part of the MPZ	Overalls included in OS	Working clothes for temporary use
Attribution criteria	Regardless of their cost and period of use	The period of use is more than a year and the cost is over 40,000 rubles. (or other established value for recognizing assets as fixed assets)	Receipt of workwear under a rental agreement
Workwear accounting account in the organization	10 “Special equipment and special clothing”	01 "Fixed assets"	On off-balance sheet account 002 “Inventory assets accepted for safekeeping”
Basis (primary documents)	Receipt order f. M-4, approved by Resolution of the State Statistics Committee of Russia dated October 30, 1997 N 71a	Act of acceptance and transfer of OS object f. OS-1, approved by Resolution of the State Statistics Committee of the Russian Federation dated January 21, 2003 N 7	Transfer and Acceptance Certificate
Cost of registration	at actual cost, in the amount of actual costs of acquisition or production		in the assessment provided for in the contract, or in the assessment agreed with their owner
Postings for accounting for the purchase of workwear	Debit 10-10 “Special equipment and special clothing in the warehouse” Credit 60,71,76 – special clothing was capitalized	Debit 08 “Investment in fixed assets» Loan 60,71,76 – PPE credited Debit 01 “Fixed assets” Credit 08 – personal protective equipment included in fixed assets	Debit 002 “Inventory assets accepted for safekeeping”
Normative act	clause 11 Guidelines, approved by Order of the Ministry of Finance of Russia dated December 26, 2002 N 135n, Guidelines for accounting of industrial production, approved by Order of the Ministry of Finance of the Russian Federation dated December 28, 2001 N 119n	clause 9 of the Guidelines approved by Order of the Ministry of Finance of Russia dated December 26, 2002 N 135n, PBU 6/01 “Accounting for fixed assets”, approved by Order of the Ministry of Finance of Russia dated March 30, 2001 N 26n Letter of the Ministry of Finance of the Russian Federation dated 12.05.2003 No. 16-00-14/159	clause 12 of the Guidelines approved by Order of the Ministry of Finance of Russia dated December 26, 2002 N 135n

4. Write-off of workwear in accounting

Postings for writing off workwear in accounting will depend on the account in which they were recorded upon receipt.

Option 1. Write-off of workwear included in inventory with a useful life of more than 12 months

• the cost of personal protective equipment is written off as expenses linearly over the entire period of use in accordance with clause 26 of the Guidelines
• Debit 10-11 “Special equipment and special clothing in operation” Credit 10-10 “Special equipment and special clothing in warehouse” - special clothing transferred to the employee for temporary use
• Debit 20, 26, 44 Credit 10-11 “Special equipment and special clothing in use” - partial write-off of special clothing in accounting as expenses (monthly during the period of use of PPE)

Option 2. Disposal of workwear as part of industrial equipment with a service life of less than 12 months

• the cost of workwear is expensed at the time of issue to the employee in accordance with clause 21 of the Methodological Instructions. This rule must be enshrined in the organization’s accounting policies for accounting purposes.
• Debit 20, 26, 44 Credit 10-10 “Special equipment and special clothing in warehouse” - write-off of special clothing in accounting as expenses when transferred to an employee
• Accounting for workwear in an organization that is used by employees and written off as expenses can be carried out on the off-balance sheet account “Workwear in use” (clause 23 of the Guidelines).

Option 3. Write-off of the cost of workwear included in fixed assets

• the cost of workwear is expensed through depreciation
• Debit 20,26,44 Credit 02 “Depreciation of fixed assets” - depreciation is calculated on the cost of workwear on a monthly basis during the period of use

5. Example

On December 5, 2016, at the Tachka LLC service center, special clothing was purchased for car repair mechanic Kozlov: a protective suit made of mixed fabrics, 1 pc. at a price of RUB 4,500.00, gloves 1 pair for RUB 420.00, safety glasses 1 pc. RUR 6,500.00 each, insulated jacket 1 pc. RUR 5,600 each, insulated trousers 1 pc. for 3800.00 rubles, felt boots for 4800.00 rubles.

The overalls were issued to the employee on December 11, 2016. According to approved standards, the period of use of a suit, gloves, glasses is less than 12 months, an insulated jacket, trousers - 30 months, felt boots - 36 months.

Debit 10-10 “Special equipment and special clothing in warehouse” Credit 60 – 25,620.00 rub. (4500+420+6500+5600+3800+4800) — Workwear posted to the warehouse

Debit 26 Credit 10-10 – 11420.00 rub. (4500+420+6500) The cost of the suit, gloves, glasses issued to the mechanic was written off as expenses.

Debit 10-11 “Special equipment and special clothing in use” Credit 10-10 – RUB 14,200.00. (5600+3800+4800) — The employee was given an insulated jacket, insulated trousers, felt boots

Debit 26 Credit 10-11 “Special equipment and special clothing in use” 446.67 rubles. (5600/30+3800/30+4800/36) - Partial write-off of the cost of workwear, the use of which is more than 12 months.

6. Write-off of workwear in tax accounting

The cost of personal protective equipment can be written off as expenses that reduce the income tax base. But the write-off of workwear in tax accounting is limited by the standards for the free issuance of PPE: standard or approved by the company based on the results of a special assessment of working conditions. This position was expressed by the Ministry of Finance in Letter No. 03-03-06/1/59763 dated November 25, 2014, and No. 03-03-06/4/8 dated February 16, 2012.

For tax purposes, the reflection of workwear depends on its cost and service life:

1. As depreciable property:
   • Subject to the following conditions: cost more than 100 thousand rubles, period of use more than 12 months;
   • Write-off is carried out by calculating depreciation monthly over the useful life
2. Included material costs:
   • If the period of use is less than 12 months, the cost of the workwear can be any;
   • It is expensed at the time of issue to the employee or evenly over the period of operation if this period extends beyond one reporting period for income tax. This procedure is provided for in paragraphs. 3 p. 1 art. 254 Tax Code of the Russian Federation. The option that the organization uses is fixed in the accounting policy for tax purposes.

7. Accounting for workwear in 1s 8.3

In the 1C program: Accounting 8th edition. 3.0, you can also organize accounting for the receipt, issue and write-off of workwear and other personal protective equipment. For instructions on how to use the program, watch the video.

8. Accounting for workwear in an organization using the simplified tax system

Accounting for workwear on the simplified tax system, as well as on common system, depends on how the protections are taken into account. Since the simplification uses the cash method of recognizing income and expenses, the workwear must be paid for.

If workwear is accounted for as materials, then their cost is included in expenses under the simplified tax system after payment and acceptance for accounting at a time.

When PPE is accepted as the main means, then the accounting of workwear in the organization on the simplified tax system is carried out in accordance with paragraph 3 of Art. 346.16, sec. 4 paragraphs 2 art. 346.17 Tax Code of the Russian Federation. The cost of workwear is included in expenses on the last day of the reporting period in the payment amount.

9. How to write off workwear that has become unusable

In the event that protective clothing has become unusable and its useful life has not expired, the Guidelines allow for the possibility of writing off such PPE. The decision on the unsuitability of special clothing falls within the competence of the permanent inventory commission (clause 34 of the Guidelines). A commission appointed by order of the head examines the personal protective equipment, determines the reasons for failure, identifies those responsible for damage to the protective clothing, and draws up a write-off report.

Fully write-off unusable and cannot be restored workwear. The write-off act is transferred to the accounting department. How to write off workwear that has become unusable? The accountant will have to make the following entries:

Debit 94 Credit 10-11 – write-off of workwear that has become unusable at residual value;

According to clause 11 of PBU 10/99, expenses for writing off PPE that are not suitable for use are included in accounting as part of other expenses, including reporting period to which they belong.

Debit 91-2 Credit 94 - the cost of workwear that has become unusable is reflected in other expenses.

If by commission the culprit has been identified, then the cost of special clothing is attributed to the guilty person (subparagraph “b”, paragraph 28 of the Regulations on Accounting and Reporting):

Debit 73 Credit 94 – the cost of workwear is attributed to the guilty person.

Debit 50,51,70 Credit 73 – compensation for damage (deduction from salary) by the culprit.

Debit 91-2 Credit 73 – writing off damage to other expenses if the guilty person is found not guilty by the court.

10. Overalls when dismissing an employee

The ownership of workwear remains with the organization for the entire period of use. Therefore, when an employee is dismissed or transferred to another position, workwear must be returned to the warehouse. This obligation is provided for in clause 64 of the Methodological Instructions, approved by order Ministry of Finance of Russia dated December 26, 2002 No. 135n.

The return of workwear in accounting is reflected by the following entries:

• Debit 01 “Fixed assets in warehouse” Credit 01 “Fixed assets in operation” - when accounting for workwear as fixed assets;
• Debit 10-10 Credit 10-11 – at residual value, if workwear included in the inventory is written off evenly over the period of use;
• Accounting entries are not made if the cost of the workwear was written off at a time when issued to the employee. In this case, only quantitative accounting is carried out.

The organization has the right keep out wages employee the cost of workwear that was not returned upon dismissal or lost by the employee. Accounting for the deduction of the cost of workwear upon dismissal of an employee is similar to the procedure discussed in the previous section.

The issuance of workwear to employees does not entail a transfer of ownership, so the employer does not have an object of VAT taxation. Also, the cost of workwear is not recognized by the legislator as employee income, and the cost of the workwear provided is not subject to personal income tax and insurance contributions.

In conclusion, a few words about responsibility. Failure to provide workers with protective equipment may entail a fine of 20 to 30 thousand rubles per officials, from 130 to 150 thousand rubles per company (clause 4 of article 5.27.1 of the Code of Administrative Offenses of the Russian Federation). Therefore, I ask you not to neglect your responsibility to provide workers with special clothing. And if you have any unanswered questions about accounting for workwear, write in the comments, let's try to find the answer together!

Accounting for workwear in an organization: accounting and tax

Based on data primary documentation control of workwear is carried out at enterprises with harmful and dangerous working conditions. You have to buy MBP often. Therefore, accountants must know how to properly keep records of workwear. Let's take a closer look at how to draw up documents and carry out operations in 1C.

Providing PPE

Ensuring the preservation of the lives of workers is one of the principles of the declaration International organization labor and the Universal Declaration of Human Rights. The Labor Code of the Russian Federation places first place the obligation of employers to ensure normal working conditions for employees. According to Art. 210 of the Labor Code of the Russian Federation, one of the main directions of state policy in this area is the provision of protective equipment to employees.

PPE is items used to prevent exposure to harmful occupational factors. They are used if work safety cannot be ensured only by equipment and work organization.

PPE is divided into:

• insulating suits, spacesuits;
• respiratory protection equipment, such as gas masks and respirators, pneumatic helmets and masks;
• special clothing: vests, coats, capes, etc.;
• means for protecting the lower extremities (boots, shoes, shoe covers, etc.), upper extremities (gloves, mittens), heads (helmets, caps, berets), faces (shields), eyes (safety glasses), hearing organs (special helmets , headphones);
• fall protection equipment;
• dermatological products.

Safety precautions at the enterprise and Art. 221 of the Labor Code of the Russian Federation provides for the procedure for providing employed persons with protective equipment. The employer is obliged to provide the necessary safety equipment to persons working in hazardous industries and contaminated premises. He is also responsible for maintaining, washing, drying, disinfecting, decontaminating and repairing the issued protective clothing. According to Art. 215 of the Labor Code of the Russian Federation, personal protective equipment - even foreign-made - must comply with the protection requirements of the Russian Federation and have a quality certificate. Otherwise they cannot be used.

The list and quantity of required IBPs is presented in the Standard Industry Standards. The requirements listed there do not depend on the industry, workshop or work area. However, according to Art. 221, the employer has the right to limit the standards for the free issuance of personal protective equipment, having agreed on the issue with the trade union organization and based on its economic situation. This provision applies if the PPE in question differs in quality from standard ones and provides better protection in hazardous production conditions, high temperatures and pollution.

In some cases, the employer may, after agreement with the state labor protection inspector and the trade union body, replace one type of PPE provided for by the Model Standards with another that better provides protection from hazardous production factors. For example, a cotton overall can be replaced with a suit or robe made of the same fabric, or vice versa. A cloth or canvas suit can be replaced with a cotton one with fire-retardant or water-repellent impregnation, leather boots can be replaced with rubber ones, and artificial leather ankle boots with tarpaulin ones. The rubberized apron is replaced with a product made of polymer materials, and the mittens are replaced with gloves. In the same way, you can replace the material and use gloves made of polymer materials instead of rubber products to protect your hands.

PPE such as a safety belt, dielectric gloves, galoshes, a mat, goggles, shields, a gas mask, a respirator, a helmet, a mosquito net, shoulder pads, a helmet, elbow pads, plugs, antiphons, helmets, light filters and other items not specified in the Model Standards may be issued to employees after preliminary certification of workplaces. The nature of the work performed is examined, and the period of use is determined - until complete wear and tear or as spare parts.

PPE issued to employees must match their height, gender, size, and work conditions. The standby protective equipment provided for by the Model Standards must be provided to employees solely for the duration of the work for which they were originally provided. Such IBPs can be assigned to individual workplaces. For example, sheepskin coats can be used at external posts, dielectric gloves - when working on electrical installations, etc. Such PPE will be transferred between shifts, and foremen are responsible for their use.

Warm workwear and footwear (insulated suits, jackets, trousers, sheepskin coats, felt boots, earflaps, fur mittens, etc.) should be issued with the onset of cold weather, and in the warm season - handed over for storage until the next season. The time for using such clothing is established by the employer together with the trade union and the body responsible for taking into account climatic conditions.

Persons who combine professions or constantly perform several types of work, including as part of teams, in addition to the main ones, must be issued PPE depending on the type of activity.

BOO

Workwear is accounted for in the balance sheet based on the actual costs of its purchase or production. If an enterprise uses self-produced MBPs, then the costs of their production are grouped first in the production cost accounts. Upon production, the cost price is calculated, which includes all costs. Finished workwear is sent to the warehouse with a Certificate of Completion. The BU generates the posting DT23 KT10 for the amount of manufacturing costs. Analytical accounting should be kept in as much detail as possible, indicating the quantity, name, date of receipt and return, and financially responsible persons.

In accounting, the cost of the IBP is written off at a time or linearly. The first method can be used if the service life of the item does not exceed 12 months, and the second - for longer-term IBP. The nuances of writing off workwear will be discussed in more detail below.

Options

Typically, workwear is included in inventory. But if its cost exceeds 40 thousand rubles, and the period of use exceeds 12 months, then it is included in the OS. The selected option must be specified in the order on the organization’s accounting policy.

Purchasing workwear

If purchased goods are included in the operating system, then they should be credited to account 10. It is indicated on the “Materials” tab in the 1C program. It is also necessary to allocate a separate sub-account “Workwear in warehouse”. Receipt of goods into the program is carried out on the basis of a receipt order. You can use a unified form or develop your own form and indicate all the necessary details in it.

Example

A conditional LLC engaged in the transportation of goods purchased 10 vests for drivers’ cars in February 2016 for 159.3 rubles. per piece total cost purchase amounted to 1593 rubles. According to the Standard Standards, the lifespan of vests is one year. In accounting, overalls will in this case be taken into account as part of the IBP.

LLC (name)

PKO dated 02/28/16 No. 15

Accounting entries:

• DT10 subaccount “Workwear” KT60 - 1,350 rubles. - cost of workwear (excluding VAT).
• DT19 KT60 - 243 rub. - input VAT.
• DT68 “VAT calculation” KT19 - 243 rub. - accepted for VAT deduction.
• DT60 KT51 - 1,593 rub. - funds are transferred to the supplier.

Accounting for the issuance of workwear

The distribution of purchased goods must be carried out on the basis of the primary document. Its form must comply with tax and accounting requirements. If you decide to use a unified form, then to record the issue you can use a demand invoice (No. M-11), or an invoice for the release of materials (No. M-15), or a limit card (No. M-8). Or you can draw up your own document based on any of the above.

The head of the department distributes the purchased goods, and the accountant must draw up a list of the issuance of workwear. It is best to generate this document once a month or year for all employees. You can use this example.

LLC (name)

List of issuance of workwear for 2015

No.	Full name	Workwear		Unit measured	Quantity, pcs.	Amount excluding VAT, thousand rubles.	date of issue	Life time	return date
		Name	Item no.
1	Ivanov	Costume	1840	PC.	1	1	01.09.15	1 year
2	Petrov	Jacket	1837	PC.	1	2,5	01.09.15	1 year

You can insert any rows into your own form. For example, record the return of work clothes before dismissing an employee. This statement will be considered a register.

The fact of issue of workwear should be reflected on account 10. The posting will show the movement of workwear from the “In Warehouse” sub-account to the “In Operation” sub-account. Write-off of workwear is carried out at a time or evenly upon issue to employees. The cost is included in production costs enterprises.

Example

Let's supplement the conditions of the previous example. Safety precautions at the enterprise include the use of vests by transport service employees. The storekeeper of the conditional LLC issued these IBPs on March 17. The movement of workwear between departments is formalized by a demand invoice. The issuance of vests to drivers is recorded in the statement. According to these primary documents The accountant makes entries in the balance sheet:

DT10 subaccount “Working clothes in operation” KT10 subaccount “Working clothes in warehouse”
- 1080 rubles - moving the IBP to the department.

Documents from accountable persons reached the accounting department at the end of the month. The accounting policy stipulates that small business enterprises with a useful life of up to 12 months are written off at a time. The following records are made in the BU:

DT20 KT10 - 1080 rub. - write-off of workwear as expenses of the enterprise.

DT012 “Workwear in use” - 1080 rub. - issuing IBP to employees.

Returning the MBP to the warehouse

Most often, workwear is the property of the company. The employee receives it for temporary use, and in case of dismissal or change of position, returns it to the warehouse. This operation must be reflected in accounting.

There is no need to create a separate document. The developed workwear accounting card may contain lines that will reflect the fact of the return of the IBP. How to record a transaction in accounting? If overalls are written off as expenses in full, then there is no need to make additional entries. If part of the cost is included in account 10, then you need to do additional entry, transfer the IBP from the subaccount “Workwear in operation” to the subaccount “Workwear in warehouse”. The remaining cost is not written off, since only MBPs that are in operation can be attributed to expenses.

Accounting for workwear is not reflected in NU. IBPs are written off as expenses when calculating the NPP at a time. This happens at the moment the uniform is handed over to the employee. MBPs that have become unusable are subject to write-off. But this operation is formalized in a separate act.

IBP write-off limits

The Russian Ministry of Labor has developed standards for workwear, but only for some industries, for example, for enterprises in the electrical sector. Other organizations can use the Standard Standards for issuing clothing.

In addition, enterprises can take into account all costs for the acquisition and maintenance of MBP, including those in excess of established standards. This does not contradict the Tax Code of the Russian Federation or the Labor Code of the Russian Federation. But first, the developed calculation rules must be approved by an internal order of the manager.

But it is impossible to write off low-value and wear-out items according to standards lower than the legal ones. This contradicts Art. 221 Labor Code of the Russian Federation. If the rules provide for three pairs of gloves per year per employee, then it is impossible to issue him two pairs. There is a fine for such violations. Additional costs for an enterprise can be 30-50 thousand rubles, and for a manager - 1-5 thousand rubles. In case of gross violation of standards, the labor inspectorate may stop the activities of the enterprise for 90 days.

Taxation nuances

Accounting for workwear is carried out without charging VAT. These IBPs are issued for a period of time and are not transferred to the ownership of employees. That is, there is no transfer of ownership rights. With this tax authorities they won't argue. Things are different if the employee paid money for special clothing. For example, upon dismissal, he paid its residual value to the cashier. In such a situation, you need to either charge VAT or refer to FAS Resolution No. 2901/2008. The employee paid compensation to the company, but did not buy special clothing. Charge on the cost of the IBP insurance premiums not necessary, provided that they are transferred to employees for use and not ownership.

Accounting for workwear that is subject to write-off is carried out differently in NU than in accounting. SBPs costing less than 10 thousand rubles, which can be used for up to 12 months, are included in material costs. The costs of their acquisition are indirect and are written off in full at the time of issue. Workwear, the cost of which exceeds 10 thousand rubles, and the service life is more than one year, is included in the depreciable property and is repaid using the straight-line method.

Accounting for workwear in 1C

The acquisition of IBP is carried out using the document “Receipt of goods” with the transaction type “Purchase”. To add a product item to a document, you need to enter a new item in the “Nomenclature” in the “Workwear” or “Special equipment” group, specify the quantity and accounting account “10”.

The next stage is the transfer of the MBP into operation for production. This operation is carried out in the program using the document “Transfer of Materials”. It indicates the individual to whom the MPB is provided. To enter the transfer of special equipment, you need to select the bookmark of the same name in the same document.

Unlike the example discussed before, the equipment is not transferred to an individual, but to a specific workshop. It is entered into the “Location” field. The same document indicates the method of writing off the cost of the IBP: at a time at the time of transfer or in equal installments. For these purposes, the “Purpose of use” attribute is provided. Basically, MBPs are written off at the moment they are put into operation. All costs are borne by production costs of the current period. The “Quantity according to the standard” detail is filled in so that at the time of transfer of the IBP by another document, the number of special clothing is automatically entered.

The procedure for repaying the cost of the MBP depends on the period of operation. If it exceeds one year, then in BU and NU the cost of special clothing is written off as material expenses. Only in the first case will the linear method be chosen.

The peculiarity of special equipment is that it cannot be classified as OS if the cost of the latter is less than 40 thousand rubles. It is written off either proportionally to the volume of work performed, or linearly. In the first case, you need to create a monthly document “Production of MBP and materials” and register the quantity of manufactured products in it.

In the debit of the transaction to which the IBP will be written off, the data specified in the “Reflection of expenses” detail is inserted: account 20 or 25, division, cost item and item group. Amount for off-balance sheet accounts 10.11 and 10.10 fall after the documents have been processed.

Write-off of the cost of workwear

If, when transferring IBPs, you need to remove them from the balance sheet, then when generating the materials transfer document, you should indicate the corresponding transactions. If the alienation of value is carried out throughout the entire period of use of the workwear, then the transactions are indicated at the end of the reporting period when closing the month. For these purposes, a separate register “Repayment of the cost of workwear” is provided. It generates a record DT account 20.01 CT account 10.11.

Decommissioning of special equipment is carried out using the document “Write-off of materials”. It is entered on the basis of the “Transfer of Materials” or separately. In the first case, all fields are substituted from the base document, in the second, they must be entered separately or filled in with the “Select” button. Additionally, in the “Location” field, the workshop from which the special equipment is supplied is indicated.

The “Write-off of expenses” tab is filled in if the cost of the IBP has not been fully repaid. By default, costs will be debited to the account specified in the body of the document. You can select the second type of write-off and enter a separate account.

During long-term storage in a warehouse new workwear Some of the workwear became unusable due to high humidity as a result of flooding of the warehouse. What documents are needed to write off this workwear and how should the write-off of damaged workwear listed on account 10.10 be reflected in accounting and tax accounting.

To write off damaged workwear, you need to fill out documents in a manner similar to the procedure for writing off documents when writing off damaged goods. If property damage is detected, an inventory must be taken. The procedure for completing documents during inventory is given below in the full answer. To write off clothing, create a commission, the composition of which must be approved by order of the manager. Document the commission’s decision to write off damaged property in writing, for example, by an act in form No. TORG-15.

In accounting, reflect the write-off of the cost of workwear as part of other expenses using the following entries:

Debit 94 Credit 10 – reflects the cost of damaged clothing during inventory; Debit 91-2 Credit 94 – loss from property damage is written off due to the absence of the culprit.

When calculating income tax, take into account the cost of damaged property as part of non-operating expenses. As far as is clear from the text of the question, the persons responsible for the damage to this property have not been identified. The fact that there are no perpetrators must be documented by an act of the authorized agency.

There is no need to restore VAT previously accepted for deduction. Since the loss of property does not change the original purpose of its acquisition, the organization has no grounds for restoring the VAT previously accepted for deduction.

How to reflect in accounting and taxation the shortages identified during the inventory

Accounting: inventory

In accounting, reflect the shortage identified during the inventory on account 94 “Shortages and losses from damage to valuables” in correspondence with property accounting accounts. Reflect missing inventory items (inventories) at actual cost, which is determined based on accounting data. Fixed assets – at residual value. Do the following wiring:

Debit 94 Credit 01 (10, 41, 43, 50...)
– reflects the cost of the shortage identified during the inventory.

This procedure is established in the Instructions for the chart of accounts.

In the accounting accounts, reflect the shortage at the time of completion of the inventory (drawing up the act) or on the date of drawing up the annual financial statements(i.e. no later than December 31 of the reporting year) (clause 5.5).

Accounting: write-off in the absence of culprits

If the perpetrators are not identified or the court refuses to recover the amount of damage caused from them, write off the shortage of property to the financial results of the organization. Refer the amount of the shortfall to other expenses. A document that can confirm the absence of guilty persons can be, for example, a court acquittal, a decision to suspend a criminal case, etc. (clause 5.2 of the Methodological Instructions approved by Order of the Ministry of Finance of Russia dated June 13, 1995 No. 49). Determine the amount of loss based on the value of the missing property according to accounting data. In this case, do the wiring:

Debit 91-2 Credit 94
– the loss from the shortage of property is written off due to the absence of the guilty person (refusal to recover damages).

BASIC

The procedure for accounting for shortfalls when calculating income tax depends on the reason for which this shortfall arose:

• due to natural loss (for MPZ);
• as a result of force majeure (flood, fire, etc.).

BASIC: shortage in excess of loss norms

Accounting for shortages in excess of natural loss norms depends on whether the guilty person is identified or not.

If the guilty person is identified and the shortage is recovered from him, then the organization receives non-operating income (). If an organization recognizes income on an accrual basis, take into account the shortfall that the employee has compensated when calculating income tax at the time the employee admits his guilt or at the time the court decision enters into force (). If the decision is not appealed, it comes into force 10 days after it is made ().

If the organization uses the cash method, take into account the amount of compensation as part of income at the time the employee compensates for the damage (). For example, on the day of deposit Money employee at the organization's cash desk.

If the perpetrators have not been identified or the court has refused to collect the amount of damage caused from them, take into account the shortage of property when calculating income tax as part of non-operating expenses. In this case, the fact that there are no perpetrators must be documented by an act of the authorized agency. This is stated in paragraph 2 of Article 265 Tax Code RF.

How reflect V accounting and at taxation damage And shortage of goods

The procedure for registration and reflection in accounting of losses from shortages (damage) of goods depends on the moment of discovery of the fact of shortages (damage):

• before registering goods (for example, upon their acceptance).

Inventory: identifying shortages and damage

Detection of the fact of shortage (damage) of goods is the basis for conducting an inventory (). An exception to this rule is the shortage (damage) of goods identified before the goods are registered. The fact of shortage (damage) can also be revealed during the inventory process carried out for other reasons.

At its discretion, the organization can conduct an inventory of goods at any time. However, there are cases when inventory must be carried out without fail:

• before preparing annual financial statements;
• when changing materially responsible persons (for example, warehouse manager, storekeeper);
• when facts of theft, abuse or damage are revealed;
• in the event of force majeure (for example, natural disasters);
• during reorganization or liquidation of the organization;
• in other cases provided for by law (for example, when selling an enterprise as a property complex) ().

Such rules are established in paragraph 27 of the Regulations on Accounting and Reporting.

For information on what conditions must be met when conducting an inventory of goods, see table.

To document the inventory of goods, you can use the following standard forms:

• inventory list of inventory items (form No. INV-3);
• act of inventory of shipped inventory (form No. INV-4);
• inventory list of inventory items accepted for safekeeping (form No. INV-5);
• act of inventory of inventory items in transit (form No. INV-6).

When registering inventory results, the following documents must be drawn up:

• matching statement according to form No. INV-19;
• statement of accounting of the results identified by the inventory, according to form No. INV-26.

For more information on filling out these forms, see the table.

Inventory: markdown and write-off

If the fact of damage to goods is detected, the organization can:

• mark down goods for further sale;
• write off goods (if they are not subject to further sale).

If an organization plans to discount (write off) a product due to damage, the head of the organization creates a commission, the composition of which is approved by order. The commission should include:

• a representative of the organization's administration (for example, a manager);
• financially responsible person;
• sanitary inspection representative (if necessary).

The commission's decision to mark down (write off) damaged goods is made in writing. For this purpose, an act is drawn up, for example in the form:

• No. TORG-15 (issued when marking down (writing off) goods as a result of damage, breakage, scrap);
• No. TORG-16 (issued when writing off goods that are not subject to further sale, for example, when expired suitability).

In some industries, instead of form No. TORG-15 (No. TORG-16), other acts for write-off of goods recommended for use by the relevant departments may be used. For example, in relation to medical goods in pharmacies - an act in form No. A-2.18 (section 4 Methodological recommendations, approved by the Ministry of Health of Russia on May 14, 1998 No. 98/124).

Reflection in accounting of losses confirmed by inventory results depends on:

• type of loss (shortage or damage);
• causes of occurrence (natural loss, perpetrator, force majeure).

For information on how to reflect in accounting the shortages identified during the inventory, see How to reflect in accounting and taxation the shortages identified during the inventory.

In what cases is it necessary to restore input VAT previously accepted for deduction?

Situation: is it necessary to restore input VAT on property lost as a result of theft (fire, damage, etc.). The shortage was identified during the inventory

No no need.

An organization must restore VAT only in cases expressly specified in paragraph 3 of Article 170 of the Tax Code of the Russian Federation. Shortage of property (loss of property in the event of theft in the absence of perpetrators, fire, damage, etc.) is not mentioned in this paragraph. The Tax Code does not provide any other grounds for VAT restoration.

In addition, input VAT on property lost due to theft, damage, fire, etc. was previously legally accepted for deduction. By the time the deduction is applied, it is not necessary that the property has already been used to perform taxable transactions. It is sufficient that the organization has the intention to use it in this way. This follows from Article 171 of the Tax Code of the Russian Federation.

Since the loss of property does not change the original purpose of its acquisition, the organization has no grounds for restoring the VAT previously accepted for deduction.

Similar clarifications are contained in letters of the Federal Tax Service of Russia dated June 17, 2015 No. GD-4-3/10451 dated July 15, 2014 No. F05-7043/2014, dated October 4, 2013 No. A40-149597/12, Central District dated October 18, 2012 No. A35-10180/2011,

To improve the working conditions of employees, you can deviate from industry rules. So, on your own initiative you can:

• change workwear more often, because industry standards set only deadlines for its use;

• replace workwear with another type. To do this, send a written request to the regional labor inspectorate. In it, justify why this is necessary. And only after you receive a positive response, it will be possible to issue employees with other special clothing. If the replacement is not of a fundamental nature, for example, instead of a jacket you are given a windbreaker, then it does not need to be approved (letter of the Ministry of Finance of Russia dated April 5, 2006 No. 03-03-04/1/320);

• issue special clothing to employees for whom standard standards do not provide for it. To do this you will have to carry out special assessment working conditions. If, based on its results, working conditions are recognized as harmful, dangerous or associated with pollution, then the issuance of protective clothing will be justified. The procedure for conducting such an assessment is established by Law of December 28, 2013 No. 426-FZ. If the organization has a trade union, then it is necessary to coordinate with it the issuance of workwear that is not provided for by the standard standards.

All this follows from part 2 of article 221 of the Labor Code of the Russian Federation, paragraphs 6, 7 and 35 of the Rules, approved by order of the Ministry of Health and Social Development of Russia dated June 1, 2009 No. 290n.

Where to fix the procedure for issuing workwear

Fix the procedure for issuing workwear in local documents. For example, in a collective or employment contract or Labor Regulations. In this case, the following data must be confirmed:

• a list of positions associated with harmful and (or) dangerous working conditions and pollution;

• standards for issuing special clothing for each position;

• wear period, after which the employee must be issued a new set of workwear.

This conclusion can be drawn by paragraph 6 of the Rules approved by order of the Ministry of Health and Social Development of Russia dated June 1, 2009 No. 290n, as well as part 4 of Article 189 and paragraph 9 of part 2 of Article 41 of the Labor Code of the Russian Federation.

What are the rules for issuing workwear?

The employer must purchase workwear at own funds and give it to employees free of charge. This requirement is established in part 3 of article 221 of the Labor Code of the Russian Federation and paragraph 4 of the Rules approved by order of the Ministry of Health and Social Development of Russia dated June 1, 2009 No. 290n.

In some cases, workwear can be purchased through contributions for insurance against accidents and occupational diseases .

Overalls, helmets, boots, gas masks and other protective clothing and personal protective equipment must be certified. Therefore, when purchasing them, you need to make sure that they have certificates of conformity. Uncertified personal protective equipment cannot be issued to employees. This follows from part 6 of article 215, part 2 of article 221 of the Labor Code of the Russian Federation and paragraph 8 of the Rules approved by order of the Ministry of Health and Social Development of Russia dated June 1, 2009 No. 290n.

If employees are not provided with protective clothing when necessary, they have the right to stop working. In this case, it will not be possible to punish them as part of disciplinary liability. Moreover, the employer is obliged to pay employees for downtime. This is stated in part 6 of article 220 of the Labor Code of the Russian Federation and paragraph 11 of the Rules approved by order of the Ministry of Health and Social Development of Russia dated June 1, 2009 No. 290n.

Employees must wear special clothing only during working hours. They have no right to take it outside the workplace. An exception is provided for individual cases when, due to operating conditions, the specified procedure cannot be followed. For example, in logging. Then the overalls can remain with the employee during non-working hours. This is stated in paragraph 27 of the Rules, approved by order of the Ministry of Health and Social Development of Russia dated June 1, 2009 No. 290n.

To store workwear, equip special rooms - dressing rooms. Such an indication is in paragraphs 30, 31 of the Rules, approved by order of the Ministry of Health and Social Development of Russia dated June 1, 2009 No. 290n.

Issue winter workwear with the onset of cold weather. With the onset of the warm season, it needs to be collected and stored until the next season. At the same time, the standard period for wearing seasonal clothing includes its storage time. You can verify this in paragraph 21 of the Rules, approved by order of the Ministry of Health and Social Development of Russia dated June 1, 2009 No. 290n.

For example, this is the procedure provided in Moscow and the Moscow region in electrical production for drivers of electric trolleys during outdoor work in winter. They need to be given an additional jacket with insulation padding. The lifespan of such a jacket is set at 2.5 years. This period includes the time during which the workwear is in storage. Thus, if a jacket was issued to an employee on November 16, 2015, then it needs to be replaced on May 16, 2018. Such instructions are available in standard industry standards approved by Resolution of the Ministry of Labor of Russia dated December 16, 1997 No. 63, and standard standards approved by Resolution of the Ministry of Labor of Russia dated December 31, 1997 No. 70.

Responsibility for violating the rules for issuing workwear

Attention: administrative liability is provided for failure to provide employees with personal protective equipment.

Entrepreneurs, organizations and their managers can be seriously fined for such a violation. But only if the personal protective equipment is classified as risk class 2 in accordance with the technical regulations approved by the decision of the Customs Union Commission dated December 9, 2011 No. 878. For example, these could be shoes against punctures and cuts, safety helmets, shields or goggles welder, etc.

The fines in this case will be:

• from 130,000 to 150,000 rub. - for organizations;

• from 20,000 to 30,000 rub. - for officials or entrepreneurs.

If the violation is committed again, the fine will be greater:

• from 100,000 to 200,000 rub. - for organizations;

• from 30,000 to 40,000 rubles. - for officials or entrepreneurs.

In addition, for repeated violations, instead of a fine, more stringent administrative penalties may be applied in the form of:

• suspension of activities for up to 90 days - for organizations and entrepreneurs;

• disqualification for a period of 1 to 3 years - for officials.

This procedure is established by parts 4, 5 and the note to Article 5.27.1 of the Code of the Russian Federation on Administrative Offenses.

The labor inspectorate or the court can punish the manager at her request. Inspectors may discover a violation during an inspection or learn about it from an employee complaint.

What to do with work clothes that have been returned

Since ownership of the workwear remains with the employer, the employee is obliged to return it:

• upon dismissal;

• when transferred to another job for which the use of the special clothing issued to him is not provided.

This is stated in paragraph 64 of the Methodological Instructions, approved by order of the Ministry of Finance of Russia dated December 26, 2002 No. 135n.

If an employee does not return the workwear, its cost can be deducted from his salary. The same can be done if an employee, through his own fault, damages or loses his workwear.

How to keep records of workwear

The issue and return of protective clothing should be reflected in your personal personal protective equipment issuance card (clause 13 of the Rules approved by order of the Ministry of Health and Social Development of Russia dated June 1, 2009 No. 290n).

Depending on the standard period for wearing workwear, you can:

• take it into account as part of materials or as part of fixed assets (letter of the Ministry of Finance of Russia dated May 12, 2003 No. 16-00-14/159);

• write off the cost of workwear included in the materials at a time or evenly over the period of use.

Possible options for accounting for workwear are presented in table. Fix the chosen option for accounting for workwear in the organization’s accounting policy for accounting purposes.

Advice: If possible, install uniform order accounting and tax accounting workwear. In this case, you will not have temporary differences and deferred tax assets.

In the accounting policy for accounting purposes, write down: “Workwear with a useful life of more than 12 months and a cost of more than 40,000 rubles. accounted for as part of fixed assets. Its cost is repaid by calculating depreciation using the straight-line method. The rest of the workwear is taken into account in the composition of materials. At the same time, workwear whose useful life does not exceed 12 months is written off at a time at the time of its transfer to employees.”

As a result, temporary differences can arise only for workwear with a useful life of more than 12 months and a cost of no more than 40,000 rubles. After all, in tax accounting, an organization has the right to independently determine the procedure for writing off workwear. For example, at a time or evenly over several reporting periods as clothing is issued to employees (subclause 3, clause 1, article 254 of the Tax Code of the Russian Federation).

If you write off workwear in tax accounting as a lump sum, then reflect such expenses in your accounting evenly over the period of use of the workwear.

Reflect the deferred tax liability calculated from the temporary difference by posting:

Debit 68 subaccount “Calculations for income tax” Credit 77

- a deferred tax liability is reflected from the difference in the cost of workwear with a useful life of more than 12 months and a cost of no more than 40,000 rubles.

Every month, as the cost of workwear is written off in accounting, make the following entries:

Debit 77 Credit 68 subaccount “Calculations for income tax”

- the deferred tax liability was repaid from the difference in the cost of workwear with a useful life of more than 12 months and a cost of no more than 40,000 rubles.

Accounting for workwear as part of materials

Reflect the transfer of workwear for use to employees by posting:

Debit 10-11 Credit 10-10

- uniforms were issued to employees for use.

Having given your employees the special clothing included in the materials, you can issue:

• demand invoice in form No. M-11;

• limit-fence card in form No. M-8;

• invoice for the release of materials to the side according to form No. M-15;

• record sheet for the issuance of special clothing according to form No. MB-7.

All these forms are in the instructions, which were approved by Decree of the State Statistics Committee of Russia dated October 30, 1997 No. 71a. The very procedure for their application is established in paragraphs 19 and 20 of the Methodological Recommendations, approved by Order of the Ministry of Finance of Russia dated December 26, 2002 No. 135n.

Reflect the write-off of the cost of workwear by posting:

Debit 20 (23, 25, 26, 29, 44...) Credit 10-11

- the cost of special clothing has been written off.

If you write off the cost of workwear at a time, then do this posting once. If evenly, then do this posting monthly for deadline its use. For the first time, such an entry must be made in the month when the overalls were actually issued to the employee. Such rules are established in paragraphs 21 and 26 of the Methodological Recommendations, approved by order of the Ministry of Finance of Russia dated December 26, 2002 No. 135n, and paragraph 13 of the Rules approved by order of the Ministry of Health and Social Development of Russia dated June 1, 2009 No. 290n.

When writing off the cost of workwear at a time, organize control over its further use. For example, you can keep a record of working clothes in use. If a shortage is identified, it is necessary to recover damages from the culprit. For accounting of such an operation, see How to reflect inventory shortages in accounting and taxation .

Debit 10-10 Credit 10-11

- workwear was returned to the warehouse (at residual value).

Make this entry only if you write off the cost of workwear evenly. If the cost of workwear was written off at a time, the return of workwear to the warehouse is not reflected in accounting.

When writing off workwear after the wear period has expired, draw up a report. Unified form not installed. So develop it yourself. The main thing is that the act contains all necessary details , in addition, the manager must approve it by order to the accounting policy. This follows from Article 9 of the Law of December 6, 2011 No. 402-FZ and paragraph 4 of PBU 1/2008.

An example of reflecting in accounting transactions for the acquisition, issue and write-off of workwear

In December 2014, Master Manufacturing Company LLC, in accordance with industry standards, purchased for an employee of the main production:
- a jacket with insulating lining (wearing period - 24 months) worth 2832 rubles. (including VAT - 432 rubles);
- canvas suit (wearing period - 12 months) worth 1180 rubles. (including VAT - 180 rubles).

In the same month, the organization issued special clothing to the employee.

The accounting policy of “Master” states that workwear costing no more than 40,000 rubles. taken into account in the composition of materials. At the same time, special clothing, the cost of which is no more than 40,000 rubles. and the period of use of which is no more than 12 months is written off as expenses at a time.

The accountant made the following entries in the accounting:

Debit 10-10 Credit 60
- 3400 rub. (2832 rubles - 432 rubles + 1180 rubles - 180 rubles) - special clothing was purchased;

Debit 19 Credit 60
- 612 rub. (432 rubles + 180 rubles) - VAT is taken into account on the cost of workwear;

Debit 68 subaccount “VAT calculations” Credit 19
- 612 rub. - VAT is accepted for deduction on the cost of workwear;

Debit 10-11 Credit 10-10
- 3400 rub. - special clothing was issued to the employee;

Debit 20 Credit 10-11
- 1000 rub. - the cost of the canvas suit has been written off.

The Master's accountant writes off the cost of the jacket evenly over 24 months from the date of issue to the employee. Every month since December 2014, he posts:

Debit 20 Credit 10-11
- 100 rub. (RUB 2,400: 24 months) - the cost of the jacket is included in expenses.

Since the standard period for wearing a canvas suit expired in November 2015, the employee was issued a new set. At the same time, the worn canvas suit was written off on the basis of the act. The insulated jacket will be retired in November 2015.

Accounting for workwear as part of OS

Work clothes accounted for as part of fixed assets should be reflected in account 01 - in one of two sub-accounts: “Fixed assets in warehouse” or “Fixed assets in operation”. When issuing workwear to employees, draw up a report in form No. OS-1 and make the following entries:

Debit 01 subaccount “Fixed assets in operation” Credit 01 subaccount “Fixed assets in warehouse”

- special clothing was handed over to employees for use.

Reflect the write-off of the cost of workwear through depreciation by posting:

Debit 20 (23, 25, 26, 29, 44...) Credit 02

- depreciation was accrued for workwear.

Reflect the return of workwear to the warehouse upon dismissal or transfer of an employee to another job by posting:

Debit 01 subaccount “Fixed assets in warehouse” Credit 01 subaccount “Fixed assets in operation”

- the workwear was returned to the warehouse.

When you write off work clothing included in fixed assets, you can draw up an act in form No. OS-4. It is in the instructions approved by Resolution of the State Statistics Committee of Russia dated January 21, 2003 No. 7.

Reflect the write-off of workwear accounted for as fixed assets by posting:

Debit 02 Credit 01 subaccount “Fixed assets in operation”

- special clothing has been written off.

After the wear period has expired, old workwear can be written off. In this case, the postings depend on how you account for workwear - as part of materials or fixed assets.

The employee is given a new kit. However, if the old workwear is suitable for further use, then after cleaning, washing, repairing, etc., it can be reissued to employees. This procedure follows from paragraph 22 of the Rules, approved by order of the Ministry of Health and Social Development of Russia dated June 1, 2009 No. 290n. The wearing period of such protective clothing is not regulated. It can be determined by the labor protection service.

Situation: how to reflect in accounting the cost of workwear, which was not fully written off as an expense due to the dismissal of an employee. The employee returned the workwear to the warehouse?

If it is completely worn out, write it off at once. If not, suspend the write-off until the work clothes are issued to the new employee.

Such a case is not provided for in the Methodological Instructions, which were approved by Order of the Ministry of Finance of Russia dated December 26, 2002 No. 135n. Therefore, you need to focus on the rules and procedures provided for by other regulatory documents.

For workwear suitable for use, you can apply the procedure that applies to fixed assets mothballed for a period of more than three months. That is, suspend the write-off of expenses until the used workwear is given to a new employee. For fixed assets, this is provided for in paragraph 23 of PBU 6/01.

For worn-out workwear, you can use other standards. So, if the inventory commission determines that the returned workwear is worn out and unsuitable for further use, then the residual value can be written off at a time to account 94. And if the perpetrators are not identified, it can be written off as other expenses to account 91-2. This procedure follows from the provisions of paragraphs 34 and 40 of the Methodological Instructions, approved by order of the Ministry of Finance of Russia dated December 26, 2002 No. 135n, and paragraph 11 of PBU 10/99.

Situation: how to reflect in accounting the sale to an employee of previously issued workwear?

Income and expenses associated with the write-off of workwear from the balance sheet should be reflected in accounting in the reporting period to which they relate.

This is stated in paragraph 33 of the Methodological Instructions, approved by order of the Ministry of Finance of Russia dated December 26, 2002 No. 135n.

Reflect the proceeds from the sale of workwear to an employee in accounting in the amount specified in the sales contract. This procedure is prescribed in paragraph 32 of the Methodological Instructions, approved by Order of the Ministry of Finance of Russia dated December 26, 2002 No. 135n.

Reflect the sale to the employee as a credit to subaccount 91-1 in correspondence with account 73. At the same time, write off the residual value of the workwear as a debit to subaccount 91-2 (Instructions for the chart of accounts).

If you include workwear as part of the materials, then make the following entries:

Debit 73 Credit 91-1

- revenue from the sale of workwear is reflected;

Debit 91-2 Credit 10-11

- the residual value of workwear is written off;

Debit 50 Credit 73

- money was deposited into the cash register by an employee.

If the purchased cost of workwear is withheld from the employee’s salary, then make the following entry:

Debit 70 Credit 73

- the cost of special clothing is deducted from the employee’s salary.

If workwear was taken into account as part of fixed assets, then reflect the sale of workwear as follows:

Debit 73 Credit 91-1

- sales of special clothing to the employee are reflected;

Debit 91-2 Credit 68 subaccount “VAT calculations”

- VAT was charged on the sale of workwear;

Debit 01 subaccount “Retirement of fixed assets” Credit 01 subaccount “Fixed assets in operation”

- the initial cost of workwear, accounted for as a fixed asset, is written off;

Debit 02 Credit 01 subaccount “Disposal of fixed assets”

- the amount of accrued depreciation is written off;

Debit 91-2 Credit 01 subaccount “Disposal of fixed assets”

- reflects the residual value of workwear;

Debit 50 (70) Credit 73

- the cost of special clothing was paid by the employee.

This follows from the Instructions for the chart of accounts.

Situation: how to reflect in accounting the write-off of workwear if it is worn out before the deadline established for it?

Write off the cost of such clothing in accounting as other expenses.

This procedure is provided for in paragraph 30 of the Methodological Instructions, approved by Order of the Ministry of Finance of Russia dated December 26, 2002 No. 135n.

At the same time, the inventory commission must determine the unsuitability of special clothing and make a decision on its write-off (clause 34 of the Methodological Instructions, approved by Order of the Ministry of Finance of Russia dated December 26, 2002 No. 135n).

The costs associated with writing off workwear from the balance sheet should also be reflected as part of other expenses. Do this in the reporting period to which they relate. This is stated in paragraph 33 of the Methodological Instructions, approved by order of the Ministry of Finance of Russia dated December 26, 2002 No. 135n, and paragraph 11 of PBU 10/99.

When writing off workwear, make the following entries:

Debit 94 Credit 10-11

- workwear is written off from the register at residual value;

Debit 91-2 Credit 94

- written-off special clothing is reflected in other expenses.

This procedure is established by paragraph 40 of the Methodological Instructions, approved by Order of the Ministry of Finance of Russia dated December 26, 2002 No. 135n.