Compensation for harmful working conditions. How to calculate surcharge for harmful working conditions

From work in an unfavorable environment, human health deteriorates.

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

Which ones fall under the law in 2019? And what are the surcharges in this case? Let's take a closer look in this article.

Legislative regulation

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

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

Innovations in legislation on the dangers of production factors were adopted in Federal Law No. 426 of December 28, 2013. They replaced the previously existing concept of attestation with another definition - assessment of the working conditions of personnel (SUT). Moreover, in part 4 of Art. 27 of this law, the employer may not carry out an inspection of those jobs that have been certified during the previous 5 years before the adoption of this standard. The exception affected only unscheduled analysis due to the need to conduct an analysis of the impact of the working environment.

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

In addition to it, the employee should be provided:

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

The employer accepts the type and amount of compensation at its discretion in accordance with the norms of the Labor Code of the Russian Federation. He is not forbidden to initiate an increase in their size. Finances for the payment of additional payments to wages are deducted from the employer's insurance premiums at rates. Compensation payments are set by insurance companies.

In some regions, there is a special tariff, which is set for severe environmental conditions. An example is the decision N 403/20-155 dated July 2, 1987, which determines the payouts of the Ural coefficient from 1.15 to 1.20.

Classification of working conditions in the workplace

What kind of harm can come from a working environment with a negative impact on human health? This is a specific factor that affects the worker in a working environment, capable of penetrating directly into the body or affecting it through wave radiation. As a result, a worker may experience an occupational disease or other disorder that causes deterioration of his condition or loss of health in his offspring.

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

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

The classification includes 4 classes of negative impact working conditions:

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

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

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

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

What working conditions are required to pay compensation

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

At the present time, other professions have been added to the register. If the specialty in which a person works is approved in the list of specialties with especially harmful conditions, then the additional payment is paid without certification. For other employees, you still need to confirm their rights. This can only be done by a commission that conducts certification of workplaces. She analyzes the working environment and makes a final decision confirming which harmful factor causes the deterioration of the worker's health.

In all regulations assigning additional pay to employees, only working specialties with difficult factors appear. Office staff can count on such compensation only if there is evidence of negative factors in the workplace. For example, the location next to the building of waste disposal sites or hazardous industries.

Surcharge amount

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

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

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

Unfortunately, the collective agreement is not among the binding documents for all types of businesses. Therefore, by Order of the Ministry of Culture No. 558, it was imputed that each employer should have a Regulation on wages, which is a separate administrative document for the organization. It reflects the procedure for remuneration, including the amount of additional payments.

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

Calculation procedure

The calculation is performed only after receiving the results of the certification of workplaces.

During surveys, the commission determines how far the situation does not meet favorable hygienic standards and assigns them one or another class of hazard.

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

1. Employees working in a working environment of the 1st and 2nd hazard class are not charged interest on wages for hazard.
2. For workers whose working environment has been assigned class 3, the additional payment is supposed to be made in accordance with the severity of the impact from harmful factors. It is also taken into account how long each person is under the influence of an unfavorable environment. The amount received should range from 4 percent of the tariff rate to a maximum of 24%.
3. Workers who have become participants in a hazardous industrial accident in class 4 are urgently removed from the labor process. They must be removed immediately due to the great risks to health and life. Only in case emergency they can perform duties and prevent the consequences of severe damage on a large scale.

Registration procedure

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

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

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

The procedure for processing documentation for the calculation of additional amounts for harmfulness can be found in Special Instruction N 35 dated 22.02.2008.

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

If the employer evades his obligations to charge amounts for harmfulness, then the worker or the team must apply in writing to the company administration. In case of an unjustified refusal, the employee should apply for the protection of his rights to the above regulatory authorities with an application and a copy of the work book to confirm the fact of employment in the organization. Based on the received appeal, they will check the existing conditions at the workplace and the presence of negative factors.

The procedure for accrual and issuance

The amounts of additional income to wages for an unfavorable working environment can be calculated using the Model Regulation. The document was approved by the Decree of the USSR State Committee for Labor and the Secretariat of the All-Union Central Council of Trade Unions dated 03.10.1986 N 387 / 22-78. This is stipulated in the Information of the Ministry of Labor of the Russian Federation dated 01.10.2012.

Also, Rostrud, in a letter dated 19.06.2012 N PG / 4463-6-1, explained the procedure for using USSR standards, which are included in a collective or labor agreement.

In the standard provision such coefficients are provided additional payments to the tariff rate (salary):

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

For working pensioners The surcharge is calculated in the same way as for all other employees of the enterprise.

For compensatory surcharges for harmful working conditions, see the following video:

The Labor Code guarantees compensation for work associated with exposure to harmful or dangerous factors. From the article you will learn how the amount of payment is determined in case of deviation from normal working conditions in 2019.

Read in the article:

Compensation for harmful working conditions

The Labor Code guarantees certain benefits and compensations to workers engaged in hazardous production. Let's list them:

• Increased duration of annual calendar leave (part 1 of article 116, part 2 of article 117 of the Labor Code of the Russian Federation).
• Shortened working day (part 1 of article 92, part 2 of article 94 of the Labor Code of the Russian Federation).
• Increased wages (Article 147 of the Labor Code of the Russian Federation).

The appointment of increased pay is possible only after a special assessment of working conditions. This is due to the fact that all guarantees under the SOUT are the result of an assessment of conditions at the workplace in accordance with Law No. 426-FZ (Article 7). All workplaces can be assigned to one of four hazard classes: optimal, acceptable, harmful or dangerous.

Additional payment for work in harmful conditions is due only to those who work in working conditions of the 3rd or 4th class. Since the appointment of benefits raises many questions among employers, the Ministry of Labor has published special explanations on the grounds for establishing compensation for employees (). This document must be referred to in complex cases in 2019 as well.

Surcharge for harmful working conditions in 2019

If the working conditions have changed at the enterprise, it is necessary to carry out the SOUT. Based on its results, both an increase and a decrease in benefits and allowances are possible. If the employer has improved working conditions, benefits will be reviewed. But the basis for this can only be the fixed results of the special assessment. workplace an employee may be retrained to another hazard class. For example, equipment has been modernized at the enterprise, personal protective equipment has been replaced with new, more modern ones, materials or reagents have been replaced - all these are reasons for an unscheduled SOUT and a change in the class of UT.

If this happened, then, according to, it is necessary to conclude an additional agreement with employees, since working conditions and, accordingly, pay have changed. If an employee does not want to work under such conditions, management can decide unilaterally. In this case, 2 months in advance, the employee is notified in writing of a change in salary due to changes in working conditions (). If after these 2 months the agreement is still not reached, the employee leaves on.

When, as a result of the SOUT, it is established that conditions, on the contrary, are worsening, new compensations must be assigned (according to Articles 92, 117, 147, 219 of the Labor Code).

The standard provision provides for the following coefficients to salaries:

Grade 3 - 4, 8, 12%

Grade 4 - 16, 20, 24%.

The order on the establishment of an additional payment for harmful working conditions is an internal document of the organization and must contain the details accepted in the organization:

• date, name and order number;
• the exact name of the organization;
• exact name and amount of compensation;
• a list of employees receiving additional pay, indicating positions and hazard class;
• signatures, seal.

The order must be brought to the chief accountant of the organization.

Consider, as an example, how much the surcharge for harmful working conditions when working with poisons will be. In addition to the increased salary, it guarantees workers employed in the production of grades 3 and 4 a reduced working time no more than 36 hours per week.

There are age and gender restrictions for working with pesticides, restrictions on the length of the working day. The enterprise and monitor their compliance with safety regulations, provide certified personal protective equipment and workwear.

Poisons have their own classification, so each specific pesticide and the conditions for working with it must be considered separately. Additional payments for work with poisons cannot be less than 4% and more than 24% of the salary. The amount of the additional payment is at the discretion of the management of the organization.

Who is entitled to a pension for harmful working conditions

For employees engaged in hazardous production, a preferential pension is provided. only those who worked in conditions related to grades 3 and 4. This list of professions is approved If in seniority there was a break during which the employee was employed in non-harmful conditions or was unemployed, the benefit is not available.

So, in order to recalculate the pension, the following conditions must be met:

• The employee was continuously employed in production, the hazard class of which was confirmed by the SOUT or by attestation of workplaces.
• All necessary contributions to the Pension Fund were deducted by the employer at an increased rate.
• The employee's profession meets the requirements of December 28, 2013 (clauses 1-18, clause 1, article 30).

If the employee is a working pensioner, the salary supplement is accrued to him in the same way as to other employees.

Among the guarantees and compensations for specialists working in industries with unfavorable working conditions, labor legislation provides for a guarantee of increased pay. This issue is regulated by a whole complex normative documents, among which:

• Labor Code of the Russian Federation;
• Law “On Special Assessment…” dated December 28, 2013 No. 426-FZ;
• letter of the Ministry of Labor of Russia dated May 20, 2014 No. 15-1 / OOG-486 on the issue of providing compensation for professional activity conducted in adverse conditions;
• Decree of the State Committee for Labor of the USSR and the Secretariat of the All-Union Central Council of Trade Unions dated 03.10.1986 No. 387 / 22-78 (in the part that does not diverge from the norms of the current legislation);
• Decree of the Central Committee of the CPSU, the Council of Ministers of the USSR, the All-Union Central Council of Trade Unions of September 17, 1986 No. 1115 (in the part corresponding to the norms of the current legislation).

It must be borne in mind that the Government Decree “On the establishment of a reduced duration ...” dated November 20, 2008 No. 870, which previously regulated issues of additional. payment for unfavorable working conditions, from 01/01/2014 has lost its force, therefore, it is impossible to focus on it from now on.

How is the degree of harmfulness of labor activity determined?

The decision on the hazard class of working conditions at a particular workplace is made by experts, based on the methodology proposed in the order of the Ministry of Labor of Russia “On approval of the methodology ...” dated January 24, 2014 No. 33n. In this case, the order contains 4 applications:

1. Methodology for the implementation of a special assessment of labor conditions.
2. Classifier of adverse factors.
3. The form of the report on the conducted special assessment.
4. Recommendations for completing the report.

The unfavorable ones are:

• factors of production, including negative physical, chemical or biological effects on the worker;
• factors of the labor process, which are measured by the severity and intensity of work activity.

The methodology involves:

• identification of potentially negative factors accompanying production;
• research and measurement of the actual values ​​of identified adverse factors at a particular place of work;
• assignment of labor conditions in accordance with the degree of negativity to the classes listed above based on the results of the studies.

Since Law No. 426-FZ entered into force on 01/01/2014, the earlier certification of employees' workplaces according to the rules of the legislation in force until 2014 is recognized as valid for 5 years when resolving issues of providing labor guarantees to employees, including additional wages for unfavorable working conditions (part 4 of article 27 of law No. 426-FZ).

Note: a special assessment of labor conditions is not carried out in relation to homeworkers, remote workers and employees of non-individuals.

Increased payment for harmfulness - add. tariff, 4 percent or something else?

The rate of additional payment for harmfulness is established only in the Labor Code of the Russian Federation. In part 2 of Art. 147 of this normative act determines the minimum amount of compensation for negative working conditions, which is equal to 4% of the salary for the position held. At the same time, further, in part 3 of the same article, it is clarified that the specific amount of the surcharge is set by the employer, taking into account the opinion of the trade union in accordance with the procedure determined by Art. 372 of the Labor Code of the Russian Federation.

When determining the exact amount of the payment, it is possible to apply the provisions of the Decree of the USSR State Committee for Labor and the Secretariat of the All-Union Central Council of Trade Unions of October 3, 1986 No. 387 / 22-78, as well as the decree of the Central Committee of the CPSU, the Council of Ministers of the USSR and the All-Union Central Council of Trade Unions of September 17, 1986 No. 1115 (in the part that does not contradict the norms current legislation). The amount of additional payment according to the norms of these documents can reach up to 24% of the salary, depending on the points that assess the harmfulness of labor activity at a particular place of work.

Thus, the amount of compensation for harm must be specified by the employer (at the same time, for various “unfavorable” vacancies, different variants payments) and fixed:

• in the specialist's employment contract;
• local act;
• agreement;
• collective agreement.

How to calculate the amount of additional payment for work in a harmful environment in 2017-2018?

Due to the fact that modern legislation does not determine how to calculate the exact amounts of compensation for production activities in negative conditions, you can use the provisions of the Decree of the USSR State Committee for Labor and the Secretariat of the All-Union Central Council of Trade Unions dated 03.10.1986 No. 387 / 22-78, which proposes to link the amount of additional payment with points assigned to each class of working conditions. This means that the procedure for calculating the amount of remuneration for activities in adverse production conditions involves:

1. Definition of a class of working conditions. As mentioned above, this is done by special assessment specialists.
2. Converting the degree of adverse effects into points. The sum of points is calculated for each of the factors that exceed the hygienic standards (clause 1.3 of the regulation, approved by Decree No. 387/22-78). According to Appendix No. 2 to this provision, class 3 of the 1st degree of harmfulness corresponds to 1 point, 2nd degree - 2 points, etc.
3. Establishment of the duration of the influence of a negative factor. To assess the interference of a specific adverse factor on working conditions, the duration of its impact on the worker during the shift is important.
4. Calculation of payment for work in adverse conditions. At the same time, all adverse factors found during the special assessment are taken into account. To calculate the amount of compensation, you can also use the rules of the provision, approved. Decree No. 387/22-78 (clause 1.6) and introduce a gradation of the size of the surcharge from 4 to 24% of the salary, where the harmfulness, estimated up to 2 points, will be compensated in the amount of 4% of the salary, from 2 to 4 points - 8%, etc. d.

When using such a point system for accounting for the harmfulness of working conditions and calculating compensation for them (or another method for determining the amount of additional payment for harmfulness), it is advisable to develop a separate internal document of the enterprise, which will describe in detail the entire system for calculating the amount of compensation for work activity in adverse working conditions.

Features of taxation of compensation for hazardous work

A lot of questions are raised by the procedure for taxing wages increased by an additional payment for production activities in adverse conditions. In particular, the need to deduct personal income tax from the amount of payments for harm is discussed. At the same time, taking into account the explanations of the Tax Service and the Supreme Arbitration Court of the Russian Federation, it is required to distinguish between an additional payment for negative working conditions in accordance with Art. 147 of the Labor Code of the Russian Federation and compensation for the same conditions under Art. 219 of the Labor Code of the Russian Federation.

According to the letters of the Ministry of Finance of Russia dated 06.05.2013 No. 03-4-06 / 15555 and 04.06.2007 No. 03-04-06-01 / 174, as well as the text of the resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated 10.17.2006 No. 86/06, payment for work in unfavorable working conditions there is an integral part of the employee's salary. This means that it is subject to income tax.

As for the additional payments for activities in adverse production conditions, determined in accordance with Art. 219 of the Labor Code of the Russian Federation by a collective agreement, then such payments, in accordance with paragraph 3 of Art. 217 of the Tax Code, personal income tax is not assessed. Such an explanation is given in the letters of the Federal Tax Service of Russia dated April 21, 2005 No. 14-1-04 / [email protected], the Ministry of Finance of Russia dated 10.12.2009 No. 03-04-06-02 / 89 and 06.08.2010 No. 03-04-06 / 6-165, as well as the resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated 10.17.2006 No. 86/06.

As you can see, the employment contract and other local documentation of the enterprise can determine both additional payments and compensation for activities in adverse working conditions. At the same time, the former are subject to personal income tax (as part of the salary), while the latter are not.

>Rostrud answered questions related to the special assessment of working conditions

Creation of jobs after the special assessment

Is it necessary to conduct a special assessment of working conditions in relation to jobs created after the next SOUT, the “validity period” of which has not expired?

In fact, the commissioning of newly organized jobs is the basis for an unscheduled special assessment. It must be carried out within six months from the date of the introduction of the creation of new jobs. But this needs to be done only if the new jobs are not similar to those for which the SATS has already been carried out.
Workplaces that are located in one or more similar industrial premises equipped with the same (same type) ventilation, heating and lighting systems are recognized as similar. In such places, employees work in the same profession, position, specialty, perform the same labor functions in the same working hours while conducting the same type of technological process.

When similar jobs are identified, a special assessment is carried out in relation to 20 percent of jobs out of the total number of such jobs (but not less than two jobs) and its results are applied to all similar jobs (Article 16 of Federal Law No. 426 of December 28, 2013 -FZ).

Accordingly, an unscheduled special assessment is not necessary if two conditions are simultaneously met:

• new jobs are similar to those in respect of which the SATS has already been carried out;
• the number of assessed jobs is at least 20 percent of the total number of old and new jobs.

With hazard class 3.1, additional leave and reduced working hours are not allowed

In 2013, the company carried out certification of workplaces. Based on its results, the working conditions at the employee's workplace were recognized as harmful of the third class of the first degree (3.1). In this regard, the employee was entitled to additional annual paid leave, reduced working hours and increased wages. In 2015, the employer conducted a special assessment, which confirmed the results of workplace attestation: working conditions at the workplace were recognized as harmful of the third class of the first degree (3.1). But as a result of the SOUT, the employee was canceled reduced working hours and annual additional paid leave. Is the employer's actions legal?
Yes, they are legitimate. From January 1, 2014, the certification of workplaces in terms of working conditions was replaced by a special assessment of working conditions. According to the results of the SAUT, working conditions are divided into four classes according to the degree of harmfulness and (or) danger: optimal (class 1), acceptable (class 2), harmful (class 3) or dangerous (class 4). In turn, harmful working conditions are further divided into four subclasses: 3.1 (harmful working conditions of the first degree); 3.2 (harmful working conditions of the second degree); 3.3 (harmful working conditions of the third degree) or 3.4 (harmful working conditions of the fourth degree).
Reduced hours of work are due only to those employees whose working conditions, according to the results of the SOUT, were recognized as harmful working conditions of the 3rd or 4th degree (that is, class 3, subclasses 3.3 or 3.4) or dangerous working conditions (class 4).
Annual additional paid leave is provided only to those employees whose working conditions, according to the results of the SAUT, were recognized as harmful working conditions of the 2nd, 3rd or 4th degree (that is, class 3, subclasses 3.2, 3.3 or 3.4.) Or dangerous working conditions (class 4). But increased wages are due to all workers employed in jobs with harmful working conditions (that is, class 3, regardless of the subclass of hazard) or in jobs with hazardous working conditions (class 4).

Surcharge for harmful working conditions in 2018

Harmful working conditions are understood as a set of factors that manifest themselves in production activities that can have a negative impact on the health of personnel. In order to determine the presence of harmfulness, as well as its degree, attestation (assessment) of workplaces is carried out. The main method for certification (assessment) are measurements.

The presence of harmful working conditions at a manufacturing enterprise implies that the employer has an obligation to compensate employees for work in such conditions. Compensation is provided through the provision of benefits (for example, in the form of a reduced working day, additional leave, special meals, protective equipment, vouchers to a sanatorium) and cash compensation payments. Their provision is the obligation, not the right of the employer.
It should be remembered that the presence of harmful working conditions limits the possibility of hiring women for certain positions (Article 253 of the Labor Code of the Russian Federation). By virtue of Article 265 of the Labor Code of the Russian Federation, it is prohibited to use the labor of persons under 18 years of age in work with harmful conditions. Lists of works that involve the presence of harmful factors are approved in the mode determined by the Government of the Russian Federation.

What kind of work is considered harmful

Among the factors that determine the presence of a negative impact on the health of employees, it should be noted that the standards are exceeded in relation to:

• severity of work, which implies increased physical activity on the human body;
• labor intensity, which implies an increased load on the sensory organs and the central nervous system;
• external factors affecting the worker's body (temperature environment, wind speed, air humidity);
• sound, ultrasonic and vibration impact;
• infrared and ultraviolet radiation;
• radioactive contamination;
• x-ray radiation;
• exposure to electric and magnetic fields;
• illumination level;
• the level of concentration of chemicals, bacteria, microorganisms.

According to the whole complex of signs that negatively affect employees, working conditions are usually divided into 4 groups by law. Based on this, they can be:

• optimal;
• admissible;
• harmful;
• dangerous.

The degree of impact on workers of harmful factors can be different. In cases where it exceeds certain values, the existing working conditions are recognized as harmful. It is believed that when performing labor functions in such conditions, the risk of getting ailments of a professional nature increases significantly.

Harmful conditions must be distinguished by drawing a boundary from dangerous conditions. It is customary to talk about hazardous conditions when personnel are exposed to factors that directly have a negative impact on their health. An example in this case is the work of painters in paint shops. If such employees have the necessary protective kit, the conditions in which they work are recognized as harmful. Working without a protective kit implies hazardous working conditions.

In order to establish whether the working conditions at a particular workplace are dangerous or harmful, activities are carried out for attestation of workplaces. Within their framework, environmental parameters are measured, as well as a comparison of the results obtained with the standards. The list of harmful professions is set out in Decree No. 10 of January 26, 1991 of the Cabinet of Ministers of the USSR.
It should be borne in mind that the title of the positions of specialists performing work in hazardous conditions must exactly correspond to their designation in qualification guides. These directories comply with Decree No. 10 of January 26, 1991 and, in turn, are subject to approval by the Government of the Russian Federation. If the job titles of specialists do not correspond to the information set out in the mentioned directories, these specialists may lose allowances, preferential length of service, as well as other preferences that are due to these categories of employees.

Features of wages in hazardous and hazardous industries

The regulation of work processes, payments and the provision of additional benefits to workers employed in hazardous industries is carried out by articles 219, 92, 117, 147 of the Labor Code of the Russian Federation. In particular, in accordance with the requirements set forth in Article 147 of the Labor Code of the Russian Federation, in 2018 employees have the right to receive additional payments for work in hazardous conditions. It should be noted that, by virtue of Art. 219 of the Labor Code of the Russian Federation, the establishment of allowances is guaranteed only to persons directly performing work with a negative impact of production factors. Thus, persons exposed to the negative impact of negative factors can expect to receive higher wages.

Each employee who performs his labor functions under the negative influence of production factors has the right to expect to receive these payments, which are a bonus to wages, if it was established based on the results of certification activities before the beginning of 2014. This threshold was set due to the fact that until 2014 there were rules requiring mandatory certification of workplaces in order to determine the presence of harmful and dangerous factors.

Federal Law No. 426-FZ dated December 28, 2013 replaced attestation with an assessment of the working conditions of personnel. At the same time, by virtue of Part 4 of Art. 27 of the said normative act, employers have the right not to inspect those places of work of personnel that were assessed less than 5 years ago. The law contains an exception to this rule: earlier than 5 years, only those jobs are assessed where an additional unscheduled analysis of the existing state of working conditions is necessary.

Refusal to provide employees performing their labor functions in harmful conditions with the required additional payment is recognized as a legislative violation and is the basis for bringing employers to legal liability.

How to calculate the amount of the surcharge

In Russia, the size of the minimum payments to employees who carry out their labor functions under the influence of harmful factors is legally fixed. Thus, the amount of additional payment in this case cannot be less than 4% of the salary, which is established for specific types of work performed under normal conditions.

As a basis for calculating the additional payment for harmfulness, it is customary to use the Model Regulations on the Assessment of Working Conditions, introduced on 03.10.1986. In accordance with it, the following calculation algorithm is used:

1. Identification of the hazard class by comparing the established maximum permissible indicators with the hazard parameters that actually exist in a particular production.
2. Recalculation of the hazard classes of production (established in the reporting documents for certification or assessment of working conditions) into points based on the following table:
3. Establishment of the period of influence of negative factors. The amount of the additional payment is formed taking into account the period of actual stay in the zone of influence of the negative factor.
4. Determination of the amount of additional payment for harmfulness to a particular employee. When setting the interest rate, the totality of all negative factors is taken into account. In this case, the data of the following table should be used as a guideline in the calculation:

The right of the employer is to increase the percentage of the additional payment specified in the law, taking into account the severity and harmfulness of the conditions in which the employee performs his labor functions. The specification of the size of such allowances is subject to fixing in special documents, such as:

• individual labor contracts;
• collective agreements;
• local regulations.

The formation of these documents in terms of establishing increased allowances for work in harmful conditions should be carried out taking into account the financial and economic situation of the organization.

In addition to cash payments, specialists performing labor functions under the influence of harmful factors have the right to demand:

• reduction of the working week to 36 hours;
• provision of additional annual leave for a period of 7 days or more.

In addition to the mentioned types of compensation, the legislation (Article 222 of the Labor Code of the Russian Federation) provides for the issuance of special food products to employees exposed to negative factors during work. In particular, it is the responsibility of the employer to provide milk or equivalent food products to specialists engaged in hazardous work.

Representatives of:

• state examination of working conditions (according to part 2 of article 216.1 of the Labor Code of the Russian Federation);
• tax service in cooperation with specialists from the SZN (letter of the Ministry of Finance of the Russian Federation No. 03-05-02-04 / 36 of 04/07/2006).

Can the surcharge be cancelled?

Organizations that have implemented measures aimed at reducing the negative impact of production factors on personnel to an acceptable (permissible) level are exempted from the obligation to pay compensation to employees for work in hazardous conditions. Such activities include actions aimed at:

• effective modernization of equipment, premises and means of labor;
• providing specialists with individual protective kits that help reduce the harmful effects of harmful factors.

If, as a result of the measures taken, the impact on people of harmful factors was not completely eliminated, however, the hazard class was lowered, then employers have the right to reduce the percentage of compensation payments. The decision to provide (or refuse to provide) payments of this nature is made by organizations in the process of reviewing reports on the assessment of the working conditions of employees.

Employees have the right to disagree with the decision of the employer to refuse to provide compensation or with the decision to reduce the hazard class. In this case, the employee may submit an appeal to the supervisory authority with a request to revise the results of measures to assess working conditions.

The presence of harmful working conditions in the organization requires the management of the enterprise to take measures aimed at reducing the negative impact of production factors, as well as providing compensation to employees employed in harmful conditions. Neither employees nor enterprise management bodies have the right to independently determine the presence of harmful factors or the class of harmfulness. This work should be carried out by a special commission as part of measures to assess working conditions. The establishment of this fact (harmful working conditions) requires immediate response on the part of the governing body, namely, ensuring the protection of personnel through the issuance of special protective kits, carrying out modernization measures (creating additional protective screens, ventilation hatches, etc.), establishing compensations.

Degrees of hazardous working conditions

The conditions in which we work can be divided according to the degree of their harmfulness to the worker into optimal, permissible, harmful and dangerous. What is the difference between them:

What is considered harmful

• Optimal working conditions can be called when the employee is not in danger, or the harm that the employee can receive is minimal. There is also such an interpretation of optimality: these are the conditions where the harm caused to the employee is not higher than the level that is safe for the population. In such conditions, the employee is comfortable to work, he is productive, all the main environmental parameters (humidity, temperature, etc.) are normal.
• Permissible conditions are called if after work the employee can recover before the start of his shift again. The harm that is caused to an employee in the workplace should not greatly affect his health, and also in no way affect the health of his future children.
• Harmful working conditions are no longer safe for a person and even for his future children. Such conditions can be divided into degrees:

1. the employee can recover, however, he needs much more time than under permissible working conditions
2. working conditions lead to occupational diseases in a mild form
3. can lead to chronic illness
4. possible disability

• Extreme working conditions. Occur when during the work shift there is a threat to the life of the employee, as well as the risk of developing lesions.

As a rule, the vast majority of occupations are those where the conditions do not cause much harm (for example, most office jobs). Ordinary workers in factories are often exposed to precisely harmful working conditions.

Why should an employer pay extra?

Increased noise level, reduced or fever, humidity, work with chemicals, radiation - this is a small list of those conditions under which an employee is entitled to a bonus.

Milk for "harmfulness"

Each organization is required to conduct a SOUT (special assessment of working conditions) every five years. If, after the assessment, it is revealed that employees work in harmful conditions, the employer must compensate them for this, and employees may be entitled to the following types of compensation:

• reduced working time
• additional vacation in the amount of at least 7 days
• issuance of special things (for example, medical nutrition)
• early retirement
• treatment in sanatoriums
• issuance of special clothing
• salary supplement

The duration of additional leave does not exceed 7 days, and in order to receive it, the employee must work in harmful conditions for more than one year.

Special clothing is required to be issued by the employer at those places of work where the employee is exposed to chemicals, radiation, high humidity, temperature changes and other adverse environmental conditions. The employer, at his own expense, must provide washing, drying and storage of special clothing, and it must also be provided to employees free of charge.

In addition to special clothing, factory workers often receive special meals, such as free milk, as compensation. Moreover, at work where working conditions are particularly harmful, therapeutic nutrition should be provided. The norms for issuing and also the rules for providing medical nutrition are approved by Order No. 46 of February 16, 2009. Ministry of Health.

Of course, an assessment of how harmful working conditions can be carried out not only by a special commission, but also determined by the employer independently, for example, based on the presence of a particular position in special lists of harmful professions. Of course, this method cannot be 100% correct and is considered obsolete today.

The amount of the allowance for harmful conditions

The amount of the allowance

Most often, it is the wage increase, because it is provided for in all categories of conditions under which the worker's body can be harmed.

If an employee performs tasks in harmful or even dangerous working conditions, he is entitled to a bonus (at least 4%) to wages. This payment does not depend on how harmful the conditions are. As working conditions deteriorate, the employee is granted additional leave (usually 7 days), and his work week is reduced (at least 4 hours).

Compensation for working conditions is regulated by the Labor Code of the Russian Federation, as well as some Federal Laws.

If the employer does not pay the appropriate allowances, in this way he violates the law and may be held legally liable.

As a rule, almost always employers try to avoid additional payments to employees. Even if, after the SAUT, it was revealed that some subordinates need to be paid extra, employers will pay the minimum, i.e. 4% of wages. However, this percentage is almost always higher at state-owned enterprises due to the fact that they have trade unions that defend the rights of workers and require the employer to increase the rate (for example, up to 10% of wages).

The established amount of payment for harmfulness must be specified in the contract with the employee and in all other regulatory documents.

How to set a surcharge

In order for the allowance to take effect, the organization must complete the following steps:

After examination

1. Determine its size.
2. Fix the amount of the allowance in the regulations of the organization.
3. Make changes to the contract or agreement with the employee (you can make an additional agreement).
4. Pay the supplement.

• minimum allowance
• industry agreements
• opinion of the trade union (if any)

In some industries, there are special agreements that regulate the amount of the premium (for example, in the coal industry). If such an agreement applies to the type of activity of your organization, then you should rely on it, and not on the minimum allowance established by the Labor Code of the Russian Federation.

The trade union decision should also be taken into account when deciding this issue.

Payments for harm caused at the workplace are not subject to contributions to off-budget funds, as well as insurance premiums that the employer pays to cover the costs of accidents occurring at the enterprise.

The Labor Code requires the employer to prescribe payment for harmfulness in the Regulations on wages at the enterprise, as well as in the employment contract.

Compensation for unfavorable working conditions can be canceled in the organization if, during the SOUT carried out every five years, changes in working conditions for the better to optimal or acceptable conditions are revealed.

Harmful working conditions: how to compensate correctly?

You will learn:

• In what cases and what compensations are provided to employees working in hazardous working conditions
• How to set the right salary
• How to arrange a shortened working day and the provision of leave when working in harmful working conditions

IN WHAT CASES AND WHAT COMPENSATIONS ARE PROVIDED?

The main result of a special assessment of working conditions (hereinafter referred to as SAUT) is the definition of a class of working conditions at the workplace. If, according to the results of the SOUT, it turns out that employees work in harmful and (or) dangerous working conditions, then the employer must provide them with various compensations for working in such conditions. Otherwise, he may be held administratively liable under Part 1 of Art. 5.27 of the Code of Administrative Offenses of the Russian Federation.

According to Part 1 of Art. 14 of the Federal Law of December 28, 2013 No. 426-FZ "On a special assessment of working conditions" ® (as amended on May 1, 2016; hereinafter - Federal Law No. 426-FZ), working conditions are divided into four according to the degree of harmfulness and (or) danger class - optimal, acceptable, harmful and dangerous.

The assignment of working conditions at the workplace of an employee to the 3rd or 4th class of harmfulness implies the provision of certain compensations to him, depending on the degree of harmfulness. It:

• salary supplement;
• additional leave;
• reduced working time.

Provision ("+") / non-provision ("-") of compensations to employees, depending on the class (subclass) of hazardous working conditions established by the SOUT, is reflected in the table:

According to Art. 92, 94, 117, 147 of the Labor Code of the Russian Federation, the employer must provide appropriate compensation to employees. But in practice, questions often arise about how to do this. Let's consider several situations.

If compensation is provided for the first time

In Soviet times, compensations were provided to employees working in hazardous working conditions in accordance with the Decree of the USSR State Labor Committee, the Presidium of the All-Union Central Council of Trade Unions of October 25, 1974 No. 298 / P-22 “On approval of the List of industries, workshops, professions and positions with harmful working conditions, work in which gives the right to additional leave and a shorter working day” (hereinafter referred to as the List). The employer only needed to check whether there are positions from the staff list or work actually performed by employees in the List.

Later, the concept of providing compensations changed: first, the priority of attestation of workplaces was legislatively established, and then, to determine the hazard at workplaces, SOUT. Currently, in order to determine the need to establish compensation, the norms of the Federal Law No. 426-FZ and the Labor Code of the Russian Federation require the conduct of an SA at the workplace.

If earlier the employer did not provide compensation to employees for one reason or another (the certification of workplaces was not carried out, and if it was carried out, then the working conditions were determined as acceptable or optimal, or the organization did not have workplaces for which compensation was relied on according to the List) , and now, by conducting the SATS, it has been determined that the working conditions of workers are harmful, then the employer should establish appropriate compensation for work in such conditions.

The Constitutional Court of the Russian Federation, in Ruling No. 135-0 dated February 7, 2013, indicated that compensations are provided to all employees employed in work with harmful and (or) dangerous working conditions, including those whose professions, positions or work performed are not provided for by the List, if their work under the influence of harmful and (or) dangerous factors of the production environment and the labor process is confirmed by the results of certification of workplaces in terms of working conditions (and now SOUT).

If compensation has previously been provided

Employees, according to the List or the previous attestation of workplaces, were provided with appropriate compensation. Suppose the organization that provided them, after 01/01/2014, conducted a SATS. As a result, the following results are possible:

1. The class of hazardous working conditions has been confirmed - guarantees and compensations must be provided in the same amounts as before the SAUT.
2. According to the results of the SOUT, it turned out that compensation should be less than before.

In part 3 of Art. 15 of the Federal Law of December 28, 2013 No. 421-FZ “On Amendments to Certain Legislative Acts Russian Federation in connection with the adoption of the Federal Law “On the Special Assessment of Working Conditions” (hereinafter referred to as Federal Law No. 421-FZ), it is said that when employees employed in work with harmful and (or) dangerous working conditions are provided with compensatory measures, the procedure and conditions for implementing such measures cannot be worsened, and the amounts can be reduced in comparison with the procedure, conditions and amounts of compensatory measures actually implemented in respect of employees as of 01/01/2014, provided that appropriate working conditions at the workplace are maintained.

Thus, the amount of compensation provided to employees whose workplaces, based on the results of the certification or due to other legal grounds (normative legal acts former USSR) harmful working conditions are established, at the time of the entry into force of Federal Law No. 426-FZ, they should be maintained until the working conditions at these workplaces improve, which is confirmed by the results of the SAUT. This position is also supported by jurisprudence.

The courts also hold that an employer's failure to provide compensation in the past does not deprive employees of the right to receive it in the present.

If the working conditions of an employee have improved, becoming safer (due to the installation of new equipment, reconstruction, etc.), the scope of guarantees and compensations is reduced. Judicial practice confirms that if the harmful factor is excluded, the need to provide compensation disappears.

NOTE

When deciding on a change in compensation, the employer should be especially careful, since an unreasonable decrease in the level of guarantees can be recognized by the state labor inspectorate as a violation of the law, for which the employer can be held administratively liable (Resolution of the Court of the Jewish Autonomous Region dated June 23, 2015 in case No. 4- A-29/2015).

HOW TO ESTABLISH COMPENSATIONS FOR WORK IN HARMFUL CONDITIONS?

Determine the amount of compensation

It is necessary to take into account:

1. The minimum sizes established in the Labor Code of the Russian Federation:

• the amount of the wage increase for employees employed in work with harmful and (or) dangerous working conditions should not be less than 4% of the tariff rate (salary) established for various kinds works with normal working conditions (Article 147 of the Labor Code of the Russian Federation);
• the minimum duration of the annual additional paid leave for employees whose working conditions at the workplace, according to the results of the SOUT, are classified as harmful working conditions of the 2nd, 3rd or 4th degree or dangerous working conditions, is 7 calendar days (Article 117 of the Labor Code of the Russian Federation);
• reduced working hours are set no more than 36 hours a week and no more than 8 hours a day (Articles 92, 94 of the Labor Code of the Russian Federation).

2. Branch (interbranch) agreements.

When setting the amount of compensation, you should check whether the organization is subject to industry agreements.

For example, the Industry Agreement on the coal industry of the Russian Federation for the period from April 1, 2013 to March 31, 2016 of 04/01/2013 determines that for workers employed in jobs with especially difficult, dangerous and especially harmful working conditions, according to special lists , tariff rates are increased by 10% and 20%.

If the organization is subject to sectoral (intersectoral) agreements, compensation should not be provided in a smaller amount than specified in the agreements.

3. The opinion of the trade union.

If the organization has a trade union, the specific amount of compensation is set by the employer, taking into account his opinion (in the manner established by Article 372 of the Labor Code of the Russian Federation).

Fix the provision of compensation in local regulations

According to Art. 189 of the Labor Code of the Russian Federation, the mode of work and rest time of employees (including information on the additional leave provided and the reduced working day) should be reflected in the Internal Labor Regulations (PVTR; example 1).

Local norms on increased wages for workers working in hazardous working conditions, as a rule, are reflected in the Regulations on wages (example 2).

Provide for a compensation clause in the employment contract

Part 2 of Art. 57 of the Labor Code of the Russian Federation, it is established that in an employment contract with an employee, both the working conditions at the workplace and the guarantees and compensations provided to the employee must be prescribed.

Increased wages, reduced working hours, additional leave - all these conditions the employer must reflect in the employment contract with an employee working in harmful working conditions, directly when concluding it with a new employee and in an additional agreement to the employment contract - for those already working in the organization.

It is unlikely that the employee will object to the establishment of additional compensation, however, in the absence of his consent, such changes are possible if there are reasons and in compliance with the procedure provided for in Art. 74 of the Labor Code of the Russian Federation.

In example 3 - a fragment of registration in the employment contract of the condition for granting additional leave.

Provide compensation

Increased wages.

Surcharge (surcharge) for work in hazardous working conditions is calculated monthly as a percentage of the salary (tariff rate). It must be reflected in the employee's pay slip, since it is part of the salary (part 1 of article 129 of the Labor Code of the Russian Federation), and according to part 1 of art. 136 of the Labor Code of the Russian Federation, the employer, among other things, is obliged to notify in writing each employee of the constituent parts of the wages due to him for the relevant period.

Question on topic

In organizations with branches in the northern regions, is the district coefficient charged only on the amount of salary or on the amount of salary increased by the amount of additional payment for harmful working conditions?

According to the Clarification approved by the Decree of the Ministry of Labor of Russia dated September 11, 1995 No. 49, the letter of the Ministry of Health and Social Development of Russia dated February 16, 2009 No. 169-13, regional coefficients and percentage allowances are charged on the actual monthly earnings of the employee. The actual monthly earnings of an employee, on which regional coefficients and percentage allowances are calculated, include: wages accrued to the employee at tariff rates (official salaries) for hours worked, allowances and additional payments to tariff rates (official salaries), compensation payments related to the regime work and working conditions, bonuses and remuneration provided for by the organization's remuneration systems or bonus regulations, and other payments established by the organization's remuneration system. Therefore, the allowance for work in hazardous working conditions should be included in the wages on which the district coefficient is to be calculated (Appeal rulings of the Supreme Court of the Republic of Karelia dated April 29, 2014 in case No. 33-8080/2014). A different approach to the calculation of the regional coefficient is much less common: both the regional coefficient and the additional payment for work in harmful working conditions are calculated directly from the salary (tariff rate) (Appeal ruling of the Trans-Baikal Regional Court of November 19, 2013 in case No. 33-4228-2013). To introduce legal certainty, the employer should fix the method of calculation in the LNA.

Additional vacation.

The beginning of additional leave is planned in the vacation schedule, it is provided according to the order in the same way as the next annual leave.

According to paragraphs. 8, 9 Instructions on the procedure for applying the List of industries, workshops, professions and positions with harmful working conditions, work in which gives the right to additional leave and a shorter working day, approved by the Decree of the USSR State Labor Committee, All-Union Central Council of Trade Unions dated November 21, 1975 No. 273 / P-20, additional leave, according to the List, is granted to the employee simultaneously with annual leave.

The length of service, which gives the right to additional annual paid leave for work with harmful and (or) dangerous working conditions, includes only the time actually worked under the appropriate conditions (part 3 of article 121 of the Labor Code of the Russian Federation). Thus, in order to calculate the length of service, the employer must:

Determine the number of full months of work in harmful and (or) dangerous working conditions, for which it is necessary to divide the total number of days of work in appropriate conditions during the year by the average monthly number of working days. If the balance is less than half of the average monthly number of working days, it is excluded from the calculation, if half or more, it is rounded up to the full month (Rostrud letter No. 657-6-0 of March 18, 2008).

Reduced working time.

By virtue of Art. 91 of the Labor Code of the Russian Federation, the employer keeps records of the time actually worked by each employee, including in the case of work in harmful and (or) dangerous working conditions. The time sheet must reflect the reduced working time (letter code "ЛЧ" (digital - "21") - reduced working hours against the normal working hours in cases provided for by law).

Topic questions

Is it possible for an employee working in hazardous working conditions to increase working hours from 36 to 40 hours?

Part 3 of Art. 92 of the Labor Code of the Russian Federation provides for the possibility of increasing the duration of working hours from 36 hours to 40 hours, but under the following conditions:

this norm should be enshrined in an industry (inter-sectoral) agreement and a collective agreement;

there must be a written consent of the employee, drawn up by concluding a separate agreement to the employment contract.

The employee must express his consent to the increase in the length of working hours. Sometimes employers forget about this, and then the court takes the side of the employee (Decision of the Mezhdurechensk City Court of the Kemerovo Region dated April 30, 2014 in case No. 2-867/2014~M-659/2014);

the employee should be paid compensation.

Can the inspector issue an order to pay overtime if employees have been set 40 hours of working time instead of 36 hours in violation of the law?

Often, employees turn to the labor inspectorate with a complaint that the employer does not provide compensation for work in hazardous working conditions (for example, does not pay overtime). As a result, labor inspectorates often order payments to be made. Employers dispute such prescriptions as issued by inspectors in excess of their competence. In accordance with the Convention international organization Labor No. 81 “On Labor Inspection in Industry and Trade” dated July 11, 1947 (adopted in Geneva on July 11, 1947 at the 30th session of the ILO General Conference, ratified by Russia on April 11, 1998), the labor inspector was not granted the right to issue mandatory labor dispute regulations. This position is confirmed by judicial practice (Appeal rulings of the Saratov Regional Court dated September 11, 2014 No. 33-5170, the Supreme Court of the Komi Republic dated December 12, 2013 in case No. 33-6287 / 2013).

Conclusions:

1. Compensation for work in harmful and (or) dangerous working conditions is established if, according to the results of the SOUT, appropriate working conditions are revealed at the employee's workplace.
2. What kind of compensation to provide is established by the Labor Code of the Russian Federation, depending on the class / subclass of working conditions.
3. When establishing compensation, it is necessary to make changes not only to the LNA, but also to labor contracts concluded with employees.

Appeal ruling of the Irkutsk Regional Court dated February 12, 2015 in case No. 33-1070/15.

Date of entry into force of Federal Laws No. 421-FZ and No. 426-FZ.

See also the Information of the Ministry of Labor of Russia "Typical questions and answers (clarification of the Ministry of Labor of Russia on the most frequently asked questions about the special assessment of working conditions)" (http://www.rosmintrud.ru/docs/mintrud/salary/20).

Appellate ruling of the Murmansk Regional Court dated March 4, 2015 No. 33-353, Decision of the Oktyabrsky District Court of Arkhangelsk dated January 22, 2014 in case No. 2-553/2014.

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The issues of establishing and the procedure for providing and determining the amount of payments and compensations for work in harmful conditions are covered in the Federal legislation and are mandatory for execution in all subjects of the Russian Federation. The accrual of these payments and compensations is lawful only after a special assessment of the conditions for the implementation of activities and attestation of the workplace

The issues of establishing and the procedure for granting and determining the amount of payments and compensations for work in a harmful and hazardous environment are determined by Federal legislation and are binding in all subjects of the Russian Federation.

Federal regulations are by-laws and issued on the basis of and in pursuance of:

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

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

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

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

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

The Ministry of Labor also clarifies that, although there are significant differences in the procedures for attestation of workplaces and special assessment of working conditions, they are generally identical. Therefore, when determining additional rates for insurance contributions to the Pension Fund of Russia, it is necessary to take into account the classes and subclasses of labor conditions that are established based on the results of an assessment of the compliance of the working environment with the standards specified in the current regulatory legal acts.

The letter of the Ministry of Labor of the Russian Federation No. 16-3/10/2-6752 of 09/04/2014 states that payments and compensations for activities in harmful and hazardous to health medical organizations are established on the basis of a list approach based on the grounds for referring to a particular profession, division or position, while labor legislation establishes the principle of payment for the harmfulness of working conditions in 2017 based on the real state of the working situation at each specific place. In this regard, a special assessment of the conditions for the implementation of activities should be carried out on the basis of objective and measurable parameters.

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

In addition, Government Telegram No. 15-0/10/P-7498 dated 12/19/2014 recommends that in the event of an objective establishment of acceptable working conditions at the workplace of certain categories of workers and chief doctors of medical institutions, compensation and payments previously provided to them for harmful and dangerous operating conditions, to maintain the level of remuneration of these workers, depending on performance indicators.

It is unacceptable to reduce the wage fund of workers in the medical industry and maintain its achieved level (in accordance with Decree of the President of Russia No. 597 of 07.05.2012).

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

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

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

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

To avoid a sharp drop in employee pay medical institution manager depending on financial position LPU has the right to use the opportunities provided by the current legislation.

Thus, the payroll may include:

• additional social bonuses and guarantees;
• the possibility of adding additional criteria for assessing the effectiveness of activities for the calculation of incentive payments (for certain categories of employees).

These payments are mandatory regardless of the financial situation of the medical organization. It is possible to mark them only by agreement of the parties to the employment contract or due to changes in working conditions.

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

Employees of medical organizations hired after January 1, 2014 receive the specified guarantees and compensations in accordance with the procedure specified in the legislation in force from 01/01/2014. It must be remembered that payment for the harmfulness of working conditions in 2017 without a special assessment and attestation of the workplace is illegal, since it is these procedures that provide the basis for its establishment.

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

2.1. Additional payment for work in harmful and (or) dangerous working conditions

This compensation is not established if the working conditions at the workplace are recognized as safe based on the results of their special assessment or in accordance with the conclusion of the state examination of working conditions (part 4 of article 219 of the Labor Code of the Russian Federation).

Important! Employees retain the right to an increased wage if it was established based on the results of workplace certification conducted before January 1, 2014. Revision of compensation is possible only after a special assessment of working conditions, if, based on its results, it is determined that working conditions at previously certified jobs have improved. Note that an improvement in working conditions is considered to be a decrease in the final class (subclass) of working conditions at the workplace (Information of the Ministry of Labor of Russia "Typical questions and answers (clarification of the Ministry of Labor of Russia on the most common questions about a special assessment of working conditions)"). The inadmissibility, among other things, of reducing compensation for certain categories of medical workers without confirmation of the improvement in working conditions by the results of a special assessment is also mentioned in the Government telegram of the Ministry of Labor and social protection RF dated December 19, 2014 N 15-0/10/P-7498.

If, after a special assessment of working conditions, it is determined that working conditions at previously certified workplaces have improved, then compensation to employees in this case is provided in accordance with Art. 147 of the Labor Code of the Russian Federation. If the working conditions are recognized as safe, compensation to workers is not established (part 4 of article 219 of the Labor Code of the Russian Federation).

The reduction or cancellation of compensation will entail a change in the terms of the employment contract determined by the parties. It is possible by agreement of the parties (Article 72 of the Labor Code of the Russian Federation) or in the manner prescribed by Art. 74 of the Labor Code of the Russian Federation for situations where organizational or technological working conditions have changed.

Guided by Part 4 of Art. 27 of the Federal Law of December 28, 2013 N 426-FZ (hereinafter - Law N 426-FZ), the employer may not conduct a special assessment of working conditions at workplaces in respect of which certification was carried out before 01/01/2014, if from the date of its completion no five years have passed. An exception is the cases specified in Part 1 of Art. 17 of Law N 426-FZ.

The minimum wage increase for work with harmful and (or) dangerous conditions is four percent of the tariff rate (salary) established for various types of work with normal working conditions (part 2 of article 147 of the Labor Code of the Russian Federation).

A higher amount of compensation can be established by a collective agreement, a local regulatory act of the organization (taking into account the opinion of the representative body of employees) (part 3 of article 219 of the Labor Code of the Russian Federation).