Currently in the territory Russian Federation there is a certain amount of malicious production.
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Working at enterprises hazardous to health implies the provision of certain benefits and incentives for employees.
One of these compensations is the allocation dairy product on a regular basis. In addition to the allocation of certain products, such enterprises are supposed to provide special benefits and longer holidays.
Necessary information
Is it possible to replace the dispensing of milk monetary compensation and is it charged district coefficient? These questions are often of interest to employees of unhealthy enterprises.
The nature of the reimbursement of funds depends on the relevant order of the employer and the stipulated conditions for compensation for hazardous work.
This does not take into account the wishes of the employee, but the provision of certain privileges by the employer personally in accordance with the Labor Code of the Russian Federation is taken into account.
The only thing in without fail depends on the employer - this is a regular medical examination for employees of a malicious institution, the results of which are reflected in the sick leave.
In addition to this, if, based on the results of work in a hazardous industry, a citizen is assigned the status of "Veteran of Labour", additional funds are allocated from the budget for the provision of subsidies.
Reasons for acquiring assistance
At what price is allowable compensation for milk for harmful conditions? Another question that interests employees of a company hazardous to health.
There is no exact figure for compensation, everything is calculated individually for each individual enterprise.
In order to receive assistance, the following conditions must be met without fail:
- Permanent work on the territory of a malicious institution, which is officially recognized as such.
- Employment in an official manner in accordance with this legislation of Russia, namely the Labor Code of the Russian Federation.
- The absence of other allocated measures to provide assistance when working at a hazardous enterprise.
- Compliance with the current legislation by the employer, namely the laws related to work in hazardous industries.
- Regular medical examinations and the ability to work in hazardous industries for health reasons.
To count on assistance in finding employment in a hazardous enterprise, all of the above conditions must be met.
The legislative framework
The settlement of a disputable situation related to compensation for damage to work in hazardous production is based on the following regulatory legal acts of the Russian Federation:
| Federal Law No. 443 dated December 28, 2013 | "About the basics social service population" |
| Federal Law No. 143 dated November 15, 1997 | "On acts of civil status" |
| Federal Law No. 210 dated July 27, 2010 | "On the organization of the provision of state and municipal services" |
| Federal Law No. 426 dated December 28, 2013 | "On a special assessment of working conditions" |
| Labor Code of the Russian Federation Article No. 147 | "Payment of workers, busy with work in harmful or dangerous enterprises" |
| Labor Code of the Russian Federation Article No. 222 | “Issuance of milk and therapeutic and preventive nutrition” |
| Labor Code of the Russian Federation Article No. 117 | "Annual additional paid leave for harmful working conditions" |
Based on this current Russian legislation, additional benefits and privileges are provided for employees employed in hazardous enterprises.
Benefit Rules
To provide benefits to employees of a malicious institution, there are certain rules for its registration. Let's consider in more detail how the privilege is issued:
- When employed at a hazardous enterprise, a special contract is concluded.
- The contract contains information regarding the procedure for providing incentives, namely the form of its provision.
- Further, annually or monthly, depending on the procedure for granting benefits prescribed in the contract, the employee must receive certain privileges from the employer.
- If this does not happen, and the employer does not comply with the current legislation of the Russian Federation, an appropriate appeal should be made to the competent authorities.
- If the appeal to the social protection of the population, the MFC or the labor inspectorate did not give certain results, then an appropriate appeal to the court is made.
- The employer will be called to account and undertakes to pay all necessary assistance for work in a hazardous enterprise.
Such controversial issues rarely reach the court, as employers are more afraid labor inspectorate. The application form is available.
Photo: application for the replacement of milk distribution with monetary compensation
Therefore, they provide benefits and privileges for working in hazardous production on their own, in extreme circumstances they find other ways to resolve a disputed situation together with employees.
How to fill out a sample application
An application addressed to the employer for the provision of material assistance or other incentives for working in hazardous working conditions is drawn up as follows:
- personal information about the employee who submits the appeal;
- the name of the organization where the employee is employed;
- data of the head in whose name the corresponding application is submitted;
- the reason for applying for compensation for work in hazardous conditions;
- the procedure for providing compensation, for example, in the form of a cash payment;
- details for the transfer of funds - the employee's salary account;
- the grounds on which compensation is due;
- date of registration of the document, signature and transcript of the applicant.
After filling out, a sample document is handed over personally to the head or his secretary. If within a month the promotion is not provided, it is possible to contact the competent authorities.
An appropriate application is submitted there with the requirements for conducting proceedings regarding the illegal actions of the head.
Does the cost of milk affect the calculation of compensation for harmful
When employed in hazardous production, employees are entitled to the provision of dairy products, or monetary incentives.
The amount of compensation is directly affected by the cost of products that are supposed to be provided.
Most often, employers use the cheapest dairy products, which are purchased from the manufacturer at wholesale prices.
In order to find out the amount of compensation, you need to know the cost of products from the supplier. In this case, the calculated cost is multiplied by the number of days worked in a month.
The final amount is not subject to taxation. It is a separate accrual for harmful working conditions and is listed separately from wages.
How to fill out a form for a replacement in monetary currency
Employees harmful enterprise have the right to request from the employer to replace the allocation of dairy products with a monthly compensation payment.
For this purpose, a corresponding statement is submitted to the head. The following information is displayed here:
- Information about the employee who makes the appropriate appeal to the management of the harmful enterprise.
- Necessary information about the organization where the employee is employed who receives dairy products on a monthly basis.
- Information about the manager in whose name the petition for the replacement of the compensation method is written.
- Grounds for filing an appropriate application with the head of a hazardous enterprise.
- A request to replace the provision of dairy products with a cash payment of the appropriate amount.
- The expediency of applying this type of change in compensation for harmful working conditions.
- The date of the document, as well as the signature and transcript person concerned in changing the option of granting benefits.
After registration of the document, it is transferred directly to the head, or his secretary. After that, the request is granted or rejected if there are appropriate reasons.
Is it subject to insurance premiums?
Compensation for damage for harmful working conditions is not subject to taxation, since this is not another form of profit, but compensation for damage to health for harmful working conditions.
In order for the tax service not to regard this as additional profit, it is required to draw up additional agreement with the employer, which reflects information on the replacement of compensation for dairy products with the provision of material payments.
Upon delivery tax reporting- this document must be presented to the executive authority of the Federal Tax Service.
The long-awaited order of the Ministry of Health and Social Development of Russia on the norms for the free distribution of milk and other equivalent food products was recently registered by the Ministry of Justice of Russia. Until there was this normative document, in fact, the norm was non-working Labor Code about the possibility of replacing milk with monetary compensation.
Free distribution of milk or other equivalent food products is made to employees on the days of actual employment in jobs with harmful working conditions. List of harmful production factors, under the influence of which, for prophylactic purposes, the use of milk or other equivalent food products is recommended, is given in Appendix No. 3 to the order of the Ministry of Health and Social Development of Russia.
Norms for issuing milk and equivalent products
The rate of free delivery of milk is 0.5 liters per shift. And regardless of the duration of the shift. Employees who come into contact with inorganic compounds of non-ferrous metals, in addition to milk, are given 2 grams of pectin as part of food products enriched with it: drinks, jellies, jams, marmalades, juice products from fruits and (or) vegetables and canned food (the actual pectin content is indicated by the manufacturer) . According to the order, these products can be replaced with natural fruit and (or) vegetable juices with pulp in the amount of 300 milliliters. With constant contact with inorganic compounds of non-ferrous metals, fermented milk products or products for dietary (therapeutic and preventive) nutrition under harmful working conditions are issued instead of milk.
It is necessary to give out pectin-enriched foods, drinks, jellies, etc. before the start of the working day. But fermented milk products - during the working day. At the same time, companies are obliged to organize buffets, canteens or other premises that are specially equipped in accordance with sanitary and hygienic requirements. And only in these premises can employees be given milk or other equivalent food products.
Please note that it is not allowed to replace milk with sour cream, butter, or other products (except for equivalent products provided for by the norms for the free distribution of equivalent food products that can be given to employees instead of milk (see the table on page 21)). In addition, officials of the Ministry of Health and Social Development of Russia prohibit the distribution of milk or other equivalent food products for one or several shifts in advance, as well as for past shifts.
It is possible to replace milk with products for dietary (therapeutic and preventive) nutrition under harmful working conditions only with a positive conclusion on their use. Such a conclusion is issued by the bodies of Rospotrebnadzor. Responsibility for ensuring the free distribution of milk and equivalent food products to employees, as well as for compliance with these rules and conditions for their issuance rests with the employer.
Compensation for milk
The Company has the right to provide in the collective or labor agreements for the replacement of milk and other equivalent products with compensation. In this case, at the written request of the employee, instead of milk and equivalent foodstuffs, he can be given monetary compensation. The amount of compensation is accepted as equivalent to the cost of milk with a fat content of at least 2.5 percent or equivalent food products in retail at the location of the employer on the territory of the administrative unit of the constituent entity of the Russian Federation. If workers receive equivalent food products instead of milk, then the amount compensation payment established on the basis of the cost of equivalent foodstuffs.
The employer establishes the specific amount of the compensation payment and the procedure for its indexation independently and includes it in the collective (labor) agreement. Indexation of compensation is made in proportion to the increase in prices for milk and other equivalent food products in retail trade at the location of the employer. The company must pay compensation to employees at least once a month.
Example
In OOO "Vostok" 5 employees work in hazardous working conditions according to the list approved by Appendix No. 3 to the order of the Ministry of Health and Social Development of Russia. Employment contracts with employees stipulate that milk and equivalent foodstuffs can be replaced by money at the written request of employees. Three workers out of 5 wrote a corresponding statement. LLC "Vostok" pays compensation for milk once a month along with the salary.
Based on the data of the schedule for recording working hours, each employee is entitled to 11 liters of milk per month. The average market retail price of 1 liter of milk with a fat content of at least 2.5% in municipality, on the territory of which Vostok LLC is located, is 32 rubles. Thus, the amount of compensation per month for each of the 3 employees will be equal to:
32 rub. x 11 l = 352 rubles.
Expenses for milk and equivalent products within the limits established by the order of the Ministry of Health and Social Development of Russia are reflected in accounting as part of inventories. For income tax purposes, the cost of milk and equivalent products, as well as the amount of monetary compensation, are taken into account as part of labor costs. In addition, these amounts are not subject to UST and personal income tax, provided that they are established within the limits.
Please note: as soon as the results of the certification of workplaces confirm that the working conditions are not harmful, the employer must decide to stop the free distribution of milk or other equivalent food products.
Therapeutic and preventive nutrition
At works with especially harmful working conditions, therapeutic and preventive nutrition is provided free of charge. The list of industries, professions and positions, work in which gives the right to receive such food, was approved by order of the Ministry of Health and Social Development of Russia dated February 16, 2009 N 46n. Therapeutic and preventive nutrition is issued to employees on the days they actually perform work, provided that they are employed for at least half of the working day, as well as during a period of occupational illness with temporary disability without hospitalization. In addition, such meals are provided to employees recognized as disabled due to an occupational disease caused by the nature of the work performed; women for the period of maternity leave, as well as for the care of a child under the age of one and a half years, who had the right to receive food before the specified leave, and some other categories of workers.
The premises where the distribution of therapeutic and preventive nutrition and vitamin preparations is organized must comply with current sanitary standards. It is not allowed to replace therapeutic and preventive nutrition with compensation. Milk and other equivalent products are not issued to employees receiving therapeutic and preventive nutrition.
Norms for the free distribution of equivalent food products that can be given to employees instead of milk:
| N p / p | Food product name | Rate of issue per shift |
| 1. | Sour-milk liquid products, including enriched ones, with a fat content of up to 3.5% (different varieties of kefir, curdled milk, acidophilus, fermented baked milk), yoghurts with a fat content of up to 2.5% | 500 g |
| 2. | Curd not more than 9% fat | 100 g |
| 3. | Cheese no more than 24% fat | 60 g |
| 4. | Products for dietary (therapeutic and preventive) nutrition under harmful working conditions | Established in a conclusion allowing their use |
According to the current legislation, workers who work in unhealthy conditions are entitled to free milk distribution. The issuance norms and the list of harmful factors were approved by the Order of the Ministry of Health and Social Development of the Russian Federation in 2009. This Order also regulates the norms according to which the replacement of milk with monetary compensation is carried out.
It is much easier for managers to give out money than milk, which needs to be purchased, transported, stored, and even organize a place for its consumption. And for some workers, this option is more acceptable. In this case, it may be difficult how to properly document this.
The first and main condition for replacing milk with monetary compensation is the consent of the employee. The possibility of replacement should be spelled out in the collective agreement. If there is no such item, you need to make the appropriate changes.
In accordance with the requirements of legislation in the field of labor protection at enterprises with harmful working conditions, the employee must write statements. See an example of such a statement below.
Director of Rassvet LLC
Ivanov I.I.
from the X-ray technician
Petrova P.P.
STATEMENT
In accordance with the Order of the Ministry of Health and social development RF dated February 16, 2009, No. 45n, I ask you to replace the issuance of milk for work in harmful working conditions with a compensation payment.
Date Signature Full name
The next step in resolving the issue will be an order that looks something like the one shown below.
ORDER No. __________
On the replacement of free distribution of milk to employees employed in work with harmful working conditions for compensation payments
On the basis of written applications of employees entitled to receive free milk, in accordance with the Order of the Ministry of Health and Social Development of the Russian Federation of February 16, 2009 No. 45n,
I ORDER:
1. Replace the free distribution of milk to workers employed in jobs with harmful working conditions with a compensation payment.
2. The calculation of compensation payments to employees is carried out in accordance with the approved list (Appendix 1 to this order).
4. The amount of the compensation payment shall be taken as equivalent to the cost of milk with a fat content of 2.5% in retail trade in the Moscow region.
5. Set the amount of compensation based on monthly information on average retail prices for milk provided by the department state statistics in Moscow.
6. Accountants - payment of compensation to be made once a month for the actual time worked, according to the provided timesheets.
7. To impose control over the execution of the order on the labor protection specialist Sidorova S.S.
Director I.I. Ivanov
Some OHS managers at LLCs are wondering where to start when considering compensation. In this case, we recommend that you carefully study Appendix No. 2 to the Order of the Ministry of Health and Social Development of Russia dated February 16, 2009 No. 45n. If you have studied it, but still there are difficulties, we bring to your attention a quote from it:
4. The specific amount of the compensation payment and the procedure for its indexation are established by the employer, taking into account the opinion of the primary trade union organization or other representative body of employees and are included in collective agreement. If the employer does not have a representative body of employees, these provisions are included in the agreements concluded with employees. employment contracts.
5. The compensation payment is indexed in proportion to the increase in prices for milk and other equivalent food products in retail trade at the location of the employer in the territory of the administrative unit of the constituent entity of the Russian Federation on the basis of data from the competent structural unit executive authority of the subject of the Russian Federation.
This process in our country is as follows. You must conclude an agreement with the department of Rosstat, according to which the latter must provide information on the average purchase prices for milk in your locality with a fat content of at least 2.5%. Every month you should receive a letter, duly executed, where the current prices are indicated. The service of the statistical service is paid, you will have to pay for it, but you will be sure that you are doing everything according to the law.
At some enterprises, the staff is entitled to the issuance of milk, which acts as compensation for work in conditions of hazardous production. However, at their discretion, employees have every right to request that the distribution of dairy products be replaced with a cash payment.
FILES
Who is eligible for milk
Milk and lactic acid products rely on the issuance of employees of enterprises belonging to the 3rd and 4th hazard groups, including those who are exposed to chemical, radioactive, biological and other harmful factors.
How is milk dispensed?
The distribution of milk to employees is made only on the days of their actual performance of official functions.
A separate room must be provided for the issuance of milk and lactic acid products.
Serving size - half a liter per person for one working day (shift). Milk is issued on the basis of a special statement and only against signature, while it cannot be replaced with sour cream or butter.
The procedure for replacing milk with a cash payment
In order to receive money instead of milk, an employee of the enterprise must write an appropriate written application addressed to the head of the organization.
Then, on the basis of this statement, the director issues an order, and labor contracts with employees or a collective agreement (if milk is provided for in it) is entered desired change. After that, from the set date, instead of dairy products, the staff receives a compensation payment in monetary terms.
Compensation amount
By law, compensation must be equivalent average cost dairy products a certain percentage fat content in the region in which the enterprise operates.
At the same time, over time, the amount is subject to change, depending on inflationary processes. Usually, in order to track these indicators, companies enter into a separate agreement with Rosstat, which issues an official certificate on the cost of milk every month.
How compensation is issued
The accrual of the compensation payment is done, as a rule, in the payroll program and, accordingly, the amount of compensation is included in the total amount of wages.
In the future, the money is transferred either to the cards of employees, or issued "in cash" into the hands according to the statements.
Who writes the order to replace milk
All orders are always written on behalf of the director of the organization, but the direct responsibility for their preparation is usually assigned to a lawyer, secretary, or other employee close to the management. At the same time, in order to give the order of the head a legal status, it is important to observe only one indispensable condition: that after drafting it be certified by the main person of the company.
Features of compilation, general information
If you need to draw up an order to replace milk with cash compensation, read the recommendations below and see an example of a document - based on it, you can easily draw up your own form. Before proceeding to a detailed consideration of this particular order, we will characterize the moments inherent in all such orders.
- To date, there is no single standard for compiling such papers, so representatives of enterprises can write an order in any form, or according to a template developed and approved within the organization (if any). In this case, the option for issuing an order should be determined in the accounting policy of the company.
- When compiling an order, rely on a few simple rules:
- Each order (this one is no exception) must be justified by something. The justification is always written at the beginning of the document, after the words “In connection with ...”, “As a result of ...” - it outlines the actual circumstances that have become the reason for the formation of the order.
- There must also be a reason on the form. It refers to a reference to a legislative norm or internal document firms (memo, act, etc.), which gives the right to write this document.
- The document is being drawn up in one original copy, signed by the director (or an employee acting on his behalf), as well as all other employees mentioned in it.
- It is necessary to stamp the form with a seal only when the rule for the use of stamp cliches for sighting internal papers is enshrined in the accounting policy of the company. After drawing up information about the order is entered in the register administrative documentation(most often located at the secretary).
- The order can be made on a simple clean slate any convenient format (usually A4 is used) or on letterhead (if such a requirement is specified in regulations enterprises). It is allowed to write the order manually or type it on a computer, followed by a printout.
Sample order to replace milk with cash compensation
In the "header" of the document, the full name of the organization is written, then the name of the order and its number.
After that comes the main section. Here you need to write:
- substantiation and basis (written statements of employees and a reference to the law);
- essence of the order;
- the date from which milk will be replaced by compensation;
- the amount of compensation;
- who it concerns and who should provide it;
- employees responsible for the execution of the order.
If there are any additional annexes to the document, this must also be indicated in the text of the order.
Document storage
Upon completion of the formation of the order and its certification, the form must be given to the secretary of the organization or another employee responsible for storing administrative documentation. The entire period of validity of the order must be in a folder with other similar papers, in a place where access to people who have nothing to do with them should be limited. After the storage period of the order has passed, it can be sent to the archive of the enterprise.