2024 Author: Howard Calhoun | [email protected]. Last modified: 2023-12-17 10:16

Overalls issued to an employee are the property of the enterprise. If, according to the terms of write-off, it is still suitable for use, then it is subject to mandatory return in cases established by law.

Types of overalls

Overalls can be used individually and collectively.

Personal CO is issued for use by one person and the rules for writing off such workwear are set depending on how long it has been in use.

Collective CO is provided for a specific workplace or team. Such workwear is usually used much less often and the terms of its use, as a rule, are longer. It is usually written off when it is no longer possible to use it further due to wear and tear.

What appliesworkwear?

Special protective clothing includes items designed to protect the worker from harmful and dangerous factors at work. In addition to providing overalls directly, the employer is obliged to provide conditions for the storage, washing, repair and disinfection of overalls.

One should distinguish between overalls and uniforms. The latter only indicates the employee's belonging to this enterprise, but it is not overalls, as such. Accordingly, all of the following rules and regulations cannot be applied to her.

Reason for write-off

• wear or obsolescence;
• theft or damage (with deduction of the cost of CO);
• change by an employee of a site or place of work, promotion or demotion;
• dismissal;
• transfer to another company.

Reasons for writing off workwear that has become unusable

Examples of such factors are: wear and tear, theft or damage to special protective clothing and unforeseen circumstances (accidents, natural disasters, fire, etc.).

Let's consider each of these factors separately.

Physical wear and tear

Decommissioning of workwear that has become unusable ahead of time occurs if this is confirmed by the acts of the inventory commission. Only in this case, the CO will be written off before the deadline. It is also required to prove that physical wear and tear did not occur through the fault of the employee. In cases where most sets of special protective clothing come inunsuitability ahead of time, the standards for issuing CO at the enterprise or the quality of the clothes issued should be reviewed.

It should be noted that the norms for issuing special protective clothing are established by current legislation, but the employer can change the established limits:

• reduce the period of use of overalls (it is impossible to increase this period beyond the established norm);
• replace overalls with another type (on the basis of a written agreement with the labor inspectorate);
• issue overalls to workers for whom these clothes are not provided (in agreement with the trade union).

It is also impossible to reduce the write-off rate for special clothing. If an employee is en titled to 2 sets of underwear per year, the employer cannot reduce this norm to one set. In case of such violations, the enterprise is subject to an administrative fine, and in case of repeated violations, to a suspension of activities for up to three months.

From the above it follows that the employer can increase the protection of the employee and increase the norms for issuing protective equipment, but not vice versa.

Theft or damage

In case of intentional damage, the cost of overalls is withheld from the employee. In case of theft of special protective clothing due to circumstances beyond the control of the employee (for example, individual places for storing overalls are not equipped), the enterprise is obliged to provide the employee with another set of protective clothing free of charge. In this case, the fact of theft must be recorded by the relevant authority.or, as agreed, by an internal document of the organization (write-off act). In case of detection of theft, the organization is obliged to conduct an internal inventory.

The reasons for writing off workwear that has become unusable due to unforeseen circumstances cannot also be the basis for deducting the cost of workwear from an employee. Also, as in previous cases, these circumstances must be documented.

Inventory Commission

To establish the reasons for writing off workwear that has become unusable, an inventory commission is being created at the enterprise. The person responsible for issuing special protective clothing in an organization cannot be part of this commission.

Obligations of commission members

The following actions should be taken by members of the commission:

• Inspect workwear. In the process of inspection, it is necessary to determine whether the workwear is suitable for its further use, whether it is possible to restore it in case of unsuitability, and whether such restoration is rational.
• Find out what is the reason for the write-off of clothes that have become unusable.
• Establish the persons responsible for the workwear becoming unusable and bring them to justice.
• Determine if there is any possibility for further use of any parts of the workwear to be written off.
• Draw up an act for write-off and send it for approval to a higher manager.
• To control the disposal of decommissionedworkwear or posting it as a recyclable for the repair of workwear and for rags.

An example of an act of writing off workwear that has become unusable

Norfolk LLC

Act 21

To write off special protective clothing

g. Novosibirsk 2018-16-09

A commission consisting of (the commission includes an engineer for labor protection, a shop manager or a foreman, an accountant or other persons approved by the order of the enterprise) determined that the following special protective clothing is subject to further write-off due to (the reason is indicated).

The following is a list of workwear to be written off, indicating the name, quantity, cost and date of issue for individual or collective use, service life and date of write-off.

It should be noted that there is no single sample act for writing off workwear, each enterprise can develop its own form of such an act. But, at the same time, this act refers to documents of strict accountability and is subject to mandatory storage. It is on its basis that the legality of writing off work clothes or other property is established. Quite often, such documents are used in various corruption schemes, so it is necessary to ensure that all the nuances of write-offs established by law are observed.

Write-off order

Next, the act is submitted for signature to a higher manager or an authorized person. On the basis of this act, an order to write off is issuedworkwear that has fallen into disrepair. Based on this order, the overalls are decommissioned and, if necessary, disposed of.

Sample order to write off workwear that has become unusable

Norfolk Limited Liability Company

Norfolk LLC

Order No. 167

g. Novosibirsk 16.09.2018

The commission, consisting of the full name, drew up Act No. 21 dated 2018-16-09 to write off the overalls of the employees of the enterprise. Based on this audit, such reasons for writing off workwear that have become unusable were identified as: pollution, physical wear and tear that cannot be restored

Based on the Act of…

I order:

- special protective clothing for the following employees: full name, full name … to be considered unsuitable for further operation;

- write off the above overalls;

- issue new overalls to the above workers.

Responsible:

Accountant Ivanova O. V.

Warehouse manager Petrov I. S.

Reason: Act No. 21 dated September 16, 2018

Director Sidorov V. K.

Familiarized with the order:

Ivanova O. V.

Petrov I. S.

Features of writing off special clothing

The procedure for writing off special protective clothing in accounting depends on which fund it is assigned to. Usually workwear in the organization is included in the production stock. The criterion for accounting for workwear in an organization is fixed in the accounting policy.

Overalls are written off in two ways:

• At the end of the termuse (when used for more than 1 year);
• When issued for service (when used less than 1 year).

If the cost of overalls is up to 40,000 rubles, it refers to inventories and is written off in equal installments throughout the entire service life.

Separately, it should be noted that many enterprises provide clothing that is not designed to protect against harmful production factors and only indicates the employee's belonging to this organization. Such clothing cannot be classified as special and accounting for such clothing is completely different.

Sample write-off of workwear that has become unusable

Q&A

How is workwear written off that is not returned due to the death of an employee?

If the overalls were not returned to the enterprise by the relatives of the deceased, then the reason for writing off the special clothing that has become unusable will be the physical departure of the employee, and the residual value as a debt, which is unrealistic to recover.

What document is used to write off workwear?

Decommissioning of workwear that has become unusable ahead of time or when its service life has expired is documented by an act of write-off of the MBP. The document must indicate the reason for the write-off. If overalls are listed at the enterprise as a fixed asset, then it is written off by an act of writing off fixed assets. Such acts are documents of strict accountability and are subject to mandatorystorage.