Workwear is represented by a uniform that is used by employees of various enterprises during their work. It is designed to protect the skin, breath or eyesight of employees from various negative impacts. Most often, it is the employer who issues this uniform to each hired specialist. Write-off of workwear upon dismissal of an employee should be carried out with the help of competent actions on the part of the accountant and other officials of the enterprise. Under certain conditions, the firm may charge a former employee a certain amount of money for these uniforms.
What is workwear?
It is represented by specialized clothing that allows you to protect the employee from various harmful effects that he has to face during the implementation of work duties.
The main list of such clothes is given in the Order of the Ministry of Labor No. 997n. The type of equipment depends on what position in a particular companyoccupied by an employee. Overalls should be used not only by large enterprises, but also by small firms operating under simplified regimes.
What is workwear?
Personal protective equipment includes the following items:
- special shoes, which are usually created on a rubber basis;
- protective clothing in different colors;
- devices for protecting the head or other parts of the body;
- work inventory.
Most often, overalls are represented by different overalls, jackets, dressing gowns or sheepskin coats. In addition, gloves, goggles, helmets, boots or gas masks are issued to employees. The exact list of clothes that should be issued to each employee of the enterprise depends on the characteristics of the technological process and harmful effects. Usually, the list is approved in the company's local regulations by issuing an appropriate order from the head of the company.
Protective equipment is issued completely free of charge, but when an employee is fired, overalls are returned to the company or written off.
Where do the funds for the purchase come from?
For the purchase of special clothing, which is transferred to the employees of the enterprise to protect against various negative impacts, the funds of the direct company are used, but some of them are covered by the Social Insurance Fund. Reimbursement is 20% of clothing expenses.
To receive a refund from the FSS, you need to purchase clothes and shoes only from domestic manufacturers of these fundsprotection.
When issued to an employee?
Overalls are issued to employees of the enterprise only if it is required on the basis of existing working conditions. Typically, these protective equipment is required when performing work duties in the following areas:
- machining metal products such as turning or milling;
- ferrous or non-ferrous metallurgy;
- creation of electrical engineering;
- repair of various vehicles;
- working with various chemicals that, if they come into contact with the skin or mucous membranes, can lead to burns or other negative consequences for the human body.
Overalls are required even when working at low or high temperatures. It can protect against pollution or physical impacts.
Workwear issuance process
Based on the Order of the Ministry of He alth and Social Development No. 290n, such clothes are issued when the following actions are performed:
- determines the gender, height and size of the employee;
- order clothes from a domestic manufacturer;
- protective equipment is issued with the simultaneous signing of an acceptance certificate;
- the useful life of these items is determined from the first day of issuance of clothing, for which this date is recorded in a special individual employee card;
- at the end of this period, workwear is written off, after which the employee receives a new set against signature;
- in addition, a newclothing before the end of the planned service life, if the protective equipment becomes unusable due to frequent use;
- Clothing care, represented by washing, drying or disinfecting, must be done at the expense of the employer.
Employees of the enterprise do not have the right to take overalls outside the company. An exception is the situation when labor duties are performed on the road.
The nuances of returning clothes
Should an employee hand over work clothes upon dismissal? Companies can use two methods:
- clothing is returned by the employee, after which it is sent to the warehouse, but at the same time a mark is made on the remaining useful life of these protective equipment;
- clothes are written off, for which an appropriate act is drawn up, and then the items are simply disposed of.
The first method is the most commonly used, as it allows items to be given to a new worker in the future for later use. Therefore, the employee with whom the employment relationship is terminated is obliged to transfer the received set to the company representative. For this, the items registered in the specialist’s personal card are taken into account.
How do I get a refund?
Most often, workwear should be returned to the company when an employee leaves. The procedure is implemented in successive steps:
- Employee who plans to leave the company prepares all the clothes that he previously received fromemployer;
- items are transferred to the responsible person of the enterprise;
- a note is made on the statement confirming that all protective equipment has been received, as well as the remaining period of their use;
- this record is certified by the signature of the resigning employee.
If the employee did not hand over the overalls upon dismissal, then the full cost of this equipment will be deducted from him. In this case, the citizen will receive a salary minus these expenses.
How to keep the cost of clothes?
The deduction of the cost of workwear upon dismissal of an employee is carried out only on the condition that the specialist, for various reasons, really cannot return these protective equipment to the representative of the organization.
The following rules are taken into account when determining the write-off amount:
- on the basis of Art. 138 of the Labor Code, the employer can recover no more than 20% of the salary, which should be given to the employee upon dismissal;
- under Art. 243 of the Labor Code, the head of the company may require the employee to reimburse the full cost of clothing, so the remaining funds are taken from other payments.
You can not keep money from all the amounts transferred to the dismissed citizen. It is not allowed to use for this purpose funds that are compensation for unused vacation or severance pay. Additionally, funds that are not paid from the salary fund cannot be used.
Retention is possible only at the time of dismissal of an employeeenterprises. If a citizen promised to return the means of protection, therefore, the final payment has already been made, then it is possible to demand money from him only through the court. Under such conditions, workwear is most often written off when a negligent employee is dismissed.
Can an employee keep the clothes?
If an employee believes that overalls may be useful to him in the future, then he can independently draw up an application on the basis of which the employer will withhold from his payments the due amount of funds equal to the cost of these protective equipment. To draw up such a statement, you can use the free form, but the following information must be included:
- name of the company from which the hired specialist is leaving;
- position and full name of the citizen;
- list of basic items received from the employer and presented with protective equipment that the citizen wishes to keep;
- a desire to refund the cost of this clothing in full.
Under such conditions, the employer receives the required amount of funds from the employee, and the workwear is written off when the employee is dismissed. Funds can be withheld from the salary of a specialist, or a citizen can independently transfer the required amount to a former employer.
Rules for drawing up an order
If workwear is written off upon dismissal of an employee, since a citizen takes these items for himself or they cannotbe used in the future at the expense of poor condition, the employer must issue a special order. It includes the following data:
- company name;
- position and other personal information about the dismissed employee;
- date of the order;
- the amount that must be transferred by the employee if he simply did not return the protective equipment for various reasons;
- if the company uses a method that involves the write-off of workwear used by former employees, then information about the write-off of items is simply indicated.
Additionally, accounting is correctly implemented. Overalls upon dismissal of an employee should be written off according to the main accounting documents.
When does an employee fail to make amends?
There are certain situations in which an employer cannot demand compensation from an employee for damages related to the write-off of workwear. This includes the following situations:
- the service life of the items has ended, but the citizen has not previously received a new set;
- due to constant use, the protective equipment has become unusable, so it is impossible for another specialist to use it;
- clothing was damaged as a result of the employee's elimination of the consequences of any force majeure.
Under such conditions, workwear is written off upon dismissal of an employee, and the director of the company and responsible persons of this enterprise do not have the right to demand from the former employeereimbursement of the cost of these items.
Every company accountant should know how to write off work clothes when an employee leaves. This procedure is required if, for various reasons, a citizen has not returned the protective equipment or if they have become unusable, so there is no way to transfer these items to another specialist. The accountant must use only the correct entries. Overalls upon dismissal of an employee are written off subject to the following requirements:
- an accountant must use special Instructions approved by Orders of the Ministry of Finance No. 119n and No. 135n;
- based on these regulations, all protective equipment, which includes overalls, are included in the 10th account for materials and stocks;
- before the issuance of items to the employee, the uniform is a current asset, therefore it is reflected in the account 10-10;
- as soon as it is issued for storage and use by an employee of the enterprise, then posting D10-11 K10-10 is used;
- in the process of using this workwear, a gradual write-off of protective equipment occurs, for which a linear method is used, and in the accounting documentation this process is reflected using a double entry: D25 K10-11;
- if the useful life of workwear does not exceed one year, then under the terms of the law it is allowed to write off the cost of the uniform at a time, namely at the moment when it is transferred to the employee of the enterprise, which has a positive effect on the activities of the accountant;
- retirementit is necessary to correctly reflect when selling workwear, donating it, transferring it to authorized capital, writing off in case of obsolescence or destruction during various emergencies, for which posting D91 K10-11 is used.
Accountant during write-off should use only relevant and correct postings. Write-off of workwear upon dismissal of an employee in this case will be correctly executed and recorded in accounting. Therefore, the tax authorities will not have additional questions to the accountant or the head of the company.
Many people who work in difficult or dangerous conditions receive protective clothing from employers. It allows you to protect the body from various negative influences. Clothing at the time of dismissal of an employee must be transferred to the former employer. If, for various reasons, a citizen cannot return the uniform, then an amount equal to the cost of this protective equipment is withheld from his salary.
The accountant is obliged to correctly reflect the write-off of workwear in accounting, using correct and up-to-date entries.