Harmful and dangerous working conditions: professions, compensation and benefits. Additional payments for overtime

For work in unfavorable conditions production environment employees are entitled to guarantees and compensations: reduced working hours, additional annual paid leave, increased wages, etc. As before, in 2016, in case of harmful working conditions, employees are provided with free milk or products of equal value. nutritional value.

Who is entitled to milk for harmful working conditions: list of professions

Factors in the working environment may be considered harmful based on the results of a special assessment of working conditions (hereinafter referred to as SOUT). Harmful production factors can lead to employee illness.

To minimize adverse effect on the human body by chemical, biological, physical factors, in order to prevent the occurrence of diseases, the employee is recommended to consume milk and other products of equal nutritional value. The list of such factors was approved by Order of the Ministry of Health and Social Development of the Russian Federation dated February 16, 2009 No. 45n.

The distribution of milk and other products of equal nutritional value is not carried out to all persons employed in unfavorable conditions, but only to those who are exposed to chemical (organic compounds, metal compounds, etc.), biological ( pathogenic microorganisms, etc.), physical factors (ionizing radiation).

Norm for issuing milk for harmful working conditions

Category of workers	Name food product	Issue rate	Note
Harmful conditions labor	Milk	500 ml per shift, regardless of its duration	1. milk is provided when work is performed under appropriate conditions for at least half of the work shift; 2. cannot be replaced with sour cream or butter
Workers interacting with inorganic compounds of non-ferrous metals	Pectin in drinks, jellies, jams, marmalades, juice products	2 g	1. issued in addition to milk; 2. can be replaced with fruit and (or) vegetable juices with pulp in an amount of 300 ml; 3. issued before starting work
Workers who constantly interact with inorganic compounds of non-ferrous metals	Fermented milk products or dietary products	Liquid products - 500 ml Cottage cheese - 100 g Cheese - 60 g	1. issued instead of milk 2. issued during business hours
Workers, engaged in production or processing of antibiotics	Fermented milk products enriched with probiotics, or colibacterin	Liquid products - 500 ml	Issued instead of milk

Products of equal nutritional value to milk are issued with the consent of workers and taking into account the opinion of the trade union.

Conditions for milk distribution:

• actual employment on the day of issue under the influence of relevant factors. Milk is not issued for one or several shifts in advance, for past shifts;
• provision and consumption in employee food places - buffet, canteen, specially equipped room;
• failure by an employee to receive free therapeutic and preventive nutrition (hereinafter referred to as special food) due to particularly harmful working conditions.

How to replace milk with cash compensation

Milk is replaced with monetary compensation if a number of conditions are met:

• such a possibility is established by a collective and (or) labor agreement;
• available written statement employee;
• the amount of payment is equivalent to the retail price of milk at the employer’s location;
• monthly payment of compensation;
• timely indexation of compensation payments.

Special food for hazardous working conditions

Special food to maintain health and prevent occupational diseases is issued to employees of the following industries (Order of the Ministry of Health and Social Development of the Russian Federation dated February 16, 2009 No. 46n):

• chemical production;
• non-ferrous metallurgy production;
• electrical and radio engineering production;
• production mercury thermometers;
• work with radioactive substances and sources ionizing radiation;
• work on loading and unloading apatite in sea and river ports;
• work in conditions of high atmospheric pressure;
• ferrous metallurgy production;
• production Food Industry;
• work related to the storage and destruction of chemical weapons.

Special meals are provided to employees:

• on days when work is actually performed in the relevant industries for at least half of the work shift;
• during an occupational illness, if treatment is carried out on an outpatient basis;
• who became disabled due to an occupational disease, but not more than one year from the date of recognition as disabled;
• performing other work due to an occupational disease for a period of no more than a year;
• women on maternity leave or child care.

Special food is not provided when work is not actually being performed, that is, during rest and other periods of release from work ( study holidays, temporary incapacity for work common diseases, execution of government and public duties). Special meals are also not issued for days when work is performed outside the place of usual employment (being in business trip, in areas where free special food is not provided).

Special food is provided in the form of hot breakfasts or specialized shift rations in the canteen, buffet, or other food center before the start of the shift. Special food is not issued for past shifts and is not replaced by monetary compensation.

Cancellation of free provision of milk and special food

Free provision of milk and special food is terminated:

• If production conditions based on the results of the assessment and safety assessment, they are recognized as safe or acceptable;
• with the consent of the trade union.

Tax Code of the Russian Federation, by more than 50%. If the simplifier applies the taxation object “income minus expenses,” then he takes into account the amounts of insurance pension contributions as expenses on the date of their transfer to the Pension Fund. For taxpayers applying the special tax regime of UTII, the amount of pension contributions reduces (within the accrued amounts) the amount of the single tax for the quarter in which contributions are transferred to the Pension Fund budget (clause 1, clause 2, article 346.32 of the Tax Code of the Russian Federation). Insurance payments(contributions) and benefits reduce the amount of UTII calculated for taxable period, in case of their payment in favor of employees employed in those areas of the taxpayer’s activity for which the payment is made single tax. In this case, the amount of tax cannot be reduced by the total of expenses specified in clause 2 of Art. 346.32 of the Tax Code of the Russian Federation, by more than 50% (clause 2.1 of Article 346.32 of the Tax Code of the Russian Federation).

How to pay insurance premiums to the additional tariff in 2016

Law N 421-FZ also amended the Federal Law of December 15, 2001 N 167-FZ “On compulsory pension insurance in Russian Federation", art. 33.2 of which, from January 1, 2013, additional insurance premium rates were determined for individual categories policyholders. When establishing additional tariffs, the legislator initially provided transition period. In 2013 and 2014 employers applied reduced tariffs, and since 2015
— maximum tariff size.

Employees entitled to early insurance pension, divided into two groups. The first group is workers engaged in the relevant types of work specified in paragraphs. 1 clause 1 art. 27 of Law No. 173-FZ, and from January 1, 2015 - in clause 1, part 1, art. 30 of Law No. 400-FZ. Meaning underground work, work in hazardous working conditions and in hot shops (subject to age and other “experience” conditions for early pension assignment).

Additional tariffs for compulsory pension insurance

Pension Fund contributions at the basic rate; Debit 20 Credit 69, subaccount “Additional insurance contributions to the Pension Fund” - 31,500 rubles. (18,000 + 13,500) - contributions to the Pension Fund were accrued at the basic rate; Debit 69, subaccount “Additional insurance contributions to the Pension Fund”, Credit 51 - 31,500 rubles. — contributions are transferred to the Pension Fund at the basic rate. Organizations that conducted a special assessment have been applying tariffs differentiated for each hazard class since 2014, starting with subclasses 1 and 2 (with a 0% tariff) and ending with subclass 4 (with an 8% tariff) (Table 2). Table 2 Class of working conditions Subclass of working conditions Additional tariff insurance premium, % Hazardous 4 8 Harmful 3.4 7 3.3 6 3.2 4 3.1 2 Acceptable 2 0 Optimal 1 0 Similar, but in short form The Ministry of Labor also provided clarifications in the commented Letter.

Additional insurance premiums

In this case, on hazardous work(subclass of working conditions 4) tariff additional contributions in the Pension Fund is 8%, and the amount of contributions will be 16,000 rubles. (RUB 200,000 x 8%). For jobs with subclass of working conditions 3.4, the rate of additional contributions to the Pension Fund is 7%, and the amount of contributions will be 10,500 rubles. (RUB 150,000 x 7%). Tax accounting of contributions When applied common system taxation, the amounts of insurance premiums (both basic and additional) are taken into account in expenses on the basis of paragraphs.
1 clause 1 art. 264 Tax Code of the Russian Federation. Taxpayers applying the simplified taxation system with the object of taxation “income” reduce (within the limits of accrued amounts of contributions) the amount of advance payment and single tax for the period in which contributions are transferred to the budget of the Pension Fund of the Russian Federation (clause 1, clause 3.1, article 346.21 of the Tax Code of the Russian Federation) . In this case, the amount of tax (advance tax payments) cannot be reduced by the amount of expenses specified in paragraphs. 1 clause 3.1 art.

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Russian Federation, class of working conditions, the following additional tariffs apply (Commentary to Article 58.3 in letter to the Pension Fund of Russia dated 12/30/2013 No. NP-30-26/20622) 8.0% (Score 4)7.0% (Score 3.4)6.0% (Score 3.3)4.0% (Score 3.2)2.0% ( Score 3.1)0.0% (Score 2)0.0% (Score 1) Payers using the simplified tax system and UTII (Organizations, individual entrepreneurs and individuals who are not individual entrepreneurs), with the exception of payers of insurance premiums specified in articles 58 and 58.1 22 .0 10.0 2.9 5.1 Organizations with resident status of the technology-innovation zone (Article 58, part 1, clause 4-6) 8.0 2.0 4.0 Organizations and individual entrepreneurs using the simplified tax system with the main type activities listed in Article 58 Part 1 Clause 8 20.0 0.0 0.0 Vessel crew (Article 58 Part 1 Clause 9) 0.0 0.0 0.0 For pharmacies, non-commercial, charitable organizations(Article 58 Part 1 Clause 10-12) 20.0 0.0 0.0 IP for Patent system taxation (Article 58, Part 1, Clause 14) 20.0 0.0 0.0 Participants in the Skolkovo project (Art.

Calculation of insurance premiums at additional rates

• If a special assessment of working conditions has been carried out and a class of working conditions has been established, additional insurance premium rates specified in Table 2 apply.

Additional insurance premium rates if special assessment working conditions were not carried out Table 1 Additional tariffs of insurance premiums, if a special assessment of working conditions established a class of working conditions Table 2 Class of working conditions Subclass of working conditions Additional tariff of insurance premium Hazardous 4 8.0% joint part of the tariff of insurance premiums Harmful 3.4 7.0% joint part of the insurance premium tariff 3.3 6.0% joint part of the insurance premium tariff 3.2 4.0% joint part of the insurance premium tariff 3.1 2.0% joint part of the insurance premium tariff Acceptable 2 0.0% joint part of the insurance premium tariff Optimal 1 0.0 % joint part of the insurance premium tariff.

Percentage of insurance premiums for hazardous working conditions

Law of December 28, 2013 No. 400-FZ); etc. A complete list of such persons entitled to early appointment insurance pensions, in connection with which “additional” contributions must be calculated from their payments, can be found in the Law “On Insurance Pensions” (clause 1-18, part 1, article 30 of the Law of December 28, 2013 No. 400-FZ). Additional insurance premium rates Specific rates for which additional contributions must be calculated depend on whether the insurer conducted certification or a special assessment of working conditions (clause 7 of article 7, part 4 of article 8, part 4 of article 27 of the Law of December 28, 2013 No. 426-FZ) . If the policyholder did not carry out either one or the other, or did, but more than 5 years have passed since the completion of such an event (i.e.
i.e. its results are no longer relevant), then from payments to workers employed at work:

• listed in clause 1, part 1, art.

Additional tariffs for insurance contributions to the Pension Fund

Metrostroy can be installed harmful class(see Table 4 of Appendix No. 20 to the Methodology). The amount of static load per working day (shift) when an employee holds a load and applies force (in kgf x s) Gravity indicators labor process Class (subclass) of working conditions optimal permissible harmful 1 2 3.1 3.2 When holding a load with one hand: for men up to 18,000 up to 36,000 up to 70,000 more than 70,000 for women up to 11,000 up to 22,000 up to 42,000 more than 42,000 When holding a load with both hands: for men up to 36,000 up to 70,000 up to 140,000 more than 140,000 for women up to 22,000 up to 42,000 up to 84,000 more than 84,000 When holding a load involving the muscles of the core and legs: for men up to 43,000 up to 100,000 up 200,000 more than 200,000 for women up to 26,000 up to 60,000 up to 120,000 more than 120,000 But the profession of tiler is not included in the Lists that give the right to early retirement.

Is it possible not to pay additional contributions to the Pension Fund in 2016?

Attention

Payers of the single agricultural tax, when determining the object of taxation, reduce the income they receive by insurance premiums for all types compulsory insurance, including insurance premiums for compulsory pension insurance(Clause 7, Clause 2, Article 346.5 of the Tax Code of the Russian Federation). No right to preferential pension- no additional contributions As already mentioned, the obligation to accrue additional pension insurance contributions is determined by Laws N N 173-FZ (before January 1, 2015) and 400-FZ (after January 1, 2015) depending on the employment of employees in hazardous and hard work giving the right to early retirement. But there are situations when, based on the results of a special assessment (job certification), working conditions are recognized as harmful, but the profession of the “harmful” employee is not indicated in the List of Preferential Pensions.

For example, the severity of the labor process may be due to a static load.
Since 2015 from payments foreign citizens and stateless persons (with the exception of highly qualified specialists) temporarily staying on the territory of the Russian Federation are accrued pension contributions regardless of the validity period of concluded employment contracts. 4. Since 2013, an additional tariff for insurance contributions to the Pension Fund of the Russian Federation has been introduced for employers who have workplaces with hazardous and hazardous industries. Add. tariffs apply to payments and other remuneration in favor of individuals employed in the types of work specified in paragraphs 1 and 2-18 of part 1 of article 30 Federal Law dated December 28, 2013 No. 400-FZ “On insurance pensions”.
In accordance with the law, working conditions are divided into four classes according to the degree of harmfulness and (or) danger (Federal Law of December 28, 2013.
Issue to resigning employee copy of SZV-M not possible According to the law on persuasive accounting, when dismissing an employee, the employer is obliged to provide him with copies of personalized reports (in particular, SZV-M and SZV-STAZH). However, these reporting forms are list-based, i.e. contain information about all employees. This means transferring a copy of such a report to one employee means disclosing the personal data of other employees.

< … Компенсация за unused vacation: ten and a half months go in a year When dismissing an employee who has worked in the organization for 11 months, compensation for unused vacation must be paid to him as for a full working year (clause 28 of the Rules, approved by the People's Commissariat of Labor of the USSR on April 30, 1930 No. 169). But sometimes these 11 months are not so spent.< …

Production at some enterprises may involve employees working in specific conditions that are often harmful to health. In this case, the management of the organization is obliged to provide a number of guarantees, as well as benefits for those employees who work in such conditions.

To begin with, it is necessary to determine exactly what working conditions are considered harmful to health.

Working conditions– these are all factors of the working environment that affect the health and working ability of company employees. Among the factors there are harmful and dangerous ones. Harmful ones can make people sick, and dangerous ones can make people sick. work injury. All working conditions in production, depending on the totality of all factors, are divided into 4 classes: optimal, acceptable, harmful and dangerous. At the same time, harmful ones are also divided into 4 classes depending on the degree of harm caused. Their 4th grade is already close to dangerous.

Factors of production that may be considered harmful

In order for working conditions at an enterprise to be recognized as harmful to the health of workers in this production, at least one of the following indicators must be present:

• uncomfortable air temperature (too high or, conversely, low), high humidity, presence various radiations etc;
• the presence of pathogenic and dangerous bacteria, viruses and microorganisms;
• dangerous chemical solutions, substances obtained as a result of chemical reactions.

They are also called labor factors. The first indicators relate to physical factors, the second to biological, and the third to chemical. The factors on which the work process of the organization’s employees depends can be harmful. They are divided into 2 types: physical and moral. The first includes loads on the body, and the moral harmful factors– those conditions that involve severe nervous tension.

The degree of harmfulness of all factors is determined through certification. Working conditions are compared with generally accepted standards in order to then assign them to one of four classes. The time period for which measurements of indicators that characterize the factors will be carried out is a normal working day (8 hours) and a normal working week (40 hours). If during this time the indicators exceed the maximum possible level, then such working conditions are recognized as harmful or dangerous to humans. However, if working conditions are recognized as harmful, the employer is obliged to reduce working week up to 36 hours and indicate this in the employment contract concluded with the employee.

Clauses in the employment contract

If an enterprise hires an employee who will have to work in production that involves conditions harmful to his health, then the following clauses must be included in the employment contract concluded between the two parties:

• the time schedule of work is determined. It's special important point, because in conditions increased danger for health, it is necessary to strictly limit the time that a person will stay in them;
• wage system. All allowances that can be paid to an employee for overtime work should be spelled out here;
• a clear list of functions performed in production. It is very important that all names directly related to the specifics of the work performed are called exactly as in special qualification directories.

Benefits and guarantees for employees working in hazardous industries

Since work in production associated with hazardous working conditions takes large quantity forces and negatively affect the employee’s health, then the employer is obliged to provide him with additional privileges. This is done, first of all, in order to maintain a person’s performance at the proper level. All benefits are guaranteed to the employee Labor Code RF.

First of all, the employee must be given additional breaks. This is extremely important if work takes place in a room with low temperatures. During such a break, a person should be given the opportunity to warm up and recuperate.

Early retirement

An early preferential pension can be assigned to “harmful workers” in the following cases:

• men upon reaching 50 years of age, women upon reaching 45 years of age, if they have worked in hazardous working conditions for at least 10 years and 7 years 6 months, respectively, with an insurance period of 20 and 15 years
• men upon reaching 55 years of age, women upon reaching 50 years of age, if they have worked in hazardous working conditions for at least 12 years, 6 months and 10 years, respectively, with an insurance period of 25 and 20 years

If you have worked less than half specified period, but at the same time the duration insurance period equal to the required one, you also have the right to qualify for a preferential pension with a reduction in the base age.

There are others pension benefits for every profession.

Additional annual leave

Minimum duration - 7 calendar days(see Article 117 of the Labor Code of the Russian Federation)

IN mandatory is due to workers in hazardous working conditions of 2, 3 and 4 degrees, as well as hazardous working conditions.

To receive additional leave, the following conditions must be met:

• hazardous work is confirmed by appropriate certification or special assessment
• the employee signed an agreement in the form additional agreement to the employment contract
• employee's right to additional leave specified in the collective agreement

Salary supplement

Her minimum size is 4% of the salary (Article 147 of the Labor Code of the Russian Federation)

Let us note that, according to the law, the employer has the right to independently increase the percentage of the bonus or increase the duration of additional annual paid leave, as well as introduce other compensation payments at its discretion. However, the corresponding preferences and the procedure for their provision must be reflected in the collective agreement

Additional payments for overtime

If an employer increases the number of working hours per week from 36 to 40, he must do the following:

• obtain the employee’s consent to increased working hours and draw up an additional agreement to the employment contract
• write down the corresponding clause in the collective agreement (40-hour work week)
• confirm the nature of the work with certification or special assessment

Compensation must be paid for overtime over 36 hours. The payment procedure, amount and conditions are determined by the collective agreement and industry agreements

Free medical examination

See Article 213 of the Labor Code of the Russian Federation. Right to free medical examinations all employees have, and by order of the Ministry of Health and Social Development of August 16, 2004 No. 83 list approved harmful and dangerous production factors and work, in which the passage regular medical examinations must be provided by the employer.

By the way, this list also includes working with a PC! So office employees Those who spend 8 hours a day in front of a monitor screen can also count on a free medical examination

Milk is harmful

Workers involved in hazardous industries ah, have the right to receive dairy products or other equivalent ones (Article 222 of the Labor Code of the Russian Federation). Such products help maintain strength and replenish the nutrients the body needs. If an employee refuses such a benefit, the employer must pay him the compensation provided for in the employment or collective agreement.

Individual protection means

The right of employees involved in dangerous and harmful working conditions to receive personal protective equipment is regulated by Art. 219 Labor Code of the Russian Federation. These means include: insulating suits, special clothing, protective devices for the organs of vision, breathing and hearing, special cosmetics, helmets, shoes, etc.

Working in particularly harmful and life-threatening conditions that cannot be improved with the help of modern equipment or new technologies requires large physical costs for workers. In this case, they are entitled to separate compensation.

The company must pay workers bonuses for hazardous working conditions, provide milk and other food products, or replace such distribution with money. But if a special assessment shows that the workplace has optimal or acceptable working conditions, then all these guarantees and compensations can be canceled. For example, if o monetary compensation previously an order was issued for milk, then based on the results of a special assessment, another order must be issued - stating that employees in this position are no longer entitled to milk. And if the provision for allowances was included in employment contract, then it is necessary to conclude an additional agreement to it, in which this condition will be canceled based on the results of a special assessment.

How to pay insurance premiums to the additional tariff in 2016

Up to 463,000 rubles** (Over 463,000 rubles, contributions are not paid) 26.0% (of which 6% for accumulative part labor pension for citizens born in 1967 and younger) 2.9% 3.1% 2.0% 34.0% * Federal Law of July 24, 2009 No. 212-FZ “On insurance premiums in Pension Fund Russian Federation, Social Insurance Fund of the Russian Federation, Federal Fund compulsory health insurance and territorial funds compulsory health insurance" ** Starting from 2011, the scale will be indexed annually. Rates (except for agricultural producers and organizations using special tax regimes) from 01/01/2010.

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At the same time, the amount, procedure and conditions for providing guarantees and compensation to employees engaged in work with harmful and (or) dangerous working conditions are established in accordance with the procedure provided for in articles: 92 of the Labor Code of the Russian Federation: for workers whose working conditions at their workplaces, based on the results of a special assessment of working conditions, are classified as hazardous working conditions of the 3rd or 4th degree or hazardous working conditions - no more than 36 hours per week; 117 of the Labor Code of the Russian Federation: annual additional paid leave is provided to employees whose working conditions at their workplaces, based on the results of a special assessment of working conditions, are classified as harmful working conditions of the 2nd, 3rd or 4th degree or hazardous working conditions. For your information: minimum duration The annual additional paid leave for employees is seven calendar days.

Official website of the authorities of the Selenginsky district

OSS) in case of temporary disability and in connection with maternity (VNiM) Insurance premiums for compulsory health insurance(Compulsory medical insurance) Total Within the established limit of the base 22% 2.9% 5.1% 30% of the rate when the limit on the size of the tax is exceeded from 2018 Over 815,000 rubles (Limit for compulsory social insurance) 22% 0% 5.1% 27, 1% Over RUB 1,021,000 (Limit for OSS) 10.0% 0% 5.1% 15.1% of the rate when the limit on the size of the byza is exceeded since 2017 Over RUB 755,000 (Limit for OSS) 22% 0% 5 - Reduced rates insurance premiums Chapter 34 of the Tax Code of the Russian Federation - Additional tariffs of insurance premiums for certain categories of payers on the Topic:

• Limit value of the base for calculating insurance premiums
• Examples of filling out PP for insurance contributions from 2017.

Additional insurance premiums

Attention

Pension Fund of Russia (PFR). The list of them is determined specialized commission based on an assessment of working conditions. Based on the commission’s findings, additional insurance premiums are established, depending on the assigned hazard class of working conditions.

Info

On contributions to the Pension Fund of Russia In accordance with Law No. 400-FZ, an enterprise is obliged to transfer 22% of the amount to the Pension Fund of Russia wages every worker monthly. This is the main contribution to the solidarity budget. It cannot be less.

In this case, the money is divided as follows:

1. 6% goes directly to running costs on payment pension amounts recipients;
2. 16% are insurance guarantees for the worker for whom they are paid;
3. they can be distributed as follows:
   • all 16% in insurance points;
   • 10% goes to the insurance part and 6% to the savings part.

The above technique is general.

Percentage of insurance premiums for hazardous working conditions

Insurance Premium Rates for Individual Entrepreneurs - Cost insurance year see What compensations are exempt from paying insurance premiums, see.

Federal Law No. 243-FZ dated December 3, 2012 “On Amendments to Certain Legislative Acts of the Russian Federation on Compulsory Pension Insurance” Base for calculating insurance premiums for each individual on an accrual basis Year PFR K-ind FSS K-ind 2021 2.3 2020 2.2 2019 2.1 2018 1,021,000 1.17 815,000 1.08 2017 876,000 1.9 755,000 1.051 2016 796,000 1.8 718,000 1.072 2015 711,000 1 .7 670 000 1.073 2014 624 000 624 000 2013 568,000 568,000 Example: Calculation of Insurance premiums from 2015. Since 2015, two maximum base values ​​for calculating insurance premiums have been established: 1) for the Pension Fund of the Russian Federation - 711,000 rubles.
2) for the Social Insurance Fund - 670,000 rubles. Since the beginning of 2015, an employee of Svetly Put LLC has received a salary in the amount of 680,000 rubles.

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At the same time, participation in mandatory system Pension insurance (PIP) gives a citizen the right to receive maintenance from the solidarity budget in the event of:

• offensive age limit mandatory participation V labor activity;
• registration of disability;
• loss of a breadwinner.

Attention: the law defines cases of early retirement for people working in hazardous industries. An additional fund is formed for them (due to increased contributions by employers).
Download for viewing and printing: Federal Law of December 28, 2013 N 400-FZ, as amended. dated 12/19/2016 “On insurance pensions” For whom additional pension rates are calculated According to Federal Law No. 426 dated 12/28/2013, the employer must ensure the safety of employees during the labor process, and the place of work must comply with state labor protection standards.

Additional tariffs for insurance contributions to the Pension Fund

Decree of the Government of the Russian Federation dated November 26, 2014 No. 1265 “On limit value bases for calculating insurance premiums to government off-budget funds from January 1, 2016"). Note: When calculating insurance premiums at an additional tariff for certain categories of employers who have jobs in hazardous and hazardous industries, the provision for limiting the base for calculating insurance premiums does not apply.

Contributions Limit size base Mandatory pension insurance (PFR) 796,000 Mandatory social insurance(FSS) 718,000 Compulsory medical insurance (FFOMS) The maximum amount has been abolished, contributions are levied on the entire salary at the rate established for the organization 2. Since 2015, employers must determine the amount of insurance contributions to be transferred to the relevant state extra-budgetary funds accurately - in rubles and kopecks.
3.

Additional pension insurance for hazardous working conditions in 2018

Thus, the amounts of increased wages are provided for by the legislation of the Russian Federation to employees for working under difficult, harmful and (or) dangerous working conditions and, therefore, are subject to insurance contributions to state extra-budgetary funds in the generally established manner. This is stated in the Letter of the Ministry of Labor of the Russian Federation dated January 22, 2014 No. 17-3/B-19.

According to paragraphs. “a” clause 2, part 1, art. 9 of Federal Law No. 212-FZ, all types of insurance premiums are not subject to established by law RF, legislative acts subjects of the Russian Federation, decisions representative bodies local government compensation payments(within the limits of the norms determined in accordance with the legislation of the Russian Federation) related to compensation for harm caused by injury or other damage to health. In order for disputed payments not to be subject to insurance premiums on the basis of paragraphs.

“a” clause 2, part 1, art.

Important

If, after carrying out the special assessment, it is revealed that there are dangerous or harmful working conditions at the enterprise, the employer will be required to pay an additional insurance premium rate to the Pension Fund of the Russian Federation. Paragraphs 1-18 of Article 27 of Law No. 173-FZ of December 17, 2001 list groups of industries classified as heavy and dangerous.

In this case, additional charges are made if:

• it is established that the profession is included in the list;
• a special assessment was carried out workplace(until 2019, certification results are taken into account).

Attention: the above legislative provision has been in effect since January 1, 2013 on the basis of Article 30 of Federal Law No. 400. Before the introduction of the special site assessment methodology, certification was carried out.

The employer is allowed to use its results before carrying out the required measures.

• If a special assessment of working conditions has been carried out and a class of working conditions has been established, additional insurance premium rates specified in Table 2 apply.

Additional tariffs of insurance premiums if a special assessment of working conditions was not carried out Table 1 Additional tariffs of insurance premiums if a class of working conditions was established by a special assessment of working conditions Table 2 Class of working conditions Subclass of working conditions Additional tariff of insurance premium Dangerous 4 8.0% joint part tariff of insurance premiums Harmful 3.4 7.0% joint part of the tariff of insurance premiums 3.3 6.0% joint part of the tariff of insurance premiums 3.2 4.0% joint part of the tariff of insurance premiums 3.1 2.0% joint part of the tariff of insurance premiums Acceptable 2 0.0% joint part of the tariff of insurance premiums Optimal 1 0.0% joint part of the tariff of insurance premiums.

Insurance premiums for payments for hazardous working conditions rate 2016 calculator

They are not dangerous for workers.

• The second includes acceptable conditions that do not cause serious harm to health. It is subject to restoration during periods of rest.
• Harmful environments are classified as third class.

  When they occur, a certain amount of harm is caused to a person, which cannot be overcome before the next work shift. There are four subclasses in this group.

• The fourth includes hazardous conditions labor activity. This is an environment that contributes to the development of occupational illnesses or threatens life.
Important: the final document is signed by all members of the commission formed by order of the head. It is drawn up in triplicate and brought to the attention of workers. Dimensions additional charges in 2018 The results of special assessment activities affect the amount of additional contributions to the Pension Fund (as well as the amount of remuneration).

Articles 146-147 of the Labor Code of Russia regulate the procedure for calculating and paying additional payments for hazardous working conditions to employees employed in difficult or especially hazardous conditions. What benefits and compensation are these? In what order are bonuses calculated and to whom are they entitled by law? How to properly complete the mandatory document flow? About all the nuances we'll talk in this section.

Working conditions with a hazard class higher than 3 are considered difficult and/or harmful. The right to additional payment workers who experience increased Negative influence various production factors. There are 2 options for such work established by law:

1. According to the conditions - if there are production factors in the workplace that are harmful to health, for example, if hygiene standards are not observed.
2. By environment - if the area where the enterprise is located has special geological and climatic conditions that negatively affect the human body.

In this case, severe damage to health can be caused during work chemicals, biological microorganisms/bacteria, physical factors(increased humidity, high temperature, exposure to vibration or electromagnetic waves), labor characteristics regime (length of the working day, likelihood of injury) and so on.

Note! According to Law 426-FZ, the main categories of hazardous industries include employees of mining, oil, coal, chemical industry; metallurgical, abrasive, earthenware, glass, electrical and radio engineering production; geodesy and geological exploration; microbiology.

Additional payment for hazards based on workplace certification

The assessment of the existence of difficult/harmful working conditions is carried out on the basis special events– AWP (job certification) or from January 1, 2014 SOUT (special assessment of working conditions). During these procedures, measurements are made of the level of influence of production factors based on working conditions in the workplace. As a result, additional payments are established for work in hazardous working conditions depending on the degree of danger/harmfulness.

The clarifications of the Ministry of Labor regulate that internal local acts for certain categories of employees can also be approved additional payments and compensation. For example, subject to permanent employment, managers, employees, heads of sections/shops/productions who are assigned a high hazard class may be paid increased salaries/tariff rates. To confirm the validity of the charges, it is necessary to draw up an additional agreement to collective agreement or issuing an order for additional payment for hazardous working conditions. The list of jobs is developed separately.

The procedure for conducting automated work is prescribed in Order No. 342n. The procedure is carried out by all employers once every 5 years, the timing is determined by enterprises individually. The results are submitted to the labor inspectorate.

Important! The right to additional payments, compensation and benefits is given by the results of the AWP. Simply including professions/positions in special “harmful” Lists is not enough.

What allowances are provided for hazardous working conditions?

There are several main types of compensation. The most common and beneficial for employees is increased size earnings. This sets additional coefficient, which is multiplied by the employee’s tariff/salary according to staffing table. Stat. 147 Labor Code designates the minimum increasing amount of additional payment for hazardous working conditions - 4%. The specific percentage is approved by the employer and fixed in internal acts enterprises. Maximum according to Decree No. N 387/22-78 of October 3. 1986 24% of the salary/rate, but the enterprise has the right to independently increase the amount within the framework of employment contracts.

Note! For failure to submit due compensation to the basic salary the organization can be attracted to legal liability. The same rule applies to additional payments for hazardous working conditions for medical workers.

Types of other compensation:

• Additional vacation days provided annually in addition to the basic one - minimum period 7 days. The length of service in a hazardous position is taken into account. If the period employment less established by law, vacation time is set in proportion to the years worked.
• Free provision of food and protective equipment - usually milk or other equivalent products are provided for harmfulness, disinfectants, clothing.
• Reducing the length of the working day - no more than 36 hours weekly (stat. 92 part 1 of the Labor Code). Maximum duration shifts should not exceed 8 hours for 36 hours a week, and 6 hours for 30 hours a week.
• Special coefficient - is established in a number of regions of Russia, taking into account specific severe weather conditions. Reason – Resolution No. 403/20-155 dated July 2. 1987
• Preferential pension – early exit pension entitles citizens to receive government payments earlier than the established age for everyone.

How to calculate additional payment for hazardous working conditions in 2016

• Up to 2.0 points – 4%.
• 2.1-4 points – 8%.
• 4.1-6 points – 12%.
• 6.1-8 points – 16%.
• 8.1-10 points – 20%.
• Over 10 points – 24%.

This scale covers all degrees of danger - from severe/harmful conditions (inclusive of 6 points) with maximum size 12 percent; to particularly severe/harmful (from 6 points and above) with a maximum size of 24%. Specific additional payments are established by the employer for each workplace separately. The development of mandatory document flow is carried out in accordance with the current Labor Code of the Russian Federation and regulations THE USSR.

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