This article will help you better understand when and what documents to apply when accounting for workwear, what are the features of accounting. In 2017, the accounting of workwear is regulated by the Model Standards approved by Order of the Ministry of Labor No. 997n.

Among the requirements of labor protection is the provision of workers with means personal protection(PPE). These are technical means used to prevent or reduce the impact on workers of harmful and (or) hazardous production factors, as well as to protect against pollution, including special clothing and special footwear. Moreover, only PPE that has passed mandatory certification or declaration of conformity is subject to use (Article 209, Article 212, Article 221 of the Labor Code of the Russian Federation; Article 24, Article 25 of the Federal Law of December 27, 2002 No. 184-FZ "On Technical Regulation") .

Each employee has the right to be provided with personal protective equipment in accordance with the requirements of labor protection at the expense of the employer (Article 219 of the Labor Code of the Russian Federation).

Please note: if the employee is not provided with personal protective equipment in accordance with the established norms, the employer does not have the right to require the employee to perform work duties and is obliged to pay for the downtime that has arisen for this reason (Article 220 of the Labor Code of the Russian Federation).

Intersectoral rules for providing workers with special clothing, special footwear and other personal protective equipment were approved by order of the Ministry of Health and Social Development of Russia dated June 1, 2009 No. 290n. In accordance with paragraph 9 of the Intersectoral Rules, when concluding employment contract the employer must familiarize employees with the standard norms for issuing PPE corresponding to their profession and position. Moreover, from May 28, 2015 for employees of cross-cutting professions and positions of all types economic activity should be guided by the Model Standards approved by order of the Ministry of Labor of Russia dated December 09, 2014 No. 997n.

• No. MB-2 "Card for accounting for low-value and wearing items";
• No. MB-4 "The act of disposal of low-value and wearing items";
• No. MB-7 "Statement of accounting for the issuance of overalls, special footwear and safety devices";
• No. MB-8 "Act on the write-off of low-value and wearing items."

Features of accounting and tax accounting of workwear

Order accounting workwear is established by the Methodological Guidelines approved by order of the Ministry of Finance of Russia dated December 26, 2002 No. 135n. Regarding this normative document the cost of workwear is written off upon transfer to operation on a straight-line basis based on the useful lives provided for in standard industry standards. However, overalls, the service life does not exceed 12 months, it is allowed to write off at a time (clause 21, clause 26 Guidelines). A similar procedure can be applied in tax accounting (clause 3, clause 1, article 254 of the Tax Code of the Russian Federation). True, the tax authorities recognize the cost of overalls as economically justified only if it is due to the employee based on the results of a special assessment or certification of working conditions (letter of the Ministry of Finance of Russia of December 11, 2012 No. 03-03-06/1/645).

Overalls are intended for use by an employee in the performance of a labor function. Outside of working hours, it is not subject to wear and must be stored in the sanitary facilities of the employer.

How to keep track of workwear in practice - an example illustrates.

Accounting for workwear: wiring, example

In January 2015, the employer purchased and issued to an employee providing production services:

• a jacket for protection against general industrial pollution and mechanical impacts on an insulating lining with a wearing period of 1.5 years (18 months) worth 9,000 rubles;
• fur mittens with a wearing period of 2 years (24 months) worth 360 rubles;
• rubber gloves at the rate of issuance for a year "until wear and tear" worth 40 rubles.

The accountant will write off the cost of the jacket and mittens gradually during the service life - monthly in the amount of 500 rubles. (9000 rubles: 18 months) and 15 rubles. (360 rubles: 24 months), respectively. The cost of gloves is written off at a time.

In April, it turned out that the worker had lost his mittens. And he handed over the jacket for seasonal storage. In this situation, the accountant will make entries (we omit VAT calculations):

DEBIT 10 sub-account "Special clothing in stock" CREDIT 60

• 9400 rub. (9000 + 360 + 40) - overalls purchased;

DEBIT 10 sub-account "Special clothing in operation" CREDIT 10 sub-account "Special clothing in stock"

• 9400 rub. - overalls were issued to the employee;

• 40 rub. - written off the cost of gloves;

DEBIT 25 CREDIT 10 sub-account "Special clothing in operation"

• 2060 rub. ((500 + 15) rubles / month x 4 months) - the cost of a jacket and mittens was partially written off (for January-April);

DEBIT 10 sub-account "Special clothing in stock" CREDIT 10 sub-account "Special clothing in use"

• 7000 rub. (9000 rubles - 500 rubles / month x 4 months) - a jacket was deposited (in April);

DEBIT 94 CREDIT 10 sub-account "Special clothing in operation"

• 300 rub. (360 rubles - 15 rubles / month x 4 months) - a shortage of mittens was revealed (in April);

DEBIT 73 CREDIT 94

• 300 rub. - the shortage is written off to the employee (the basis is clause 2 of article 243 of the Labor Code of the Russian Federation).

Contrary to the opinion of the Ministry of Finance of Russia, presented in a letter dated 12.05.2003 N 16-00-14 / 159, overalls cannot be taken into account as part of fixed assets.

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Special clothing is personal protective equipment for employees of an organization (clause 2 of the Guidelines, approved by Order of the Ministry of Finance dated December 26, 2002 No. 135n). This includes the actual special clothing, as well as special footwear and safety devices. Examples of workwear are overalls, trousers, suits, coats, coats, various shoes, helmets, gas masks, respirators, goggles, gloves, etc. By general rule the cost of overalls is repaid in a linear way during the periods of its useful use (clause 26 of the Methodological Instructions, approved by Order of the Ministry of Finance dated December 26, 2002 No. 135n). In fact, there is depreciation of overalls. And if the period of overalls does not exceed 12 months, it can be written off at a time at the time of vacation (clause 21 of the Methodological Instructions, approved by Order of the Ministry of Finance of December 26, 2002 No. 135n). We will tell you about how the useful life of special clothing is determined in our consultation.

How is the useful life of workwear determined?

The useful life of special clothing is indicated in the standard industry norms for the free issue of special clothing, special footwear and other personal protective equipment (clause 26 of the Methodological Instructions, approved by Order of the Ministry of Finance dated December 26, 2002 No. 135n).

There are norms that are approved as uniform for all sectors of the economy, as well as norms developed specifically for certain industries. For example, norms have been approved for workers in agriculture and water management (Order of the Ministry of Health and Social Development of August 12, 2008 No. 416n), the fishing industry (Decree of the Ministry of Labor of December 29, 1997 No. 68), chemical production (Order of the Ministry of Health and Social Development of August 11, 2011 No. 906n), construction ( Orders of the Ministry of Health and Social Development of July 16, 2007 No. 477, of December 7, 2010 No. 1077n), consumer service organizations (Resolution of the Ministry of Labor of December 29, 1997 No. 68), etc.

Here are examples of the useful life of workwear for trade workers (Resolution of the Ministry of Labor of December 29, 1997 No. 68):

Profession or position	Name of personal protective equipment	Useful life of a unit/set (in months)
In trade and warehouse organizations
Seller of food products; barman	When performing work on the sale of meat and fish products: - rubberized apron	12 months
Merchandiser	When performing work on the sorting of hardware, silicate goods and building materials: - combined gloves	3 months
At catering establishments
kitchen worker	Combined mittens	6 months
dishwasher	Rubberized apron with bib	12 months
In the markets
Industrial and office space	When performing work on washing tables: - rubberized apron; - rubberized sleeves	12 months
	- rubber galoshes	24 months

In tax accounting, overalls are taken into account in material costs at the time of its release (clause 3, clause 1, article 254 of the Tax Code of the Russian Federation). However, the organization may account for workwear in expenses evenly within its useful life. The organization can set these terms in tax accounting on its own or proceed from the terms provided for in the standard industry norms for the free issuance of overalls.

According to the provisions of Art. 221 TC, employer for own funds is obliged to provide its employees with personal protective equipment. One of these items is clothing. For example, these are dressing gowns, overalls, trousers, suits, sheepskin coats, padded jackets, mittens, etc. In order to correctly write off objects, you need to know the service life of workwear - the norms are regulated at the legislative level. Consider the nuances of accounting for special clothing in more detail.

What is the service life of workwear: norms

Accounting for workwear in organizations is regulated by Order No. 135n of the Ministry of Finance of Russia dated December 26, 2002 (hereinafter referred to as the Order). The general list of such items is defined in clause 5 of the Order, including both special footwear or overalls, and individual devices. The specific needs of each enterprise are determined individually, based on the specifics of the activity. It is allowed to write off objects immediately upon vacation (transfer) to personnel in the event that the wear period does not exceed 1 year (clause 21 of the Order). If the clothes are used for more than 12 months, the write-off of fixed assets (fixed assets) is carried out during the FTI (useful life) using the straight-line method (clause 26 of the Order).

The minimum terms and procedure for the operation of overalls are given in the Model Standards for the relevant sectors of the economy, as well as in the Rules under Decree No. 51 of 12/18/98 (clause 26 of the Order). In some cases, enterprises have the right to approve their own increased standards, corresponding to the results of the conducted SAUT, as well as change one means of protection to others in agreement with the state inspector for labor protection of employees (paragraphs 5, 6 of the Rules).

How to set the service life of workwear

To approve the norms, the employer must accept an order or other administrative document, or enter the appropriate values ​​into the local acts of the enterprise. When establishing own indicators that differ from the normative ones, it is not allowed to reduce the number of prescribed write-off units. The following are examples of STIs by industry of activity of legal entities (with indication of legislative grounds).

The term of wearing overalls - the norms in individual industries:

• For trade- the norms of extradition are approved in the resolution of the Ministry of Labor of December 29, 1997 No. 68 (Appendix No. 7). For example, in trade and warehouse enterprises, a picker is entitled to 4 pairs of mittens when employed in a warehouse, and in a public catering kitchen worker - 2 pairs.
• For chemical production- the values ​​​​are approved in the order of the Ministry of Health and Social Development No. 906n dated 11.08.11. In particular, the electrician of the brigade is entitled to one suit / helmet for 2 years of work, as well as a pair of boots and boots, 6 pairs of gloves, dielectric galoshes until completely worn out and other types of workwear according to standard rules.
• For construction- the norms are regulated by Orders of the Ministry of Health and Social Development No. 477 of July 16, 2007 and 1077n of December 7, 2010.

Note! The write-off of workwear in tax accounting is carried out for the material costs of the enterprise on the day of transfer to the employee (subparagraph 3 of paragraph 1 of article 254 of the Tax Code) or in equal amounts within the total period of the STI. The selected method must be fixed in the accounting policy for NU purposes.

Overalls are used in various organizations to help or streamline the performance of professional activities by employees. Employees are provided with it through managers, that is, the directors of the enterprise or specially appointed persons are responsible for this provision. The norms for issuing clothing are regulated by law.

Basic norms for issuing workwear

To begin with, let's clarify that work clothes should be understood not only directly as clothing, but also other means of protection - shoes, means for protecting hands or face, hearing or vision, etc. That is, a protective mask will also be considered workwear. What are the features of issuing specialized clothing?

1. Typically, workwear items are issued to employees on annual term use. After a year it is necessary to replace them with new ones.
2. Things made of very strong and durable materials (for example, goggles) are issued in one copy until worn out.
3. Things that are subject to significant external negative impact, but made of durable materials, are issued in a single copy for an annual period of use.
4. Things consisting of low-strength materials, but used quite often (for example, rubber gloves), are issued in a set of 2-12 pairs per year.

The issuance standards are determined by the Ministry of Labor of the Russian Federation, and regulate, if necessary, an employee to provide an additional set of workwear, unless otherwise prescribed by local legislative acts. Some employers sometimes use a trick: in situations where property damage occurs even due to circumstances beyond the employee's control, they oblige him to purchase new protection attributes.

Standard norms for the issuance of overalls

Standard norms for the issuance of workwear were approved in 2014 by order of the Ministry social protection and labor of the Russian Federation. They are directly related to the name of the profession and the set of workwear to be issued, as well as the service life and the number of elements in the workwear set.

In total, the list of norms contains comments on 195 types of professions. Let's take a look at some of the most well-known specialties:

1. dishwasher . A suit for protection against pollution is issued (1 piece per year), an apron with a bib (2 pieces per year), rubber gloves (12 pairs per year), polymer sleeves (until worn out).
2. groom . Grooms receive a protective suit (1 piece per year), protective trousers and a gown (1 set per year), rubber boots (1 pair per year), a polymer apron with a bib (1 piece per year), polymer gloves (4 pairs per year). year). A similar kit is provided to other workers with animals, including veterinarians.
3. lifter . Lifters are given a protective suit (1 piece per year) and polymer gloves (6 pairs per year).
4. farmer . For work in agriculture, a specialist is provided with a protective suit (1 piece per year), as well as polymer gloves (12 pairs per year).
5. librarian . Equipped with a protective suit (1 pc. per year), as well as a protective gown (1 pc. per year).

Standard norms for other professions can be found in the tables:

In addition to the installed kit, employees are also provided with additional protective accessories if necessary. It can be a helmet or a helmet, special underwear or a warm balaclava, etc. As a rule, such items have a “before wear and tear” life and are issued only for use on the territory of the enterprise.

Order on the approval of intersectoral norms for the issuance of workwear

The Ministry of Labor and the Ministry of Health and Social Development regulate intersectoral norms for the issuance of protective clothing. These norms provide a special procedure for issuing protective footwear and clothing, which is valid in all sectors of the economy. This list of norms was approved in 2009, replacing the 1998 decree of the Ministry of Labor. The order can be found below:

Norms for issuing summer overalls

Summer overalls are seasonal and are not available at all enterprises. This is due to the fact that some professions require such types of clothing that are used in both cold and warm periods of the year. Summer clothing includes:

• cotton suit;
• uninsulated boots or shoes;
• mixed suit;
• uninsulated mittens or gloves.

Almost all elements of workwear are issued in a single copy, with the exception of gloves, which can be issued in sets of 2-12 pairs.

Summer overalls can be issued to the employee both for the period of the entire season, and only if necessary for the period of work. At the end of the summer season, the clothes are deposited with the company.

Standards for the issuance of overalls for climatic zones

The climatic zone has a direct impact on the service life of overalls. There are 5 climatic zones in Russia - 1, 2, 3, 4 and special. There are also several types of overalls that are issued in these climatic zones. These include a warm jacket, trousers, felt boots, boots. Consider for what period they are given in various zones:

In the first climatic region, the average temperature in winter is -1 degrees, in the second - -10 degrees, in the third - -18 degrees, in the fourth - -41 degrees and in a special one -25 degrees.

Workwear write-off norms

Most often, workwear is written off at the same time when the service life of the issued sets expires (that is, after an incident of 12 months). In this case, the write-off procedure has its own nuances:

1. The cost of clothing, in order to reduce the complexity of accounting work, is debited at a time to the debit of suitable accounts for accounting for manufacturing costs at the time of transfer of these overalls directly to employees of the organization.
2. Overalls can be written off in a linear way at the time of its transfer to use.
3. When reflecting the write-off of the cost of workwear in tax accounting, it is necessary to be aware that tax authority considers the cost of overalls economically justified only when the need for its purchase is assumed by the results of checking working conditions or special. estimates.
4. Accountants are advised to consistently write off the cost of workwear, evenly distributing it over the period of intended operation. For example, if one of the elements is an insulated vest worth 4800 rubles, and the period of its operation is 2 years, then 200 rubles will be debited monthly. Moreover, if the attribute is relatively cheap (for example, rubber gloves for 50 rubles), then the amount will be debited at a time.
5. Any element of overalls cannot be accounted for as part of fixed assets.

When fixing the write-off, the season of use should also be taken into account. For example, if a warm jacket is winter overalls, then in summer it cannot be written off. In this case, the employee will need to hand over the attribute for seasonal storage within the enterprise.

From January 1, 2015, new rules for writing off low-value overalls and other personal protective equipment in tax accounting are in effect. Let's talk about them in more detail.

Recall the general rules for recognizing the value of workwear in tax accounting. So, overalls with a standard wear period of more than 12 months and an initial cost of more than 40,000 rubles. included in depreciable assets. In tax accounting, its value is written off through depreciation (clause 1, article 256 of the Tax Code of the Russian Federation).
Expenses for the purchase of overalls, which are not recognized as depreciable property, can be taken into account as part of material costs (clause 3, clause 1, article 254 of the Tax Code of the Russian Federation).
If an organization uses the accrual method, tax base reduce as such overalls are issued to employees (clause 2, article 272 of the Tax Code of the Russian Federation).
If the cash method is used, the cost of overalls is written off after it is issued to employees and subject to payment to the supplier (clause 1, clause 3, article 273 of the Tax Code of the Russian Federation).

Note. The cash method can be applied only by those companies whose sales revenue did not exceed an average of 1 million rubles in the previous four quarters. for each quarter (clause 1 of article 273 of the Tax Code of the Russian Federation).

The old rules for writing off the cost of workwear, which is not depreciable property

It was necessary to write off the cost of workwear, which is not recognized as depreciable property, at a time.

Example 1. Reflection of expenses for workwear in tax accounting in 2014
In January 2014, the river shipping company purchased for the sailor V.A. Tikhomirov two signal vests total cost 7080 rub. (including VAT - 1080 rubles). The cost of one vest without VAT was 3,000 rubles. per piece [(7080 rub. - 1080 rub.): 2 pcs.]. Reporting periods for income tax are I quarter, half a year, 9 months.
The company uses the accrual method.
The term of use of each vest is six months. The need to issue overalls was determined based on the results special evaluation working conditions.
The organization issued the first vest to V.A. Tikhomirov in January, and the second - in July 2014.
How to reflect the write-off of the cost of vests in tax accounting in 2014?
Decision. Since the period of use of overalls is not more than 12 months, and the price per unit is not more than 40,000 rubles, the accountant took into account as part of the material costs at a time:
- the cost of the first vest (3000 rubles) - when calculating income tax for the 1st quarter;
- the cost of the second vest (3000 rubles) - when calculating income tax for 9 months.

Note. The norms for issuing signal vests to sailors of the river fleet are established in the Appendix to the Order of the Ministry of Health and Social Development of Russia dated April 20, 2006 N 297.

What has changed in the tax accounting of workwear in 2015

Paragraph 7 of Art. one federal law dated 04.20.2014 N 81-FZ, amendments were made to paragraph 1 of Art. 254 of the Tax Code.
Now the cost of overalls and other personal protective equipment, which are not recognized as depreciable property, can also be written off within several reporting periods - from the moment of commissioning.
The Company has the right to independently determine the procedure for such write-off, taking into account the period of use of the property and other economic indicators. That is, the employer has the right to choose the procedure for writing off low-value PPE in tax accounting:
- at the same time;
- gradually.
It needs to be fixed in the accounting policy.

Example 2. Reflection of expenses for workwear in tax accounting in 2015
Let's use the conditions of example 1. But suppose that the river shipping company issues overalls in 2015.
The accounting policy of the company establishes that the cost of special clothing, which is not recognized as depreciable property, is written off in tax accounting evenly over the period of wear.
The first vest was issued to the sailor in January 2015, and the second one will be issued in July 2015. Each signal vest will be worn for half a year.
Decision. The cost of the first vest (3,000 rubles) will be taken into account when calculating income tax as follows:
- in the 1st quarter of 2015, a part of the cost of the vest in the amount of 1,500 rubles will be written off;
- in the II quarter of 2015, another 1,500 rubles will be written off. (total for half a year - 3000 rubles).
The cost of the second vest (3000 rubles) will be included in the material tax expenses in the following way:
- in the III quarter of 2015, 1,500 rubles will be written off;
- in the IV quarter of 2015, another 1,500 rubles will be written off.

Accounting for workwear in 2015

Similar rules for reflecting the cost of workwear also apply in accounting.
Yes, depending on the conditions accounting policy the cost of low-value workwear is allowed to write off:
- either at the same time;
- either evenly over the period of use (clauses 11, 21 and 26 of the Guidelines approved by Order of the Ministry of Finance of Russia dated December 26, 2002 N 135n).
The choice of a gradual write-off of the cost of low-value personal protective equipment in tax accounting is suitable for those companies that apply the same rules in accounting. This will bring together tax and accounting.

Note. Read on the website of the electronic magazine "Salary" (e.zarp.ru)
"Overalls based on the results of a special assessment: accounting on account 10" (2014, No. 9).