Working conditions in the company at the workplace of employees. Normal working conditions will save profit

Under working conditions understand the totality of factors of the working environment that affect the health and performance of a person in the process of work. Working conditions are divided into four groups.

The first group includes sanitary and hygienic elements: microclimate, illumination, mechanical vibrations, radiation, etc.

The second group includes psychophysiological elements: physical activity, neuropsychic stress, working posture, etc. The third group contains elements that determine the aesthetic working conditions.

The fourth group includes socio-psychological elements that make up the characteristics of the so-called psychological climate in which the labor process takes place.

normal working conditions are considered to be those that comply with the requirements of labor legislation and contribute to the fulfillment by workers and employees of production standards. Normal working conditions include the good condition of machines, machine tools, devices; proper quality of materials and tools necessary for the performance of work, their timely submission; regular provision of technical documentation, supply of production with electricity, gas and other sources of energy supply; safe and healthy working conditions (compliance with safety rules and regulations, optimal lighting, heating, ventilation, elimination of harmful effects from exposure to noise, radiation, vibration and other factors that adversely affect the health of workers).

Approximation of working conditions to optimal creates comfortable conditions for workers, preserves their health and long-term performance. The working environment has a great impact on human health, on the quantitative and qualitative results of his work. It has been established, for example, that good natural or artificial lighting contributes to an increase in the metabolism in the body, an increase in general tone, an increase in human activity, and an increase in labor productivity. In low light, lethargy, decreased activity, and fatigue increase. With the introduction of rational color finishing of industrial premises and equipment, labor productivity increases.

Fatigue is a set of changes in the physical and mental state of a person, developing as a result of labor activity and leading to a temporary decrease in its effectiveness. The subjective feeling of fatigue is called tiredness. Depending on the type of work performed, mental and physical fatigue are distinguished, in which deviations in body temperature and other parameters are taken into account.

Issues of reducing the impact on humans of such harmful and dangerous production factors as noise and vibration require constant attention. To this end, enterprises compile lists of equipment that create noise and vibration, measure the parameters of these hazards, and develop measures to reduce their impact. Special services for the repair of vibration tools are being created, vibration-protective shoes and mittens are being widely introduced; rational modes of work and rest are introduced for workers in vibration-hazardous professions.

The most effective means of combating air pollution is to replace processes with dust, gas, and moisture release with more advanced, sealed ones. However, in practice, the improvement of the air environment is mainly achieved with the help of ventilation units.

Health, as you know, cannot be bought, but losing it, on the contrary, can be quite easy, including in the workplace. There are many industries and professions, contact with which is fraught with adverse consequences for the body, up to complete disability. What does the law say about this?

Articles 21 and 22 of the Labor Code of the Russian Federation guarantee the employee and the employer the exercise of their rights in the production sector. One of the most important is the right to a workplace that meets all regulatory requirements for safety and labor protection, and to objective information about it, its features and conditions.

What the law says

The Federal Law “On the special assessment of working conditions”, adopted on December 28, 2013 (No. 426-FZ), is called upon to help realize this right. This law came into force on January 1, 2014.

The employer, according to him, is obliged to create for each employee safety and working conditions that comply with state standards. This rule is legally established for all individuals and legal entities engaged in any type of activity.

He, the employer, is charged with the duty not only to inform his subordinates about what awaits them at the workplace and the existing health risk factors, but also to organize such an event as a special assessment of working conditions. Federal Law No. 426 (namely, its Article 4) requires him to organize, finance and conduct such an assessment. And, most importantly, review and improve the identified adverse data.

Where and when is it needed?

A special assessment of working conditions is not applicable to all categories of workers. It is not required for those who earn their living at home, remotely and for hire from individuals (not individual entrepreneurs).

The procedure for its implementation is almost the same as the procedure for the usual work attestation of places and must be formalized in the final report on the results. It should contain: a complete list of them with a list of hazardous and harmful production factors for each, information on which of the classes or subclasses the established working conditions on the ground belong to, test reports, assessment of the safety measures taken and the effectiveness of protective equipment, planned activities to improve working conditions, together with an expert opinion.

What is the difference between such an assessment and the usual procedure for everyone called certification of working conditions of workplaces? In this case, a new component has been introduced, which consists in identifying those factors of production that may be potentially dangerous or harmful, and comparing them with the actual conditions of the labor process.

Who conducts it

This identification is carried out by an expert of the organization who has the right to assess working conditions. Its final results are approved by a special commission consisting of a body elected by employees and representatives of the employer.

If no harmful and dangerous factors are found, the employer has the right to submit a declaration of compliance of the working conditions at the enterprise with the accepted regulatory requirements. It is submitted to the territorial office of the labor inspectorate.

This declaration has a five-year validity period. If during this time no occupational diseases and accidents have occurred at any of the workplaces, it is automatically extended for the same time. If this condition is violated, its action ends, and these jobs must be re-evaluated anew outside the plan.

General rule: the results of attestation carried out before 01/01/2014 are considered valid for 5 years from the date of completion. No special assessment is required during this period.

Who is eligible for this activity

A special assessment of working conditions is conducted by a commission with an odd number of members according to a pre-approved schedule. It consists of representatives of the employer (always with the participation of a labor protection specialist) and members of the trade union organization. Together with the employer, the evaluation work is carried out by special organizations involved under a civil law contract, the requirements for which are determined by Article 19 of the Federal Law on working conditions.

One of the conditions for such organizations is an indication in its charter as the main activity (or one of its types) of conducting special assessments of working conditions.

The staff of the organization should consist of several experts (at least 5) who have a certificate for the right to conduct work on such an assessment. At least one of them must have a higher medical education in the field of occupational health, general hygiene or sanitary laboratory research.

Methodology

According to the order of the Ministry of Labor of Russia No. 33n, issued on January 24, 2014, a special assessment of working conditions must be carried out every five years. This document regulates its mechanism in detail and contains a methodology for conducting it (Appendix No. 1), a classifier of hazardous and harmful production factors (Appendix No. 2), a final report form (Appendix No. 3) and instructions for filling out this form (Appendix No. 4).

This Methodology defines the requirements for procedures routinely carried out as part of the assessment process:

1. Identification of production factors that carry potential harm or danger.
2. Research, measurement, testing of their values.
3. Classification of activity factors at each place according to the level of danger or harmfulness based on the results of these studies, certification of workers according to working conditions.
4. Documentation of results.

Experts identify "bad" factors in stages, studying the materials and documents provided by the employer. They are recognized as dangerous or harmful if their definition coincided with the provided classifier. The test procedure is prescribed in the Methodology of January 24, 2014 (Chapter III).

If no such discrepancy is found, in conclusion, the experts record the absence of "hazards" in the workplace. Then the commission recognizes the working conditions in this area as acceptable.

What factors are to be assessed?

The list of factors to be measured and tested is formed according to labor protection standards, the features of the equipment available, the technology of the workflow, the raw materials and materials used, the results of previous studies and the wishes of the workers.

As a rule, initially, jobs with special working conditions are identified. Those who occupy them are entitled to an early labor pension or compensation "for harmfulness."

Examine the actual values ​​of such factors identified in a regulated manner (Chapter II of the Methodology). This is done by a testing laboratory or an accredited center. The methods used must comply with the legislation on compliance with the uniformity of measurements and related means.

These means used must be consistent with the state metrological requirements for the uniformity of measurements, including in terms of accuracy. The results are recorded in the form of a protocol for each factor separately.

The Commission has the right to make a conclusion on the impracticability of research in the event of a threat to the life of experts or employees during the verification process. Such conditions are considered to belong to a dangerous class and are not subject to measurement.

Classes of working conditions

As a result of surveys performed by experts, the workplace receives a class (subclass) of the degree of harmfulness (hazard). "Give" it depending on the magnitude of the deviation of the actual value of each harmful factor from the standard, as well as the duration of its impact on the worker during the shift or working day.

All dangers of this kind belong to one of four types - chemical, physical, biological and psychophysiological. Guideline R 2.2.2006-05 subdivides working conditions into hazardous, harmful, acceptable and optimal. The classification is carried out, including taking into account the future possible adverse effects on the health and offspring of workers.

Let us consider in more detail the available classes of working conditions.

Class 1 (with optimal working conditions) includes those in which harmful factors are either completely absent or present within the existing standards. In such places, there are prerequisites for maintaining the health and maintaining the working capacity of workers.

Class 2 (with acceptable conditions) includes those conditions under which the adverse factors affecting during the day (shift) do not go beyond the norm in terms of the level of influence, and changes in the physiological and functional state of the employee are eliminated during normalized rest. Such an opportunity to regularly restore strength and well-being prevents future health problems and offspring. Class 2 is considered conditionally safe.

Grade 3 - harmful working conditions, in which a person's work is affected by the level of exposure to "negative" that exceeds the norm. Working in them adversely affects the health and future offspring.

...and subclasses

According to the excess of hygiene standards and the severity of adverse health changes, harmful working conditions are divided into 4 subclasses.

In subclass 3.1 (1 degree of harmfulness), unfavorable factors were found, changes in the state of the body after the impact of which take place over a period longer than before the start of a new working day (shift), and the risk of harm to health is increased.

Subclass 3.2 (grade 2) - under given working conditions, the impact of constant production factors can lead to persistent changes in body functions, the consequence of which is the development of mild and initial forms of various diseases (we are not talking about loss of professional ability to work), which occur with prolonged exposure (from 15 years).

Under the conditions of subclass 3.3 (conditions of the 3rd degree), the level of influence of these factors leads to persistent functional changes in health, occupational diseases with a severity of mild to moderate, disability during the period of professional activity.

The most "heavy" subclass 3.4 (grade 4) is considered to be the one in which the level of adverse factors leads to severe forms of occupational diseases, accompanied by a loss of general ability to work already during the very period of this labor activity.

Class 4 (hazardous conditions) includes those, the level of exposure at which creates an immediate threat to human life, and their consequences - the risk of an acute occupational disease during the period of work.

What does the government guarantee us?

Legislation prohibits work in extreme or dangerous conditions, except for the elimination of accidents and the implementation of emergency measures to prevent them, which must necessarily be of limited duration and with the use of protective equipment.

Thus, now conducting a special assessment of working conditions is becoming the main tool for providing employees with various compensations and guarantees. Article 15 of Federal Law No. 421 establishes measures for their implementation. This should include a reduction in the working day, and additional holidays, and increased pay for work. The amount of payments cannot be reduced, and the conditions for such measures cannot be worsened.

Now let's take a closer look at how a special assessment of working conditions is carried out.

How it's done

As already mentioned, the responsibility for its financing and organization rests with the employer. If its status is a small business entity, then such an individual entrepreneur is personally included in the verification commission.

Before checking, the commission draws up a list of jobs to be checked, identifying similar ones. These are places located in the same or the same type of premises (working areas) and equipped with the same systems of lighting, ventilation, air conditioning, heating. That is, those whose conditions and labor protection are identical. Representatives of the same profession work for them, occupy equivalent positions, have coinciding work functions and work regime. Technological processes at such places also do not differ from each other, the same devices, tools, raw materials and materials, as well as protective equipment are used.

In the process of identifying production factors, the items of equipment used in the work, raw materials, data from preliminary (during employment) and periodic medical examinations, suggestions and wishes of the workers themselves are taken into account.

What needs to be assessed?

What exactly are the factors in mind when it comes to evaluation? They are also divided into:

Physical nature (aerosols, noise, infrared and ultrasound, vibration, which can be local or general and various radiations. Those, in turn, are non-ionizing and ionizing. The first include magnetic and electric fields that have an industrial frequency (equal to 50 Hertz ), electrostatic field, fields of optical (ultraviolet and laser radiation) and radio frequency ranges, etc. The same group includes the characteristics of the industrial microclimate (relative humidity and air temperature, its speed, the presence of infrared radiation, as well as the illumination conditions of the working surface.

• Chemical nature (these are mixtures and chemicals that are present in the air zone of the working space, on the skin of people). Among them may be antibiotics, hormones, various enzymes of chemical origin.
• Biological nature - pathogenic microorganisms leading to infectious diseases, live spores and cells of bacterial preparations, producing microorganisms.

Factors and working conditions to be assessed are as follows:

• the degree of severity of the work process, i.e. the parameters of physical load on the functional systems and the human musculoskeletal system;
• its tension is the magnitude of the sensory load on the sense organs and the central nervous system.

Measured quantities

Thus, the testing laboratory or center measures:

• air temperature and its relative humidity, speed of movement;
• values ​​of exposure dose and intensity of infrared radiation;
• values ​​of intensity of alternating magnetic and electric fields of industrial frequency; as well as electromagnetic radiation having a radio frequency range, electrostatic and constant magnetic fields;
• intensity of ultraviolet radiation with a range of 200-400 nanometers;
• energy illumination of ultraviolet wave ranges, exposure of laser radiation;
• present doses, neutron, x-ray and gamma radiation; radioactive contamination of premises and equipment;
• sound levels (including infra- and ultrasound), illumination, general and local vibration;
• concentrations of chemical and biological substances and their mixtures (as well as aerosols) in the air and on the skin.

Other working conditions for employees

Studying the labor process, determine the degree of its severity and intensity. The factors of the first group include the mass and length of the path of the transported goods, the required muscle efforts, the number of body inclinations and their angle during the shift, the number of stereotyped movements and the time the load is held.

Tension is expressed in the degree of dispatching of production, the density of sound and light signals in the management of transport, the duration of concentration during observation, the amount of information per unit of time and the number of simultaneous objects of active observation, as well as the time of such observation and the load on the auditory analyzer.

It is also associated with conveyor processes (the duration of a single operation, the number of techniques needed for it), the load on the vocal apparatus, work with optics, and other biological factors.

What exactly does the evaluation report contain?

In addition to information about the organization conducting the assessment with copies of all required documents and a list of surveyed jobs, assessment cards are entered there with information about the classes of working conditions at each specific place, protocols of all studies carried out, a summary assessment sheet, a list of measures that involve optimization and improvement of conditions labor in proven places, the final conclusion of the expert.

The report must be signed by the full composition of the members of the commission and approved by its chairman. The employer is obligated to familiarize employees with the data of the report against signature within thirty days, not counting vacations, periods of disability due to illness or business trips.

According to the requirements of the legislation of the Russian Federation, the same data must be posted by him on the Internet if he has his own website within the same time frame.

Features of the evaluation of individual jobs

If there are similar jobs, 20 percent of their number (but not less than two such jobs) are evaluated, the results refer to all such jobs, one card is filled out for them and the same list of measures to improve working conditions is developed.

A special assessment of the working conditions of those places where the work areas change geographically (they are only part of the workplace where workers perform similar technological operations) is carried out with the definition of typical actions and their attendant harmful factors. The time for performing these actions is established by regulatory local acts, timing and direct interviewing of employees and managers.

If at least one workplace is identified that does not fit the definition of similar, all previously recognized similar places are evaluated.

When is an unscheduled assessment carried out?

This happens in cases of commissioning of new places, instructions of the state labor inspector in connection with the found violations of labor law, changes in the composition of production equipment or the technological process.

Another reason to start an unscheduled assessment is the new composition of the raw materials used, protective equipment (both individual and collective), as well as any other change in working conditions.

An obligatory reason for its implementation is an accident at the workplace (except for the one that took place through the fault of third parties) or a discovered occupational disease. Still - motivated proposals of trade union bodies.

The offices of many organizations have electric kettles, coffee makers, microwave ovens, refrigerators, TVs and other household appliances and electronics. Often, companies buy drinking water for their employees, as well as detergents and cleaning products and cleaning equipment. How to justify in tax accounting the costs of household appliances, interior items, etc.? What decisions do arbitration courts make on this issue?

The obligation to ensure safe working conditions rests with the employer. This is stated in article 212 of the Labor Code of the Russian Federation. Moreover, the employer must not only ensure the safety of employees in the performance of their labor duties, but also sanitary and household and medical and preventive services in accordance with the requirements of labor protection. In this case, we are talking (Article 223 of the Labor Code of the Russian Federation):
on equipment for employees of sanitary facilities, rooms for eating, providing medical care, rooms for rest during working hours and psychological relief;
on the installation of devices to provide workers in hot shops and areas with carbonated salt water;
on the creation of sanitary posts with first aid kits, equipped with a set of medicines and preparations for first aid, etc.

Subparagraph 7 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation states that the costs of ensuring normal working conditions and safety measures provided for by the legislation of the Russian Federation are included in other expenses and reduce taxable income. However, neither the mentioned subparagraph, nor other norms of Chapter 25 of the Tax Code of the Russian Federation specify which costs are related to the costs of ensuring normal working conditions.

There are no such explanations in the letters of the Ministry of Finance of Russia. Therefore, before recognizing certain expenses for improving working conditions or taking into account household appliances, it is advisable, firstly, to draw up documents that will help confirm these expenses, and, secondly, to analyze how arbitration practice is developing in similar cases.
Recommended package of documents

So, the employer is obliged to create normal (safe) working conditions for employees. This is stated in articles 22, 163 and 212 of the Labor Code of the Russian Federation. The list of activities, the implementation of which ensures normal working conditions in a particular organization, should be fixed in a local regulatory document, for example, in the regulation on labor protection, internal labor regulations, instructions on labor protection and safety, order or order of the head. Depending on the specifics of the organization’s activities, the employer’s obligations to create acceptable working conditions can be divided into two groups:
ensuring normal working conditions at the workplace, including equipping the working room with air conditioners, fans, heaters, air ionizers, curtains, blinds, comfortable furniture, etc.;
creation of sanitary and living conditions for rest and nutrition of employees during the working day (equipment of premises for eating and rest, purchase of electric kettles, coffee makers, microwave ovens, refrigerators, coolers for water and drinking water itself, kitchen furniture and utensils).

If, in addition to employment contracts, a collective agreement is also concluded between employees and the employer, it is advisable to prescribe measures to create normal working conditions in this document. In organizations that do not have a collective agreement, these measures can be listed directly in labor contracts concluded with employees, or a reference can be made in labor contracts to the relevant local regulatory act, in which these measures are spelled out in detail.

Note that, in accordance with Article 8 of the Labor Code of the Russian Federation, the collective agreement may provide for the need to coordinate the adopted local regulatory act with the trade union organization or other representative body of the labor collective. The procedure for taking into account the opinion of the trade union organization is set out in Article 372 of the Labor Code of the Russian Federation.

Requirements for ensuring safe working conditions for workers are established by sanitary rules and other regulatory legal acts of the Russian Federation. This is stated in paragraph 1 of Article 25 of the Federal Law of March 30, 1999 No. 52-FZ "On the sanitary and epidemiological well-being of the population." This means that in the local regulatory document or the relevant section of the labor (collective) agreement, the employer can refer to the sanitary and epidemiological rules and norms (SanPiN) and building codes (SNiP) currently in force in Russia.

For example, when equipping a place for eating, one should be guided by the requirements of SNiP 2.09.04-87. They indicate that the dining room should be equipped with a washbasin, a stationary boiler, an electric stove, and a refrigerator. Fixing in a collective agreement or a local regulatory document the obligations of the employer to purchase an electric kettle, microwave oven and other household appliances for employees with reference to the above-mentioned SNiP will serve as one of the weighty arguments to justify the costs of this equipment.

You can also use the recommendations on the approximate content of the section of the obligations of the employer and employee on conditions and labor protection in the labor (collective) agreement. These recommendations were developed by the Ministry of Labor of Russia and brought to the attention of organizations by letter No. 38-11 dated January 23, 1996. In addition, the employer must take into account the Recommendations for planning labor protection measures, approved by the Decree of the Ministry of Labor of Russia dated February 27, 1995 No. 11.

For example, according to the conditions of production (work), it is impossible to provide employees with breaks for rest and meals. In this case, the employer must provide employees with the opportunity to rest and eat during working hours (Article 108 of the Labor Code of the Russian Federation). The list of such industries (works) and places for rest and eating should be fixed in the internal labor regulations or other local regulatory act. The more detailed this document specifies what kind of furniture, household appliances, utensils and electronics (for example, a TV, music center, DVD player) the organization undertakes to purchase for the recreation and dining room, the more chances the company has to prove the reasonableness of the costs of equipment and the content of such a space.

Additional documents confirming the need to purchase household appliances for the office may be job descriptions of employees, providing for the continuous nature of work (without a break for eating) during the day or irregular working hours or round-the-clock duty.

Often, organizations purchase this or that household appliances and electronics in order to use it not to meet the sanitary needs of employees, but directly in the production process. For example, insurance companies record damage to insured property using cameras and video cameras. Organizations engaged in construction and major repairs also actively use photographic equipment in order to fix the volume and control the quality of work performed. VCRs and music centers can be used to instruct and train personnel in safety regulations at work.

In such situations, in order to justify the cost of purchasing household appliances and electronics, it is advisable to indicate when it is put into operation in which departments and for what purposes it will be used. Such information is usually reflected in the act of acceptance and transfer of fixed assets (form No. OS-111), material accounting card (form No. M-1722), order or order of the head. If the organization describes in detail the technological or management process, that is, there are technological maps, provisions on quality control of products (work performed, services provided) and other similar documents, the procedure for using household appliances and electronics for production purposes must be fixed in these documents.

At the same time, the employing organization should be prepared for the fact that even if the above documents are available, it is likely that you will have to defend your right to recognize expenses for household appliances and electronics in tax accounting in court. Of course, the more detailed the employer’s obligations to create normal working conditions for employees are prescribed in labor (collective) agreements and local regulations, the more likely it is to prove in court the legitimacy of accounting for income tax purposes on household appliances and electronics.

Arbitration practice in similar disputes shows that the presence of a set of interrelated documents for the organization (consisting, for example, of a collective agreement, job descriptions, internal labor regulations, orders and orders of the head) allows you to include in the costs the cost of almost any type of household appliances and electronics.

Of course, a small business is hardly worth spending time compiling these documents for the sake of one electric kettle. It is easier to ignore the cost of its acquisition for tax purposes. But for a large or even medium-sized enterprise that has a significant number of such objects on its balance sheet, the execution of the specified package of documents will certainly help to defend its position in court.
note

The organization has the right to decide what costs it needs to conduct business.
The Constitutional Court, in Ruling No. 320-O-P of 04.06.2007, indicated that the validity of expenses that reduce income received for the purpose of taxing profits cannot be assessed in terms of their expediency, rationality, efficiency or the result obtained. By virtue of the principle of freedom of economic activity, enshrined in Article 8 of the Constitution of the Russian Federation, the taxpayer conducts activities independently at his own risk, and only he has the right to evaluate its effectiveness and expediency.

Judicial control is not intended to check the economic feasibility of decisions made by business entities. This is noted in the resolution of the Constitutional Court of the Russian Federation of February 24, 2004 No. 3-P. The Supreme Arbitration Court of the Russian Federation adheres to a similar position. So, in paragraph 1 of the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation of October 12, 2006 No. 53, it is indicated that the judicial practice of resolving tax disputes is based on the presumption of good faith of taxpayers and other participants in legal relations in the economic sphere. In this regard, it is assumed that the actions of the taxpayer, resulting in obtaining a tax benefit (legal reduction in the amount of the tax liability), are economically justified, and the information contained in the tax return and financial statements is reliable. Thus, the obligation to prove the unreasonableness of certain expenses of the organization and the unjustification of their accounting for the purposes of taxation of profits rests with the tax authorities.
Tax accounting of expenses for ensuring normal working conditions

The costs of the organization to ensure normal working conditions are included in other expenses that reduce taxable income, on the basis of subparagraph 7 of paragraph 1 of Article 264 of the Tax Code. But if the company bought household appliances or equipment, the cost of which exceeds 20,000 rubles. (until 2008 - 10,000 rubles), and confirmed the need for such an acquisition, it is not entitled to recognize the costs of acquiring these objects at a time. After all, such assets are depreciable property. That is, their cost will be included in expenses gradually as depreciation accrues.

We will formulate arguments that will help organizations that care about their employees justify for tax purposes the costs of purchasing certain types of household appliances, electronics and interior items. In addition, we give examples from arbitration practice.
Air conditioners, fans, heaters

To confirm the need for expenses for the purchase and installation of heating, ventilation and air conditioning systems in office and industrial premises, organizations need to refer to the relevant SanPiN and SNiP. After all, every employer is obliged to comply with the requirements contained in these documents (clause 2, article 25 of the Federal Law of March 30, 1999 No. 52-FZ).

Hygienic requirements for the microclimate of industrial premises are established by SanPiN 2.2.4.548-96, which were approved and put into effect by the Decree of the State Committee for Sanitary and Epidemiological Supervision of Russia dated 01.10.96 No. 21. This document contains tables with optimal and permissible microclimate indicators at workplaces in industrial premises. In summer, the air temperature in the room should not exceed 25 ° C with a relative humidity of 40-60%. These standards are optimal and provide employees with a sense of thermal comfort during the working day and contribute to a high level of efficiency.

If we are talking about office space, links to the following documents will help justify the costs of purchasing air conditioners, split systems, fans and various heaters:
SNiP 2.09.04-87 "Administrative and domestic buildings". These norms contain general requirements for ventilation and air conditioning in administrative premises for various purposes;
SanPiN 2.2.2 / 2.4.1340-03 "Hygienic requirements for personal electronic computers and organization of work", put into effect by the Decree of the Chief State Sanitary Doctor of Russia dated 03.06.2003 No. 118. Paragraph 4.4 of this document states that in the premises , in which computers are installed, it is necessary to carry out systematic ventilation after each hour of work on the computer;
SanPiN 2.2.2.1332-03 "Hygienic requirements for the organization of work on copiers", put into effect by the Decree of the Chief State Sanitary Doctor of Russia dated May 30, 2003 No. 107. Clause 5.1 of the said document states that the room in which copiers work must be equipped with heating, ventilation and air conditioning systems.

Let's turn to arbitration practice. In its resolution dated 26.07.2006 in case No. А55-32558/2005, the Federal Antimonopoly Service of the Volga District supported an organization that, when calculating income tax, recognized expenses for the purchase of air conditioners. After all, air conditioners were installed and used by the company in its administrative premises, and thanks to their work, normal conditions were created for the work of employees. In other words, air conditioners were indirectly used in income-generating activities. This means that the organization had the right to include the costs of their acquisition in expenses that reduce taxable profit.

In later decisions of the same court, but already in other cases, the legitimacy of recognizing for the purposes of taxation profits the expenses for the purchase of a heater, a household air conditioner (decision dated 08.21.2007 in case No. A57-10229 / 06-33) and a fan (decision October 28, 2008 in case No. А55-865/08). Taxpayers' arguments: the costs of purchasing these objects (including through depreciation) are subject to Article 22 of the Labor Code of the Russian Federation, which states that the employer is obliged to ensure labor safety and conditions that meet the requirements of labor protection and occupational health, which is also enshrined in collective contracts. An additional argument in the case of the fan was the reference to paragraph 4.4 of SanPiN 2.2.2 / 2.4.1340-03, according to which rooms with working computers must be ventilated every hour. Since the installation of a fan ensures the normal functioning of computer equipment, the cost of purchasing it is of a production nature and can be taken into account when calculating income tax.

There are other examples of court decisions in which arbitration courts upheld taxpayers who reduced taxable income on expenses for the purchase of air conditioners, fans and other similar equipment (including through depreciation). We are talking about the decisions of the Federal Antimonopoly Service of the North-Western District of November 28, 2006 in case No. A56

34718/2005, Federal Antimonopoly Service of the Moscow District of March 13, 2008 No. КА-А40/1415-08 in case No. А40-33923/07-127-185 and Federal Antimonopoly Service of the Urals District of May 14, 2008 No. Ф09-3355/08-С3 in case No. A07-15074/07.
Refrigerators, kettles, coffee makers, kitchen furniture, crockery and dining room equipment

If a company allocates a special room for employees to rest and eat, then it is not difficult to justify the cost of purchasing electric kettles, coffee makers, microwave ovens, refrigerators and other household appliances. Indeed, by doing so, the organization fulfills the requirements established in Article 223 of the Labor Code of the Russian Federation. Recall that this article provides for the obligation of the employer to equip rooms for eating and rooms for psychological unloading and rest during working hours in accordance with the current standards.

The standards for equipping canteens and dining rooms are set out in paragraphs 2.48-2.52 of SNiP 2.09.04-87. So, with the number of employees per shift of more than 200 people, the organization should have a canteen, and with a number of up to 200 people - a canteen or canteen-handout. If the number of employees is less than 30 people per shift, a dining room can be equipped instead of a dining room.

The area of ​​the specified room is determined on the basis of one square meter for each visitor and must be at least 12 square meters. m. It is necessary to install a washbasin, a stationary boiler (electric kettle), an electric stove (microwave oven) and a refrigerator. In small organizations in which the number of employees does not exceed ten people per shift, instead of a room for eating, it is allowed to allocate an additional space in the dressing room (cloakroom) with an area of ​​​​at least 6 square meters. m to install a table for eating.

So, in order to justify the costs of allocating a room for a dining room or a room for eating and equipping this room with the necessary household appliances, kitchen furniture and utensils, it is advisable to include in a collective agreement or a local regulatory act (for example, in the internal labor regulations) a condition on providing employees of this room. In these documents, reference should be made to Article 223 of the Labor Code of the Russian Federation and SNiP 2.09.04-87. By documenting this way, courts generally uphold the right of taxpayers to recognize such expenses for income tax purposes. Here are some examples of similar judgments:
Decree of the Federal Antimonopoly Service of the Moscow District dated March 27, 2008 No. KA-A40 / 2214-08 in case No. A40-42333 / 07-109-150. The court pointed out that the costs for the purchase of household appliances (refrigerator, juicer, mini-kitchen, coffee maker, etc.) were made to ensure a normal working day and are related to the fulfillment of the duties assigned to the employer, which contributes to the achievement of the ultimate goal of the organization's activity - generating income. Thus, the organization had the right to include in expenses the amount of depreciation accrued on the specified fixed assets;
decision of the Federal Antimonopoly Service of the Volga District dated October 28, 2008 in case No. A55-865 / 08, in which the court, on the basis of subparagraph 49 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation, recognized the expenses for the purchase of a refrigerator and a microwave oven as legitimate. After all, they are necessary for equipping the room in which they eat, which means they provide normal working conditions;
Determination of the Supreme Arbitration Court of the Russian Federation dated July 27, 2007 No. 9080/07 in case No. A27-11993 / 2006-2. It states that the costs of acquiring refrigerators, kettles, microwave ovens, a freezer, an electric stove, a dining table, a TV set and other objects are associated with the arrangement of rooms for lunch and rest and are necessary for organizing normal working conditions for employees, that is, they are economically justified and aimed at generating income.

For example, the organization does not have a canteen or a special room for eating. The absence of a separate dining room does not release the employer from the obligation to ensure normal working conditions. In such a situation, employees should be given the opportunity to dine directly at their workplaces (Article 108 of the Labor Code of the Russian Federation). Therefore, the cost of purchasing refrigerators (Decree of the Federal Antimonopoly Service of the Central District dated January 12, 2006 No. A62-817 / 2005), a microwave oven (Decree of the Federal Antimonopoly Service of the Volga District dated September 4, 2007 in case No. A65-19675 / 2006-CA1-19), coffee makers ( Decree of the Federal Antimonopoly Service of the Moscow District of December 18, 2007 No. KA-A40 / 13151-07 in case No. A40-192 / 07-4-2), electric kettles (Decree of the Federal Antimonopoly Service of the North-Western District of April 21, 2006 in case No. A56-7747 / 2005 ) and other household appliances can be qualified as expenses for the creation of normal working conditions and taken into account when calculating income tax.
Bottled drinking water and coolers

Many organizations purchase for their employees not only various household appliances, but also provide them with clean drinking water. The Ministry of Finance of Russia believes that the expenses for the purchase of drinking water and the rental of a cooler can be recognized for tax purposes only if, according to the conclusion of the sanitary and epidemiological service, the water in the water supply is not suitable for drinking (letter dated 02.12.2005 No. 03-03-04 /1/408). Recently, however, arbitration courts usually do not agree with this position. In their decisions, the judges note that the cost of purchasing a cooler and drinking water reduces taxable income, regardless of whether the tap water is suitable for consumption or not. After all, such costs are an integral part of the costs of ensuring normal working conditions, and the tax legislation does not contain a requirement to submit a document on the quality of tap water (decisions of the Federal Antimonopoly Service of the Volga District of March 20, 2008 in case No. A55-9669 / 07-3 and the Federal Antimonopoly Service of the Moscow District of 05.05.2009 No. КА-А40/3335-09 in case No. А40-47054/08-108-151).

At the same time, there is an example of a court decision in which the court found unreasonable the costs of purchasing drinking water and paying for auxiliary equipment for its consumption in the presence of a centralized water supply (Decree of the Federal Antimonopoly Service of the Urals District dated 05.09.2006 No. F09-7846 / 06-C7 in case No. A60-41504/05).

Naturally, the results of the analysis of tap water, indicating its low quality, the presence of rust, sediment, mechanical impurities in the water, will be an additional and quite significant argument for including the costs of purchasing bottled drinking water in the costs. Hygienic requirements and water quality standards in centralized drinking water supply systems are given in SanPiN 2.1.4.1074-01, put into effect by the Decree of the Chief State Sanitary Doctor of Russia dated September 26, 2001 No. 24.
TVs, DVD players, VCRs, stereos, radios

Unlike household appliances (electric kettles, coffee makers, refrigerators), it is much more difficult to justify the costs of acquiring televisions, stereos, DVD players and other equipment. The Ministry of Finance of Russia has repeatedly spoken out categorically against the inclusion of TVs in depreciable property (letters No. 03-03-04/2/9 dated 17.01.2006 and No. 03-03-04/2/199 dated 04.09.2006). According to the financial department, such property is non-productive in nature, even if the organization uses televisions to obtain operational information of an economic nature.

There are more chances to confirm the need to purchase a TV and other equipment from those companies that, in accordance with Article 223 of the Labor Code of the Russian Federation, equip rest rooms and psychological relief for employees. Note that it is not necessary to provide a separate rest room for employees. For these purposes, you can allocate a place in the reception, secretariat, meeting room or meeting room, or use the room for eating. The obligation of the employer to equip such premises must be fixed in a collective agreement, local regulation or other similar document.

Let's turn to arbitration practice. In its decision dated 11/13/2006 in case No. А56-51313/2004, the Federal Antimonopoly Service of the North-Western District confirmed that the purchase of a TV set for the rest room was related to production activities and was related to the costs of ensuring normal working conditions.

Another example is the decision of the Federal Antimonopoly Service of the West Siberian District dated April 2, 2007 No. F04-1822/2007 (32980-A27-40) in case No. A27-11993/2006-2. In it, the court recognized that the expenses for the purchase of a TV and various household appliances (refrigerators, kettles, microwave ovens, a freezer, electric stoves, etc.) are associated with the arrangement of rooms for lunch and rest and are necessary for organizing normal working conditions for employees. In other words, such expenses are economically justified, aimed at generating income and, therefore, are taken into account for tax purposes.

Let's say a TV, VCR, video camera, camera or other equipment is used in a production process, for example, for briefing, training or presentations, fixing damage or the amount of work performed. As already mentioned, the procedure for their use should be prescribed in the local regulatory document (description of the technological process, order or order of the head). In the presence of such evidence, the courts usually support taxpayers and recognize the legitimacy of accounting for expenses (decisions of the Federal Antimonopoly Service of the North-Western District of April 21, 2006 in case No. A56-7747 / 2005 and the Federal Antimonopoly Service of the Ural District of September 24, 2007 No. F09-7797 / 07-C3 in the case No. A60-36582/06).
Vacuum cleaners and other equipment for cleaning premises, detergents and cleaning products

Currently, the cost of purchasing detergents and cleaning products, disposable paper towels, toilet paper, napkins, as well as vacuum cleaners and other cleaning equipment are the least controversial. The fact is that meeting the sanitary needs of employees is one of the obligations of the employer (Article 223 of the Labor Code of the Russian Federation).

These costs are related to expenses for household needs and are reflected in the composition of material expenses on the basis of subparagraph 2 of paragraph 1 of Article 254 of the Tax Code of the Russian Federation. Similar explanations are given in the letter of the Ministry of Finance of Russia dated April 11, 2007 No. 03-03-06/1/229.

It is desirable that the amount of sanitary and hygiene products used correspond to the area of ​​\u200b\u200bthe premises and the number of employees. Otherwise, such expenses may be considered economically unjustified.

Arbitration courts, as a rule, confirm that the purchase of dishwashing liquid, washing powder, toilet paper, other cleaning and detergents is due to the need to comply with sanitary and hygienic requirements and allows you to keep production and administrative premises in proper condition (resolution of the Federal Antimonopoly Service of the Volga District of 03.07 .2007 in case No. A65-20634 / 06 and the decision of the FAS of the Moscow District of December 25, 2006, December 27, 2006 No. KA-A40 / 12681-06 in case No. A40-20791 / 06-118-198).
Curtains, blinds, mirrors, aquariums, indoor flowers and other interior items

To justify the cost of purchasing curtains and blinds, you can use the Hygienic requirements for insolation 3 and sun protection of residential and public buildings and territories (SanPiN 2.2.1 / 2.1.1.1076-01), which were put into effect by a decree of the Chief State Sanitary Doctor of Russia dated October 25 .2001 No. 29.

It is more difficult to confirm the validity of expenses for the purchase of mirrors, indoor flowers, aquariums and their care items. The Ministry of Finance of Russia clarified that stands and pots for indoor plants are intended for office interior decoration and are not expenses associated with the organization's activities (letter dated May 25, 2007 No. 03-03-06 / 1/311). Such expenses cannot be taken into account when calculating income tax, since they do not meet the main criteria established in paragraph 1 of Article 252 of the Tax Code of the Russian Federation. However, after analyzing arbitration practice, we can name several ways to justify the costs of acquiring and maintaining interior items.

Method one. Prove that the interior was designed and created during the construction of the building and is an integral part of it. Therefore, the cost of creating the interior is included in the initial cost of the building and is included in the costs as depreciation accrues. If the useful lives of the interior and the building itself do not match, the interior may be accounted for as a separate inventory item of property, plant and equipment.

Thus, the Federal Antimonopoly Service of the Moscow District in its decision No. KA-A40 / 12910-08 dated January 21, 2009 in case No. A40-35465 / 08-139-123 noted that the installation of the aquarium system and decorative landscape composition was carried out simultaneously with the construction of the premises itself, that is Initially, a single design of the premises was assumed. In addition, the organization presented the results of a marketing study confirming that the use of these systems and compositions helps to attract customers, increase the cost of renting premises and the effectiveness of sales activities. Taking into account these arguments, the court recognized the costs of maintaining aquariums and decorative landscape composition as reasonable.

Method two. Confirm that the design of the premises in a special style increases the attractiveness of the object for potential customers (buyers, tenants, etc.). After all, the costs of acquiring interior items are aimed at creating a favorable image of the taxpayer among external visitors, therefore they are of an industrial nature and reduce taxable profit. This option is suitable for those organizations that rent premises or are engaged in trade, provision of services, that is, they have trading or client rooms, salons, shops and other premises for customer service.

For example, the Federal Antimonopoly Service of the Moscow District, in its decision dated 10.10.2008 No. KA-A40 / 8775-08 in case No. A40 3666 / 08-129-15, confirmed that the organization legally took into account for tax purposes the costs of purchasing artificial flowers to decorate the client room. In another case, the court also concluded that the costs of installing aquariums in premises where workplaces are rented out can be recognized when calculating income tax (Decree of the Federal Antimonopoly Service of the Moscow District of 07.09.2006, 11.09.2006 No. КА-А40 / 8421-06 in case No. A40 76012/05-116-623). The fact is that in most of these rooms there are no windows, and the aquariums installed in them can significantly reduce the negative consequences of a lack of sunlight and natural light. In other words, aquariums increase the attractiveness of the premises for potential tenants and, therefore, are used exclusively for production purposes. Similar conclusions are contained in the resolution of the Federal Antimonopoly Service of the Moscow District dated June 16, 2009 No. KA-A40 / 5111-09 in case No. A40-73552 / 08-111-338.

Method three. Provide evidence that specific interior items (for example, indoor flowers or curtains) were purchased to ensure normal working conditions for workers. It would seem that this method is the most obvious and natural. Here are a few examples of court decisions in which the courts agreed with such arguments of organizations:
Decree of the Federal Antimonopoly Service of the West Siberian District dated April 2, 2008 No. F04-2260/2008 (3201-A45-40) in case No. A45-10220/07-49/89. In it, the court indicated that the organization purchased indoor plants and care products for them in order to ensure normal working conditions, protect the health of employees located in the premises where computers and office equipment work, and increase the humidity in these premises. Therefore, the company has rightfully reduced taxable income by the amount of expenses for the purchase of indoor flowers and care products;
Decree of the FAS of the Moscow District of December 25, 2006, December 27, 2006 No. KA-A40 / 12681-06 in case No. A40-20791 / 06-118-198. Since the utensils and furnishings were purchased for use in the taxpayer's business building and provided a normal working process, the court agreed to recognize the costs of acquiring this property for tax purposes.

At the same time, we note that arbitration courts do not always support taxpayers in such situations.
value added tax

Based on the provisions of the Tax Code, the procedure for deducting VAT presented by the supplier of acquired property does not depend on how the organization takes into account this property when calculating income tax. An exception is normalized expenses (for example, representation, advertising). The amount of VAT on such expenses is deductible in the amount corresponding to the standards for recognizing these expenses for profit taxation purposes (clause 7, article 171 of the Tax Code of the Russian Federation).

Therefore, if an organization carrying out VATable activities has accepted household appliances (appliances, interior items, etc.) for accounting and has properly executed primary documents and an invoice for it, then it has the right to take into account in the general order. However, the Russian Ministry of Finance believes that VAT on non-production property cannot be deductible (Letter No. 03-03-04/2/9 dated January 17, 2006). The tax authorities are of the same opinion. Letter No. 03-1-08/204/26-В088 dated January 21, 2003 of the Ministry of Taxation of Russia explained that VAT amounts on property (teapot) purchased for own needs were not deductible. In other words, the right to deduct VAT is made dependent on whether the costs of acquiring this property are recognized for profit tax purposes or not. But the Tax Code does not contain such a requirement. Do not support this position and arbitration courts. They, as a rule, indicate that the norms of Chapter 21 of the Tax Code of the Russian Federation do not make the taxpayer's right to apply a tax deduction dependent on the production or non-production nature of the expenses incurred (decisions of the Federal Antimonopoly Service of the Urals District dated April 24, 2006 No. F09-2909 / 06-C7 in case No. A60-35156 / 05, FAS of the Volga District dated 07/01/2008 in case No. A57-10917 / 07 and dated 04.23.2009 in case No. A55-9765 / 2008).

So, the organization has the right to present for deduction the amount of VAT presented on purchased household appliances and electronics, even if it is not entitled to recognize the costs of its acquisition (including through depreciation) when calculating income tax.

In a situation where expenses for the purchase of household appliances, interior items and other similar items are recognized in tax accounting, there should be no problems with deducting VAT on them. This is confirmed by the decisions of the Federal Antimonopoly Service of the Volga District dated August 28, 2007 in case No. A55-17548 / 06 and the Federal Antimonopoly Service of the Far Eastern District dated February 6, 2009 No. F03-6187 / 2008 in case No. A59-603 / 2008-C24.
Accounting for household appliances and corporate property tax

To date, the issue of how to reflect in accounting household appliances, electronics and equipment purchased to meet the sanitary needs of workers and create normal working conditions has not been resolved. But the amount of property tax that the organization must pay to the budget depends on the answer to it.

As already mentioned, the tax authorities most often prohibit companies from reducing taxable income by the amount of expenses for the purchase of household appliances, equipment, interior items and other similar items. At the same time, they insist that property tax must be paid on these assets.

In addition to the above position of the tax authorities, there are two more points of view on this issue.

Opinion first. Household appliances and electronics cannot be included in current (materials, costs) or non-current (fixed assets, equipment for installation) assets. The cost of its acquisition, regardless of the amount, should be accounted for as other expenses and reflected in the debit of account 91 “Other expenses”, since the specified property is not directly related to the production process. In other words, household appliances are not subject to property tax.

Second opinion. Depending on the cost of acquisition, household appliances and electronics should be included in property, plant and equipment or reflected as inventories. The fact is that in the Regulation on accounting and financial reporting in the Russian Federation, approved by order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n, assets are not divided into production and non-production. That is, the same rules apply to any asset.

If household appliances meet the requirements listed in paragraph 4 of PBU 6/01, they should be included in accounting in fixed assets, determine the useful life and depreciate during this period. For the convergence of tax and accounting accounting, it is advisable to establish the same useful life of these assets.

Fixed assets worth no more than 20,000 rubles. per unit can be reflected in accounting and reporting as part of inventories, that is, written off as expenses at a time after transfer to operation (clause 5 of PBU 6/01). Moreover, the organization can independently establish in the accounting policy a different limit on the value of such property, not exceeding 20,000 rubles. per unit, for example, 18,000 rubles. In this case, it must ensure the safety of these objects and proper control over their movement. That is, keep cards and journals of accounting, issuance or movement of objects, assign them to financially responsible persons, reflect them on off-balance accounts, etc.

Most household appliances cost less than 20,000 rubles. This means that in accounting their cost can be included in the costs immediately after commissioning. At the same time, the cost of purchased household appliances is written off to the debit of cost accounting accounts (accounts 20, 23, 25, 26, 29 or 44) and is not included in the calculation of property tax.

Expensive household appliances and equipment (worth more than 20,000 rubles per unit or above the limit set by the organization) are subject to depreciation over their useful lives. Consequently, the residual value of these assets is included in the tax base for property tax.

A similar opinion is shared by the Russian Ministry of Finance. In a letter dated April 21, 2005 No. 03-06-01-04 / 209, he explained that when buying household appliances and other property to ensure normal working conditions for employees, the acquired assets are accepted for accounting as fixed assets and are subject to corporate property tax.

In order to improve the results of labor for any worker in the company, one must first take care of improving labor factors and create a safe and comfortable environment for workers. The environment that surrounds the employee and the factors affecting his result of work are called working conditions. Labor factors are divided into the following groups: physical (humidity and air temperature, vibration, etc.); chemical (substances that adversely affect the body of workers and have a negative impact); biological (pathogenic microorganisms, inertia, etc.).

In order to protect workers and make working conditions the most optimal, special standards have been developed, which cannot be exceeded. More efficient performance and its results primarily depend on the climatic factors of labor (temperature and humidity, etc.), the scientific and technical process and, of course, on the employee. Technological processes that occur in the course of work in production have the strongest influence on labor and its results. It is most difficult to work in the so-called "hot shops" and therefore, to optimize labor factors, more serious and complex measures are required to improve labor factors. Professional harm is caused not only by the technological process, but also by violation of the rules of the organizational process of work and sanitation standards.

The labor factors that surround the employee, one way or another, have a negative impact on his health and his performance. The scientific organization of labor is designed to minimize the negative impact on the worker's body and create the most comfortable working conditions. To do this, there are special standards for the workplace, compliance with working conditions must be monitored. They also develop special protection measures against adverse environmental factors, the implementation of which is also subject to special control of working conditions.

Physical working conditions at the enterprise

Physical working conditions are air humidity and temperature, the degree of air dustiness, vibration and noise, illumination of workplaces, etc.

Temperature conditions greatly affect the performance of workers. Special equipment, machines, machine tools emit heat, but the person himself is a source of heat.

Speaking from the point of view of physiology as a science, then a person's basis of life is metabolism, which maintains the internal environment of the body in relative constancy. In the process of life, the human body constantly consumes and expends energy, and the degree of severity primarily affects how energy is spent.

The severity of energy expenditure is divided into four levels

1 level- this is an easy type of labor, in which 2200-2600 kcal is spent. per day

2 level- this is a moderately heavy type of labor, with an energy consumption of 2880-3400 kcal. per day;

3 level- this is a hard type of labor, with a consumption of 3600-4000 kcal .;

4th level- this is a very difficult type of labor, with a consumption of more than 4200-6000 kcal.

According to the standards, energy consumption per day is not more than 4800 kcal. And then, for a very short period of time. If these standards are constantly exceeded, then the employee is at risk of getting serious occupational diseases in the working environment.

The most optimal air temperature for the conditions at the workplace is:

• for light work - 22-24 degrees Celsius;
• for moderately hard work - 17-21 degrees Celsius;
• for hard work - 16-18 degrees Celsius.

The temperature regime and sanitary standards are not constant, but depend on seasonal and climatic changes, on the saturation of radiant heat, convection and the degree of exposure of workplaces.

In order to create the most comfortable working conditions for a worker, air conditioners, ventilation units, air showers, etc. are installed near his workplace. The human body is constantly exposed to aggressive environmental influences (radiation, evaporation, convection), and with increased speed of movement and air humidity, this negative effect is amplified many times over. With increased air humidity, more intense heat exchange occurs between the body and the external environment. In order to maintain the normal state of the air, it is necessary to keep the humidity in the range of 30 - 60 percent, for which special organizational and technical measures are being developed for factors in the workplace.

Air pollution at the enterprise also negatively affects human health, especially the respiratory system, skin and vision. Pollution occurs due to the presence of aerosols, accumulation of dust (organic and inorganic, radiation and mixed nature). Organic dust is particles of animal and vegetable origin, and inorganic dust is particles of minerals and metals. The finer the dust particles, the more harmful they are to the health of workers. The greatest harm is caused by the presence of chemicals in the composition of dust. In order to avoid the harmful effects of polluted air, enterprises carry out special measures to purify the air masses of workplaces, which include the improvement of technological equipment, the introduction of protective equipment (individual and collective) into the working environment, control and elimination of harmful substances in the environment. environment.

Vibration and noise also affect the health and results of the labor process. From strong constant noise, a person gets tired faster, his working capacity decreases, the sense of danger is dulled, and the speed of thinking decreases. With prolonged exposure to noise on the human body, diseases of the hearing apparatus develop, and as a result, the vestibular apparatus suffers greatly.

Noise is measured in decibels and noise frequency in hertz. Noise is classified according to the degree of tension, loudness and is divided into the following groups: normal, increased, high, very high and maximum high. By frequency, noise is divided into low-frequency, medium-frequency and high-frequency.

Vibration is vibrations of solid bodies or mechanical vibrations that can have a negative impact on the human body as a whole. Vibration can be local or general. During vibration, the human nervous system suffers greatly, and this affects its performance, the processes of inhibition and excitation are disturbed, and the body's fatigue increases. When exposed to high-frequency vibration, blood pressure rises, motor functions and muscle endurance decrease.

In order to minimize the negative impact of vibrations and noise in production in the area where all work takes place, it is necessary to constantly monitor their level in the area of ​​workplaces with the help of special equipment and use special protection measures.

Light is one of the very important factors of the workplace, which also affects the work process in the area where the workplace is located in the enterprise. The lack of light in the area where the workplace is located leads to rapid fatigue of the optic nerve, which leads to drowsiness and, as a result, a decrease in efficiency. The lighting of the workplace should be uniform and sufficiently saturated. If there is not enough natural light (sunlight), then a sufficient number of sources of artificial lighting should be purchased for the workplace. The direction of the light is also important, the shadow should not fall on the workplace, the light should not blind the eyes, and for some species it is necessary to monitor the spectral composition of the light.

As a result of the work performed, the quality and productivity of employees will improve. To improve the labor process, it is also important what color the room in which the workplace, equipment and tools are located is painted. Some colors have a positive effect on the working conditions of an employee, and there are those that increase fatigue, cause aggression, and depress the nervous system. Scientists have identified how colors affect the human body, special attention is paid to red, as it can cause neuroses:

• red color - increases the immune properties of the body, increases blood pressure;
• orange - strengthens lung tissue;
• yellow - improves digestion and strengthens the nervous system;
• green - accelerates wound healing;
• blue - in small doses restores the nervous system.

The management and administration of organizations and enterprises must take measures that improve working conditions at any workplace and ensure work safety. Providing workers with special protective equipment, introducing special safety equipment to the workplace that prevent injuries in the workplace, monitoring sanitary standards - all these activities will help to avoid and reduce the risk of injuries and occupational diseases.

In recent years, the Russian Federation has significantly reduced control over how sanitary and hygienic working conditions are carried out at workplaces. According to statistics, about 6 million people have unfavorable working conditions for their workplace. These are workers of metallurgical enterprises, textile industry, mechanical engineering, fuel and energy enterprises. Environmental protection was also in a very unfavorable position. Harmful working conditions affect every sixth employee and this is only at state-owned enterprises, and in the future, unless you start checking working conditions at the enterprise for the workplace of employees, the situation will continue to worsen. The most unfavorable situation with jobs occurs in the industrial, construction and transport sectors. In private enterprises, the situation is even worse. According to statistics, up to 80% of them have unfavorable working conditions in the workplace. If the necessary measures are not urgently taken, then in the coming years more than 11 million people will work in hazardous industries.

Provides for the mandatory inclusion of this clause in the employment contract.

Characteristics of the production process

The production process is a combination of three processes - the main, auxiliary and service, which are aimed at manufacturing a specific finished product.

The main type of processes are those procedures that contribute to the transformation of raw materials into a finished product.

Auxiliary - actions that contribute to the normal course of the main processes. These include, among other things, the repair of equipment, the manufacture of tools, and so on.

Maintenance - procedures that ensure the continuity of production. These include the storage of raw materials, their transportation, technical quality control, etc.

The environment in which a person works

The definition of the working environment is understood as the environment in which the employee carries out his work activities.

The working environment includes the following factors:

• The subject of labor is the element on which human labor is concentrated.
• Means of labor - equipment that contributes to the impact of a person on the object of labor.
• The product of labor is the result of the production process.
• Various types of energy.
• Natural and climatic factors.
• Staff.
• Animals and plants.

Work intensity

The intensity of labor refers to the amount of labor that an employee expends in a certain time period.

This indicator is assessed based on the following factors:

1. Intensity.
2. The pace of work.
3. Employee employment.
4. The burden of labor.

Classification by danger and harmfulness

The classification of working conditions according to danger and harmfulness occurs in accordance with the Federal Law of December 28, 2013 No. 426-ФЗ “On the Special Assessment of Labor”, namely. Thus, working conditions are divided into four classes:

environmental factors

During the working day of an employee, his body is affected by circumstances that can cause certain changes.

They are referred to as environmental factors.

The norm for each of these factors is set by individual characteristics in production.

Certification

Thus, in order to protect the rights of the employee, the employer is obliged to provide him with acceptable working conditions or provide compensation for the harm that is caused to the employee in the performance of his labor activity.