Greetings, dear friends! Today we will be dealing with the renewal and/or retirement of workwear, safety footwear and other personal protective equipment (PPE). In this note, you can download for free a number of examples of local regulatory documents, with the help of which the renewal and/or write-off of workwear and other personal protective equipment will be carried out.

Disposal of workwear and other personal protective equipment. Extension of terms and repair of personal protective equipment

In order to write off and/or extend the period of use of special clothing, special shoes and other personal protective equipment (PPE), in accordance with Article 221 of the Labor Code of the Russian Federation, clause 22 of the Inter-industry rules for providing workers with special clothing, special shoes and other personal protective equipment approved By order of the Ministry of Health and Social Development of the Russian Federation dated June 1, 2009 No. 290n, the employer must create a special commission to determine the degree of wear and suitability for further use of used PPE.

The purpose of this commission is to determine the suitability of workwear and other personal protective equipment for their further use and reflect the results of its work in the relevant PPE Inspection Report and, if necessary, in the PPE Disposal Certificate.

For implementation, instructions on determining the suitability of personal protective equipment for further use and/or a general provision on providing workers with special clothing, safety footwear and other personal protective equipment may be quite useful.

It is advisable to include in the commission to determine the suitability of personal protective equipment for further use those who are directly related to it at all levels. For example, chief accountant, manager of a household, production manager, occupational safety specialist, etc.

In cases where the commission determines that workwear and other personal protective equipment require repairs, a specialized organization is involved on a contractual basis. You can also download an example of a contract for the provision of such services in this note.

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The appendices of the order contain two forms of the Act:

— ACT of inspection of special clothing, special shoes and other personal protective equipment

ADDITIONALLY

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__________________ ____________ 201_.

Commission consisting of _________________________________, ________________________________,

(position, full name)

appointed by order for LLC _____________ dated _______________ 201_ N ___________, wrote off the following materials due to their unsuitability for further use:

The following were recognized as persons due to whose fault the examined materials were found to be unsuitable for use: _______________________________________________

Disposal of gloves, mittens

Olga wrote:

Bronsi wrote:

Olga wrote:

Hello, maybe of course it’s off topic, how can you make standards for writing off the materials that are given to the cleaning lady, soap, cloudberries and all that? Your right to develop standards. Make it in any shape (as you wish).

Only then will you have to do an analysis (I do it at the end of the year), and everything that is above the norm will have to be written off at the expense of profit. So, if everything is bought differently every month, should we make new norms every month or what? and what does it mean to do analysis? For what?

Cleaning agent (powder) -3 pcs (for example, you will have some kind of Pemolux or something else) do not indicate the name of the product,

Cleaning agent (gel) - 2 pcs (e.g. Sanfor, Sanox, etc.)

Washing powder - 3 kg

Toilet soap - 5 pcs

Sample act for write-off of materials

Materials represent a material reserve purchased by an organization for the production or maintenance of a specific process. All of them are recorded on established accounts.

If a defect or damage is discovered, it is written off. In order to do this, you need to follow the established instructions. This happens in a certain order:

1. First of all, you need to organize a commission consisting of financially responsible persons. They are authorized to draw up an act of writing off materials - a special certificate that includes the date, full name and positions held by the persons of this meeting, a list of materials being written off, their volume, cost and the reason why they are written off. All representatives of the commission must sign the act, after which it is approved by the head of the enterprise.

2. After this, the accountant reflects the book value of written-off materials (account K10) and the amount of damage or shortage within the framework of direct loss (D94). These entries are made on the basis of the act of removing materials from the balance sheet. If perpetrators are involved, settlements are made with personnel to compensate for material losses (account 73, subaccount 2).

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3. If the write-off occurs due to a natural disaster, the following note is made: D99 profit and loss K10. Such an action is carried out on the basis of not only an act for removing materials from limited accounting, but also a certificate from the accounting department.

Form of act for write-off of materials

Removal from balance sheet accounting is carried out through a certain statement, the index of which is determined by the name of the material and industry. For example, the act of writing off materials m 29 is a report on the costs of building materials.

The form of such an act is considered the basis for their write-off and for reconciling the actual consumption of building materials with certain cost standards. A statement in form M-29 is created separately for each object and maintained throughout the year by the senior foreman (head of the construction site) with the required number of loose sheets.

Before starting construction, the organization’s technical department fills out the 1st section of Form 29, indicating the standard of required materials. After this, the foreman records the volume of work performed in it.

The next (second) section reflects the costs of materials during construction, which are indicated by the foreman and compared (by him) with production volumes.

Every month, during construction and installation activities, the foreman makes a report on material costs and overexpenditure, indicating their reasons. He must submit this report monthly to the VET and accounting department.

For the next month, the foreman receives it only after checking with the boss and his approval.

To add data to Form 29, the basis is considered to be such primary accounting documents as a waybill, form KS-6 (accounting for actions performed), and the procedure for consuming building materials.

In such organizations they are written off according to the picking card, which is issued in 3 copies. Monthly information after a year shows the remaining balance for all categories of materials (concrete, sand, etc.) and for the individual nature of the work (finishing, utilities, etc.).

After analyzing all the documents, the PTO and accounting department jointly prepare an act, which is subsequently certified by the signatures of the members of the assembled commission and approved by the 1st head of the construction organization.

Example of an act for writing off materials

An act of write-off of materials is required not only so that during construction work the contractor does not have all sorts of conflicting questions about the consumption of materials.

For control authorities (up to the tax inspectorate), it is a document supporting and confirming expenses. A write-off act is created based on the certificate of work performed (KS-2).

An important point that needs to be taken into account is the fact that write-off rates are determined in strict proportion to the prices of the KS-2 act.

In the example of filling out a statement for writing off materials, you can see how much material was allocated according to regulatory standards and how much was actually spent.

Thus, you can easily determine their real savings or possible overruns. According to the rules for filling out this document, the following information must be recorded in it:

- day (calendar) of drawing up the document

- place of work

- all representatives of the commission (with names and their positions)

- name of the material and its volume

- price and total cost

- signatures of the commission members and the head of the enterprise.

Thus, the act of write-off is a very useful document, not only for reporting, but also for the managers themselves: it makes it possible to simply track material consumption at the assigned construction site.

Sample act of transfer of material assets

To register the fact of acceptance and transfer of material assets, an appropriate act is formed, which indicates the quality indicators of the assets transferred under responsibility for storage.

This document is signed by the custodian and the depositor and is documentary evidence of the movement of valuables. The number of samples of this act and their configuration is determined separately in each specific case, as it depends on the situation and type of values.

Material assets are transferred both for household storage and for special storage conditions. Accordingly, the act of writing off materials initially implies household storage.

The transfer and receipt are formalized by an act drawn up in accordance with the agreed terms of the storage agreement. Here either a specific time period or a period defined as on demand can be indicated. Here you need to clearly distinguish between such documents according to their typical features:

- act of acceptance and transfer of material assets for storage

- acceptance and transfer of inventory items

- acceptance and transfer of fixed assets

- transfer of funds.

It is clear that a storage agreement implies the transfer of an item with its subsequent return. This feature allows us to distinguish between storage and security obligations.

In the latter case, neither the transfer nor the return of the item is included. In addition, it should be taken into account that if there is a storage agreement, the transfer and return of material assets can be carried out through the execution and approval of traditional invoices with a note that the transfer is carried out for storage under responsibility.

Form of act of transfer of material assets

The act of transfer of material assets is a necessary certificate, the execution of which is a generally mandatory measure when taking into account the presence of storage of inventory or other assets.

The legislation of the Russian Federation predetermines a single form of such a document - MX-1 (code 0335001 according to OKUD). Each enterprise is given the right to fill out this ready-made form or, in its likeness, to develop its own form if there is a need to narrow it down or, conversely, to introduce additional columns or sheets in the document. However, cardinal changes, as well as exclusion of details established by law, are strictly prohibited.

Since this certificate is two-sided, it is drawn up in 2 samples, as well as the act of writing off materials. The form is filled out by both the custodian and the depositor.

It must clearly qualify the transferred product or other value, indicating in detail its essential display. The price equivalent of the transferred goods is very significant, due to the fact that the custodian organization appears to be a financially responsible figure.

In the event of loss or other extraordinary circumstances, she will have to compensate for the damage caused, commensurate with the price value of the transferred material value.

Form of act for write-off of materials

The form for the act of removing materials from the balance sheet is arbitrary in nature - there is no unified form for such a document. Depending on the specifics of the organization and the type of material, the accountant develops the form of the act independently.

And despite the fact that such a document does not need to be drawn up to facilitate work with documentation (due to the lack of an established form), the tax inspectorate thoroughly checks the documentary evidence of material expenses. Therefore, there are some rules for filling out forms.

A materials write-off act is drawn up as follows:

- at the top (right side) is the signature of the head of the organization (with a transcript of the signature and an indication of the position occupied)

- followed by the date and place of drawing up the document

- then - a list of commission representatives (full name, position and signature)

- the reason for the removal of materials from the balance (theft, damage, unsuitability for subsequent use, etc.)

- the tabular part of the form is intended for a list of materials being written off, their volume and cost (the amount is indicated in words).

Forms of acts for write-off of materials

Any company or enterprise purchases materials and then spends them on various needs. For this purpose, the following statements are prepared:

1. For the regular withdrawal of materials from the warehouse, there are limit cards. At a construction site, for example, it will be cement or brick. Filling out such forms is done for a monthly period. In this case, one sample is stored in the warehouse, and the other is kept by the financially responsible person. At the end of the period, the document is given to the accountant to record the disposal of materials.

2. A one-time release of goods is recorded in the invoice or request for its withdrawal. When withdrawing from the balance sheet, the accountant indicates both the materials account and the cost estimate. However, in accounting, material costs are taken into account only in financial terms. Due to the fact that materials are received in unequal parts, at different times and at different prices, there are several options for removing them from the balance sheet:

Weighted average cost method. Average unit cost (based on item received and volume) multiplied by quantity scrapped

FIFO method. Initially, materials of the 1st batch are written off, and then subsequent ones

LIFO method. First, the last batch is deregistered, and then the first receipt of materials. This method is often used in construction, the result of which is recorded in the act of writing off materials m 29

Identification method. Removal from balance sheet accounting here is carried out at the cost of a unit of material.

When filling out the forms for these acts, all the necessary data is indicated: number, date, material, quantity, price, storage location, reason for write-off and total costs.

In addition to the signature of the commission (3 people) and the seal of the head, such an act is also signed by the financially responsible person who is not a member of the commission.

Rustling. Accounting for special clothing and special equipment is carried out in accordance with the general procedure in accordance with the Guidelines for the accounting of special tools, special devices, special equipment and special clothing, approved by Order of the Ministry of Finance of Russia dated December 26, 2002 N 135n.

Expenses recorded on account 26 "General business expenses" are written off, in particular, to the debit of accounts 20 "Main production", 23 "Auxiliary production" (if auxiliary production produced products and work and provided services to the outside), 29 "Service production and farms" (if the servicing industries and farms performed work and services outsourced).

But these are already accounting jungles, the estimator does not need them

Stationery write-off act

Every company uses stationery for its activities. Very often, office supplies are expensed at the time of purchase. This is mistake. Tax authorities do not recognize expenses for office supplies registered in this way, and companies will be charged additional income tax. The basis for attributing office supplies to expenses is the act of writing off office supplies.

At what stage is the document drawn up?

When stationery is received from the supplier, a receipt order is filled out in form M-4. Their transfer to the structural unit is carried out using a demand invoice (form No. M-11). Next, you need to rely on clause 98 of the Methodology for accounting of MPZ (approved by Order No. 119n dated December 28, 2001, Ministry of Finance of the Russian Federation), which gives the organization the right to release materials to departments without indicating the purpose.

In this case, only their internal movement occurs, but there is no confirmation of their consumption, and therefore no basis for including them in expenses. The act of writing off office supplies will close this issue. If in f. No. M-11 indicated the purpose of the stationery, then the write-off act need not be drawn up.

Form and sample of the act

Enterprises can develop the form of the act on their own, since there is no standard form provided. Reflection of details should be based on Art. 9 of the Federal Law “On Accounting”, No. 129-FZ dated November 21, 1996 and information from clause 98 of the Methodology. The form of the act must be approved (clause 4 of PBU 1/2008) as an annex to the accounting policy.

Details in the form:

Title of the document

Business name

Date of preparation

name of business transaction (use of office supplies)

data on the business transaction (name of each material, its quantity, accounting price, amount, cost code or name, consumption rate in quantitative and total terms, excess expenses, reason for overspending)

positions of persons responsible for the completion and correctness of registration of a business transaction

signatures of responsible persons.

Sample act

The organization independently determines the frequency of drawing up acts, the list of departments in which it will be applied, and the specific procedure for drawing up the document.

Reflection of the transaction in accounting and tax accounting

Writing off office supplies as expenses is carried out according to acts. In accounting, account No. 10 “Materials” is credited, and the appropriate account will be debited: No. 44 “Sales expenses”, No. 26 “General business expenses” or others.

In tax accounting (according to Article 264, paragraph 1, subparagraph 24 of the Tax Code of the Russian Federation), the company has the right to attribute funds spent on stationery to other expenses.

Promotional Products

It happens that in business activities, employees are given stationery for work intended for advertising campaigns of the enterprise (logos and other data of the organization are printed on pens, notepads and other goods). For tax purposes, their cost can also be included as expenses. However, the restrictions provided for certain advertising costs will not apply. (conclusion from the resolution, as an example, FAS Moscow District No. KA-A40/17593-10 dated January 31, 2011).

The costs of office supplies can be taken into account both by companies under the general taxation regime and by “simplified” companies that pay tax on the object according to the “income minus expenses” scheme. The supporting normative act is Art. 346 clause 1 subclause 17 (Tax Code of the Russian Federation).

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By law, all organizations must provide their employees with special clothing, as it is necessary to protect them from unwanted environmental influences while performing their duties.

Accounting for workwear in 1C 8.3 Accounting 3.0 is carried out in accordance with Order of the Ministry of Labor No. 997n. In this step-by-step instructions, we will look in detail at the entire process of writing off workwear in 1C with different useful lives due to the fact that accounting standards for them differ.

First of all, you must reflect the purchase of the workwear itself in the program. To do this, go to the “Purchases” section and create a new document “Receipts (acts, invoices)”.

Fill out the header of the document, indicating the standard details of the supplier, your organization and where the purchased goods will be listed.

In our case, the organization purchases rubber boots, a blue cotton robe and cotton gloves. As you can see, in the figure above, all item items have an accounting account of 10.10. 1C 8.3 filled it out automatically.

If this does not happen for you, go to the card of the corresponding item item and make sure that “Workwear” is set as the item type.

We will also check the rules for determining the accounting accounts for the rubber boots we buy. Her priority score is 10.10.

We will not fill out anything else in this document. Now you can carry it out and check the correctness of the formation of movements.

Transfer into operation

After the fact of receipt of workwear was reflected in 1C 8.3, it began to be listed in the main warehouse as account 10.10. Now you can issue it directly to the organization’s employees. The document “Transfer of materials for operation” is used for this purpose. You can create it based on the workwear receipt we just created.

1C Accounting automatically filled in all possible fields, but suppose that we want to put into operation only 10 rubber boots. In the tabular section we indicate the physical person - Abramov Gennady Sergeevich. It is he who will now be credited with rubber boots.

Pay special attention to filling out the “Purpose of Use” column, which is marked in the image above. It contains an element of a special directory, which indicates the procedure for repaying the cost of special clothing and special equipment.

You can fill out this guide yourself. In our example, the linear method of paying off the cost was chosen. We are going to reflect expenses on account 25.

Assume that the useful life of the rubber boots in this example assignment will be 11 months. In accordance with the law, such workwear can be written off immediately if the period does not exceed 12 months.

After entering all the data, the document can be processed.

Disposal of workwear

Based on the transfer of materials into operation, this workwear can be written off.

The document was filled out automatically, and all we had to do was change the number of rubber boots to be written off.

After posting the document in the postings, you can verify that all boots in the amount of 10 pieces were written off from account MTs.02.

Return from service

Sometimes in practice there are cases when workwear needs to be returned from use. There can be many reasons for this phenomenon, for example, dismissal, sick leave, business trip or transfer of an employee.

A document for the return of their use can be created based on the transfer of materials into operation.

In this case, just like in the previous example, you just need to indicate the quantity. The image below shows an example of one pair of wellington boots being returned.

After posting the document, we see that one pair worth 150 rubles has been written off from account MTs.02. The boots accounting account has changed from 10.11.1 (in service) to 10.10 (in warehouse).

Repayment of cost

We will add one more item to the previously introduced transfer of workwear - “Blue cotton robe” in the amount of 5 pieces. In the purpose of using the robe, we indicate that its useful life will be 18 months, that is, a year and a half.

Repayment of the cost of the robe will be made at the close of the month. In our example, all documents were posted from September 2017. In this regard, the operation we need to pay off the cost of the robe will be carried out at the close of October 2017. A similar scheme is used for depreciation of fixed assets.

Let's look at the entries created by the operation of repaying the cost of workwear and special equipment in October 2017. As shown in the figure below, a write-off was made for the robe in the amount of 97.22 rubles. This amount will be used to repay the value of this position within 18 months.

In accordance with the specified data in the intended use, the calculation turned out as follows:

• 5 (number of bathrobes) * 350 (price of one bathrobe) / 18 (useful life) = 97.22 rubles.

Reporting

Let's create a balance sheet for account 10.11.1 for October 2017. Please note that to clarify the availability of workwear and special equipment in the warehouse, you need to use invoice 10.10.

In the figure below, we see not only what the amount was for the robe at the end and beginning of October, but also the 97.22 rubles repaid.

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

Labor safety requirements include providing workers with personal protective equipment (PPE). These are technical means used to prevent or reduce workers’ exposure to harmful and (or) hazardous production factors, as well as to protect against pollution, including special clothing and special shoes. Moreover, only PPE that has passed mandatory certification or declaration of conformity is subject to use (Article 209, Article 212, Article 221 of the Labor Code of the Russian Federation; Article 24, Article 25 of the Federal Law of December 27, 2002 No. 184-FZ “On Technical Regulation”) .

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

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

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

• No. MB-2 “Registration card for low-value and wear-and-tear items”;
• No. MB-4 “Act of disposal of low-value and wear-and-tear items”;
• No. MB-7 “Registration of the issuance of protective clothing, safety footwear and safety equipment”;
• No. MB-8 “Act on write-off of low-value and wear-and-tear items.”

Features of accounting and tax accounting of workwear

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

Workwear is intended for use by an employee when performing a job function. It cannot be worn during non-working hours and must be stored in the sanitary premises of the employer.

An example illustrates how to keep track of workwear in practice.

Accounting for workwear: postings, example

In January 2015, the employer purchased and issued to an employee performing production maintenance:

• a jacket for protection against general industrial pollution and mechanical impacts with an insulating lining with a wear period of 1.5 years (18 months) costing 9,000 rubles;
• fur mittens with a wear period of 2 years (24 months) costing 360 rubles;
• rubber gloves at a rate of issue for a year “until worn out” cost 40 rubles.

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

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

DEBIT 10 subaccount “Special clothing in warehouse” CREDIT 60

• 9400 rub. (9000 + 360 + 40) - special clothing was purchased;

DEBIT 10 subaccount “Special clothing in use” CREDIT 10 subaccount “Special clothing in warehouse”

• 9400 rub. - special clothing was issued to the employee;

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

DEBIT 25 CREDIT 10 subaccount “Special clothing in use”

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

DEBIT 10 subaccount “Special clothing in warehouse” CREDIT 10 subaccount “Special clothing in use”

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

DEBIT 94 CREDIT 10 subaccount “Special clothing in use”

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

DEBIT 73 CREDIT 94

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

Contrary to the opinion of the Ministry of Finance of Russia, presented in letter dated May 12, 2003 N 16-00-14/159, work clothes cannot be taken into account as part of fixed assets.

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Write-off of workwear in accounting in 2018-2019 must be carried out using established deadlines and standards for its use. We will talk about them in our article. We will also tell you which transactions should be used to reflect this operation.

Conditions taken into account when writing off workwear

Accounting for workwear is regulated by Order of the Ministry of Finance of the Russian Federation “Guidelines for accounting of workwear” dated December 26, 2002 No. 135n (hereinafter referred to as Guidelines No. 135n).

Working clothes are clothing, shoes and protective devices for workers that are used without fail when carrying out harmful, dangerous, dirty or work associated with high (low) temperatures (clauses 2, 7, guidelines No. 135n, art. 209, 212, 221 Labor Code of the Russian Federation).

Read about the provision of protective equipment in the article “What are the employer’s responsibilities in occupational safety and health?” .

Read the article about documenting the issuance of workwear.“Personal registration card for the issuance of personal protective equipment - filling out form 2018 - 2019” .

When writing off workwear, certain conditions are taken into account. Let's study them using a simple example.

Example

Design Remont LLC, which provides apartment renovation services, purchased clothing in May for an employee carrying out painting work:

• protective suit;
• headdress;
• gloves;
• protective glasses.

Conditions	Protective suit	Headdress	Gloves	Protective glasses
Cost without VAT, rub. / PC. (a couple)
Quantity			12 pairs
Does it apply to workwear?
	pp. 2, 7, 8 guidelines No. 135n, art. 209, 212, 221 of the Labor Code of the Russian Federation, clause 40 of the order of the Ministry of Finance of the Russian Federation “On standard standards for issuing workwear in all types of activities” dated December 9, 2014 No. 997n (hereinafter referred to as standard standards No. 997n)
Service life of workwear, months.				Until wear and tear no more than 12 months.
	Clause 26 of guidelines No. 135n, clause 40 of standard standards No. 997n + clause 9 of the order “On standard standards for issuing special clothing for repair and construction work” dated July 16, 2007 No. 477 - clarification on safety glasses
Specifics of writing off workwear in accounting	(note: for workwear with a service life > 12 months - in equal shares during the service life)
	pp. 21, 26 guidelines No. 135n
Specifics of writing off workwear in tax accounting	During commissioning, on a one-time basis or during the service life		When commissioning, on a one-time basis (since the service life of the gloves is less than 1 reporting period)	During commissioning, on a one-time basis or during the service life
	Subp. 3 p. 1 art. 254 Tax Code of the Russian Federation
What expenses are workwear included in accounting?	For production (or other - in case of early termination of production work)
	pp. 27, 33 guidelines No. 135n
What expenses are workwear included in tax accounting?	For material ones - on the basis of documentary evidence of the presence of working conditions requiring the use of special clothing and determined during their special assessment
	Subp. 3 p. 1 art. 254 Tax Code of the Russian Federation

Workwear with a service life of more than 12 months can be recorded in accounting as a fixed asset (PBU 6/01) and written off monthly in the form of depreciation. This method is appropriate for expensive workwear - costing > 100,000 rubles. When crediting workwear worth less than the specified limit to fixed assets, you will have to reflect temporary differences between the tax and accounting accounting of workwear.

The procedure for writing off workwear that has become unusable ahead of schedule

Example (continued)

In May, Design Repair LLC put into operation 1 protective suit, 1 headgear, 12 pairs of gloves and 1 safety glasses.

The write-off method for workwear is defined as a monthly linear write-off, with the exception of gloves - they are written off in full at one time.

After the start of use of the workwear, the following events occurred:

Period	Events	Amount of depreciation written off before damage to workwear	Amount to be written off after damage to workwear	Write-off of the remaining cost of workwear in accounting	Rationale
September	The suit was damaged beyond repair through no fault of the employee	430 rub. = 1,290 / 12 months × 4 months (June - September)	860 rub. = 1,290 - 430	Financial results	Clause 41 of guidelines No. 135n, clause 30 of guidelines for accounting for inventories, approved. by order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n
October	Lost hat due to employee fault	133 rub. = 320 / 12 months × 5 months (July - October)	187 rub. = 320 - 133	For settlements with the employee for compensation of damages	Clause 41 of methodological instructions No. 135n
November	12 pairs of gloves were irreparably damaged through no fault of the employee	RUB 1,560 = 130 × 12 pairs	0 rub.	Not carried out, because the cost of gloves was written off in full in May as part of production costs	pp. 21, 41 of guidelines No. 135n
December	The suit, put into operation in September, was sold due to the end of apartment renovation activities	RUB 322.50 = 1,290 / 12 months. × 3 months (October December)	RUB 967.50 = 1,290 - 322.50	For other expenses	Clause 33 of guidelines No. 135n

Standards for writing off workwear in accounting and tax accounting

According to clause 14 of the order of the Ministry of Health and Social Development of Russia “Inter-industry rules for providing workers with personal protective equipment” dated 01.06.2009 No. 290n (hereinafter referred to as inter-industry rules), the write-off limit for workwear is based on standards approved either by industry acts or standard standards No. 997n.

The employer has the right to approve its own standards that increase the provision of workers with special clothing. Self-determined standards must correspond to the results of a special assessment of working conditions (clause 6 of the intersectoral rules).

Read the article about assessing working conditions “How is a special assessment of working conditions (nuances) carried out?” .

Workwear is written off in accounting based on the actual costs incurred for its purchase (production) (clause 20 of guidelines No. 135n).

The procedure for classifying workwear as material expenses in tax accounting is approved by the employer independently - in full on the date of commencement of its use or within several reporting periods after the start of use (subclause 3, clause 1, article 254 of the Tax Code of the Russian Federation).

The norms for the consumption of protective clothing are not fixed in the Tax Code of the Russian Federation, as well as in the accounting rules. But the position of the Ministry of Finance of the Russian Federation (letters dated 04/08/2016 No. 03-03-06/1/20165, dated 11/25/2014 No. 03-03-06/1/59763) indicates that the maximum value for attributing used workwear to tax expenses accounting should be determined by organizations on the basis of standards established by law or internal acts of the employer.

If the norms for write-off of workwear are unreasonably exceeded, permanent differences arise between the tax and accounting records of workwear.

Accounting entries generated when writing off workwear

According to the chart of accounts approved by order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94n, movements in workwear are recorded on account 10, subaccounts “Workwear in warehouse” and “Workwear in use.”

For controlled accounting of used workwear, written off on a one-time basis during commissioning, you can enter an off-balance sheet account “Workwear in operation” (clause 23 of guidelines No. 135n).

Example (continued)

Design Repair LLC reflected the following entries for write-off of workwear:

Period	Actions			Sum
	Workwear has been received into the warehouse	10 “Workwear in the warehouse”		RUB 5,420 = 1,290 × 2 + 320 × 1 + 130 × 12 + 960 × 1
	The special clothing was put into operation		10 “Workwear in the warehouse”	4,130 rub. =1,290 × 1 + 320 × 1 + 130 × 12 + 960 × 1
June	The wear and tear of workwear for the month is reflected		10 “Workwear in use”	214 rub. = 1290/12 + 320/12 + 960/12
	The cost of gloves has been written off		10 “Workwear in use”	RUB 1,560 = 130 × 12
	The cost of gloves is reflected on the balance sheet			RUB 1,560
September	The residual value of the suit has been written off		10 “Workwear in use”	860 rub.
				860 rub.
October	The residual value of the headdress has been written off		10 “Workwear in use”	187 rub.
				187 rub.
November	The cost of gloves has been written off from the balance sheet		012 “Workwear in use”	RUB 1,560
December	The residual value of the sold suit has been written off		10 “Workwear in use”	RUB 967.50

Results

The procedure for recording the write-off value of workwear depends on the period of its operation and the reasons for write-off - on a one-time basis or during the service life; for production (or other) expenses or for settlements with guilty parties. The norms fixed by law or internal documents of the organization regulate the write-off limit for workwear in tax accounting.