The employer is obliged to provide normal working conditions. Providing employees with normal working conditions, or household appliances in the office

The employer is obliged to provide normal conditions for the employees to fulfill the production standards. These conditions include, in particular:

good condition of premises, structures, machines, technological equipment and equipment;

timely provision of technical and other documentation necessary for work;

proper quality of materials, tools, other means and items necessary for the performance of work, their timely provision to the employee;

working conditions that meet the requirements of labor protection and production safety.

Commentary on Art. 163 Labor Code of the Russian Federation

The working conditions specified in this article are considered normal for all employees, regardless of what types of work they perform and what particular labor standards established for this employee (and not just production standards) were not met by him.

Second commentary on Article 163 of the Labor Code

1. The content of this article is preserved in the previous version. among the rights of the employer includes the right to demand from employees the performance of their labor duties, to bring them to disciplinary responsibility for violation of labor discipline. The employer can exercise these rights only if they are provided with normal working conditions that allow the employee to fulfill labor standards during the established working hours.

2. Failure by the employer to ensure the good condition of premises, structures, machines, technological equipment and equipment, untimely provision of technical and other documentation necessary for work, as well as inadequate quality of materials, tools, other means and items necessary for the performance of work, or their untimely provision the employee may be the reasons for the employee's failure to comply with labor standards and even downtime. In these cases, he has the right to the appropriate guarantees provided for in Art. 155 - 157 of the Labor Code of the Russian Federation (see comments to these articles).

3. The employer is also obliged to ensure working conditions that meet the requirements of labor protection and safety. , establish the right of an employee to refuse to perform work in the event of a danger to his life and health due to violation of labor protection requirements, failure to provide him with personal and collective protective equipment in accordance with labor protection requirements at the expense of the employer. Failure by the employer to comply with these requirements may also be the reason for the employee's failure to comply with labor standards, entailing appropriate guarantees for him (see comments to Articles 155 - 157 of the Labor Code of the Russian Federation).

Employees are guaranteed:

state assistance to the systemic organization of labor rationing;

the use of labor rationing systems determined by the employer, taking into account the opinion of the representative body of employees or established by a collective agreement.

Article 160. Labor standards

Labor norms - production norms, time norms, number norms and other norms - are established in accordance with the achieved level of technology, technology, organization of production and labor.

Labor standards may be revised as new equipment, technology is improved or introduced, and organizational or other measures are taken to ensure the growth of labor productivity, as well as in the case of the use of physically and morally obsolete equipment.

Achieving a high level of output (provision of services) by individual employees through the use of new methods of labor and improvement of jobs on their initiative is not a basis for revising previously established labor standards.

Article 161. Development and approval of model labor standards

For homogeneous work, standard (intersectoral, sectoral, professional and other) labor standards can be developed and established. Model labor standards are developed and approved in the manner established by the federal executive body authorized by the Government of the Russian Federation.

Article 162. Introduction, replacement and revision of labor standards

Local regulations providing for the introduction, replacement and revision of labor standards are adopted by the employer, taking into account the opinion of the representative body of employees.

Employees must be notified of the introduction of new labor standards no later than two months in advance.

Article 163

The employer is obliged to provide normal conditions for the employees to fulfill the production standards. These conditions include, in particular:

good condition of premises, structures, machines, technological equipment and equipment;

timely provision of technical and other documentation necessary for work;

proper quality of materials, tools, other means and items necessary for the performance of work, their timely provision to the employee;

working conditions that meet the requirements of labor protection and production safety.

Labor law obliges firms to create normal working conditions for their employees in the workplace. The tax code allows organizations to reduce the "profitable" base for such costs, but what exactly should be understood by "normal working conditions" is not specified in it. This gives rise to numerous disputes between accountants and inspectors. Consider the most common and complex situations.

First, let's look at what the concept of "working conditions" is. This is a combination of factors of the working environment and the labor process that affect the performance and health of the employee.

The employer must ensure:

• safety and working conditions that comply with state regulatory requirements for labor protection;
• normal conditions for employees to meet production standards. These, in particular, include working conditions that meet the requirements of labor protection and production safety;
• safety of workers in the operation of buildings, structures, equipment, the implementation of technological processes, the use of tools, raw materials and materials in the production.

What costs associated with ensuring normal working conditions can be reduced for taxable profits, it is directly stated in the Tax Code.

In addition, the organization has the right to take into account for income tax purposes:

Favorable conditions for employees, tax expenses for the company

Certain employees are entitled to special breaks for heating and rest, included in working hours. For these purposes, the enterprise must be equipped with appropriate premises. The costs incurred at the same time (for example, "construction and repair of amenity premises located on the territory of construction sites, used, in particular, for heating employees, creating favorable sanitary and living conditions for them"), according to arbitrators, the company may include in tax expenses . In addition, she has the right to accept VAT deductible on them.

Let's talk now about the provision of sanitary and preventive services for workers.

Metropolitan inspectors believe that spending on sanitary items such as towels, toilet paper, toilet seat covers, soap, etc., reduces the firm's taxable income.

I must say that companies have every reason to take into account in tax expenses a wide variety of costs aimed at creating comfortable working conditions for workers, including the cost of equipping a rest room. Numerous arbitration practice testifies to it.

Example
Based on the results of the on-site tax audit, controllers fined the company for not paying income tax in full. She also received additional taxes and penalties.
The firm did not agree with this decision and appealed against it in court.
The arbitrators came to the conclusion that the company reasonably wrote off the cost of the MPZ (refrigerators, kettles, microwave ovens, freezer, electric stoves, vacuum cleaner, dining table, heaters, TV, stand, table lamp, loudspeaker, microphone stand, mirrors) as expenses.
The listed goods were purchased in accordance with the order of the director of the company "On production needs", they were used to equip premises for organizing hot meals for workers at lunchtime, since there is no canteen at the enterprise.
As a result, the judges recognized that the company had indeed incurred general business expenses, which are necessary for the organization of normal working conditions for its employees. These expenses are economically justified and aimed at making a profit (income) by the company. .

In another dispute, the company provided evidence confirming the round-the-clock work of its staff. As a result, the arbitrators recognized as legitimate the firm's argument that the costs of equipping rest rooms for its employees and organizing psychological relief are economically justified.

In yet another trial, the judges noted that crockery, interior items and household appliances were purchased for use in the organization's production building. The costs for the purchase of this property were aimed at creating a favorable image of the company for visitors and ensuring a normal working process. Therefore, they legitimately reduced the taxable profit of the company on the basis of paragraph 1 of Article 252 and subparagraph 49 of paragraph 1 of Article 264 of the Tax Code.

In addition, the arbitrators pointed out that cleaning, washing and other similar products are purchased in order to comply with established sanitary and hygienic requirements and keep the premises in proper condition. Consequently, the cost of their purchase reduces the income tax base.

There are similar conclusions in other court verdicts (see table).

Positive Judgments
on the inclusion of expenses on household items in tax expenses

Let us consider another case of legitimate accounting for such costs using an example.

Example
During the trial, it turned out that the company's working hours are round-the-clock, the work of employees is shifty, with harmful working conditions (high temperature conditions). The company has approved the Internal Labor Regulations at work where, under the conditions of production, a break for rest and food cannot be established. According to this document, the employee is given the opportunity to refresh himself during working hours in specially designated rooms. Therefore, the cost of purchasing electric kettles and water is associated with the need to create normal working conditions for employees. The purchase of electrical heating appliances in the conditions of the northern winter is also necessary to create normal working conditions for specialists .

Milk dispensing costs

As you know, in jobs with harmful working conditions, employees are given milk or other equivalent food products free of charge according to established standards. According to the judges, the organization's expenses for the purchase of milk for such specialists can be reflected in tax accounting.

Example
During the trial, it was found that the company gave free milk to workers employed in production with harmful working conditions. The list of harmful jobs and professions that give the right to milk was annually approved by the administration of the enterprise in agreement with the trade union bodies and was an integral part of the collective agreement. The fact of the work of persons with chemicals, in contact with which the consumption of milk is recommended, is confirmed by the materials of the case.
In such circumstances, the arbitrators recognized that the organization reasonably charged the costs of distributing milk to employees free of charge as tax expenses. After all, milk was issued in accordance with applicable law. .

Please note: the issuance of milk to workers in hazardous industries is not subject to value added tax.

How to justify air conditioning

Practice shows that an organization has the right to reduce the taxable profit on the cost of purchasing air conditioners for industrial and office premises.

Example
As a result of an on-site tax audit, controllers fined the company for not paying income tax in full. In addition, she was asked to pay additional taxes and penalties.
The company did not agree with this decision and went to court.
The arbitrators found that the company charged depreciation charges for household air conditioners to expenses. Such costs are subject to Article 22 of the Labor Code. It states that the company is obliged to ensure labor safety and conditions that meet the requirements of occupational health and safety. The same was enshrined in the collective agreement of the company. Therefore, these costs are economically justified. On this basis, the arbitrators found it lawful to attribute depreciation deductions for air conditioners to expenses. .

In another dispute, the arbitrators noted that computers, air conditioners, office furniture, located and used by the company in its administrative premises, mechanize and facilitate the labor process, creating normal working conditions. Therefore, this property indirectly participates in activities aimed at generating income. This means that the company rightfully reduced the "profitable" base for the costs of purchasing air conditioners and other property.

Let's consider another interesting court case.

The inspectors considered that the firm unreasonably reduced taxable income by the amount of depreciation on air conditioners installed in the office building. In the opinion of controllers, when equipping the administrative premises with air conditioners, the company actually bears the costs in favor of its employees.

However, the judges found this decision unreasonable. They stressed that the air conditioners installed in the office serve to ensure normal working conditions provided for by the Labor Code. Therefore, the costs of this equipment are subject to inclusion in the composition of expenses on the basis of subparagraph 7 of paragraph 1 of article 264 of the main tax document.

The inspectors decided to challenge the court's conclusion. They pointed out that the installation of air conditioners should be provided for by labor legislation. Only under this condition, the costs of them can be attributed to other costs associated with the production and sale.

But the arbitrators of a higher instance rejected this argument of the inspection as not based on the rule of law.

Labor protection training costs

• teach safe methods and techniques for performing work;
• to train them to provide first aid to victims at work;
• conduct briefings on labor protection, internships at the workplace and test knowledge of labor protection requirements.

According to the arbitrators, the cost of training employees in the field of labor protection can be reflected in tax accounting.

In another case, the inspectors also excluded from the company's tax expenses the costs of education and training of personnel in the field of labor protection. However, the court, having examined the submitted documents (a contract for the provision of services, invoices, a license, a permit for training in labor protection, internal labor regulations, orders for employment), found that the company rightfully reduced the taxable profit on these expenses. After all, they are aimed at ensuring safety measures. Namely, for the passage of new employees instructing on labor protection and training in safe methods and techniques of work. Other arbitrators adhere to the same position .

What else to reduce profits?

A study of arbitration practice shows that a company can qualify a wide variety of costs as other expenses. For example, one firm used cameras, VCRs, camcorders and a music center in the production process. With the help of this technique, accidents at work were recorded, as well as instructing and training personnel on labor protection issues. The court recognized these costs of the organization as other costs associated with the production and sale.

In another dispute, the arbitrators noted that the company could reduce the "profitable" base for the costs of protecting employees' transport. The fact is that the company is obliged to create proper working conditions for employees, provide for their domestic needs related to the performance of their labor duties, and the safety of property belonging to employees. In the opinion of the judges, the company has the right to reflect such costs as part of tax expenses.

Employers are required to provide safety and working conditions that comply with state regulatory requirements for labor protection.

Working conditions here are understood as a set of factors of the working environment and the labor process that affect the working capacity and health of an employee.

Article 163 of the Labor Code of the Russian Federation refers to normal working conditions:

Good condition of premises, structures, machines, technological equipment and equipment;

Timely provision of technical and other documentation necessary for work;

Proper quality of materials, tools, other means and items necessary for the performance of work, their timely provision to the employee;

Working conditions that meet the requirements of labor protection and production safety.

To create such conditions, organizations bear the costs associated with:

Arrangement and maintenance of washbasins, showers;

Providing employees with special clothing, special meals;

Equipment and maintenance in proper condition of rest rooms, etc.

These expenses for the purposes of taxation of profits relate to other expenses associated with the production and (or) sale of products (works, services), and may reduce taxable profits if three conditions are met.

First, the costs must be reasonable. At the same time, justified costs are understood as economically justified costs, the assessment of which is expressed in monetary terms.

Secondly, they must be documented by any documents that are drawn up in accordance with the legislation of the Russian Federation, including documents that indirectly confirm the expenses incurred. The main thing is that on the basis of the documents it is possible to make an unambiguous conclusion that the expenses actually took place (Resolutions of the Federal Antimonopoly Service of the North Caucasus District of 04.06.2008 N F08-2581 / 2008, the Federal Antimonopoly Service of the Volga District of 05.29.2008 in case N A65-27141 / 2007).

Thirdly, expenses are made for the implementation of activities aimed at generating income. At the same time, the taxpayer's expenses should be related to the nature of his activity, and not to the receipt of profit (Letter of the Ministry of Finance of Russia dated July 17, 2008 N 03-03-06 / 1/414).

Labor are expenses for ordinary activities and are reflected in the debit of cost accounting accounts. Assets acquired to ensure normal working conditions, depending on the adopted accounting policy, can be accounted for either as fixed assets (on account 01 "Fixed assets"), or as part of inventories (on account 10 "Materials").

Accounting for the cost of equipping a rest room and a catering point

The provision of sanitary and preventive care for employees is the responsibility of the employer.

For this purpose, in accordance with established standards, organizations are equipped with sanitary facilities, rooms for eating, rooms for rest during working hours and rooms specially designed for psychological relief.

The requirement to create rooms for meals also follows from building codes and regulations. So, clause 2.49 of SNiP 2.09.04-87 * "Administrative and amenity buildings" provides that enterprises should have canteens or canteens, and if the number of shifts is less than 30 people, a dining room can be equipped instead of a dining room.

To equip these rooms, organizations purchase refrigerators, kettles, microwave ovens, freezers, electric stoves, vacuum cleaners, tables, heaters, TVs, coasters, table lamps, mirrors, etc. (example 1).

Example 1. In accordance with the collective agreement and the order of the head, in order to equip a room for lunch and rest, Mercury LLC purchased a TV set worth 28,500 rubles, including VAT - 4,347 rubles, a microwave oven worth 7,800 rubles, including VAT - 1190 rubles.

Settlements for the TV and microwave oven are made in a non-cash form. According to the accounting policy of Mercury LLC, for accounting purposes, assets that meet the criteria for fixed assets, but with a value of not more than 20,000 rubles. per unit are reflected in the composition of inventories.

The purchased TV satisfies the conditions of clause 4 of RAS 6/01 and is therefore accounted for as part of property, plant and equipment at historical cost. The microwave oven is taken into account as part of the inventory at the actual cost.

The amount of VAT presented by the supplier, the organization has the right to deduct after the registration of the TV and microwave oven in the presence of the invoice of the supplier.

The following accounting entries were made in accounting for the accounting of assets acquired for arranging a room for lunch and rest:

RUB 24,153 (28 500 - 4347)

reflects the cost of purchasing a TV based on the shipping documents of the supplier;

Set of c. 60 "Settlements with suppliers and contractors"

reflected the amount of VAT on the purchased TV;

a TV set is accepted for accounting as an item of fixed assets;

Set of c. 51 "Settlement accounts"

settlements have been made with the supplier of the TV;

Dr. c. 10 "Materials"

Set of c. 60 "Settlements with suppliers and contractors"

6610 rub. (7800 - 1190)

reflected the purchase of a microwave oven;

Dr. c. 19 "Value Added Tax on Acquired Values"

Set of c. 60 "Settlements with suppliers and contractors"

reflects the amount of VAT on the purchased microwave oven;

Dr. c. 68 "Calculations for taxes and fees"

Set of c. 19 "Value Added Tax on Acquired Values"

the submitted amount of VAT is accepted for deduction;

Set of c. 10 "Materials"

the cost of a microwave oven was written off as general expenses;

reflects the cost of a microwave oven.

In the situation under consideration, the need to arrange a room for lunch and rest is provided for by the collective agreement. The costs of the organization for its equipment (including the purchase of a TV and a microwave oven) are reasonable and related to the provision of sanitary services for employees, i.e. have a manufacturing focus.

The cost of the purchased microwave oven does not exceed 20,000 rubles. Consequently, the organization has the right to take into account at a time its cost as part of other expenses associated with production and sale (Resolutions of the Federal Antimonopoly Service of the North-Western District of November 13, 2006 in case N A56-51313 / 2004, Federal Antimonopoly Service of the West Siberian District of April 2, 2007 N F04- 1822/2007(32980-A27-40) in case No. A27-11993/2006-2).

The purchased TV in tax accounting is recognized as a fixed asset, since its initial cost is more than 20,000 rubles. Depreciation on the TV will begin on the 1st day of the month following the month in which it is put into operation.

Accounting for the cost of equipping a smoking room

Under the Tobacco Control Act, smoking is prohibited in workplaces, except for smoking in designated areas that must be provided by employers.

The requirement for the availability of special smoking areas follows from the norms of the current legislation, therefore, for the purpose of taxing profits, the costs of equipping and maintaining such rooms can be taken into account by taxpayers as part of expenses that reduce taxable profits in full (example 2).

Example 2. In accordance with the order of the head for the equipment of the smoking room, the organization purchased a set of furniture worth 120,500 rubles. (including VAT - 18,381 rubles), metal ashtrays (5 pieces at a price of 1,800 rubles) worth 9,000 rubles. (including VAT - 1373 rubles). Payments for a set of furniture and ashtrays were made in a non-cash form.

According to the accounting policy for accounting purposes, assets that meet the criteria for fixed assets, but with a value of not more than 20,000 rubles. per unit are reflected in the composition of inventories. The purchased set of furniture is accounted for as part of property, plant and equipment at historical cost. Since the cost of ashtrays does not exceed 20,000 rubles, the indicated material assets are accounted for on account 10 "Materials". In accounting, entries for accounting for assets acquired for arranging a smoking room are made by analogy with example 1.

For tax purposes, the cost of ashtrays is taken into account at a time as part of other expenses associated with production and sale. The acquired set of furniture in tax accounting is recognized as a fixed asset, since its initial cost is more than 20,000 rubles.

Accounting for the purchase of drinking water

Many employers seek to create comfortable working conditions for their employees, in particular, by purchasing coolers and drinking water. Is it possible to take into account the costs associated with the acquisition of these tangible assets for income tax purposes? There are currently two positions on this issue.

Position 1. Expenses are taken into account if there is a conclusion that tap water is unsuitable for drinking. The Letter of the Ministry of Finance of Russia dated 02.12.2005 N 03-03-04 / 1/408 explained that the cost of purchasing a cooler and clean drinking water for employees can be taken into account for income tax purposes if, according to the conclusion of the sanitary and epidemiological service, the water in the water supply is unsuitable for drinking. A similar opinion is expressed in Letter No. 19-12/007411 of the Federal Tax Service of Russia for Moscow dated January 30, 2009; N A13-441/2005-21 and others).

Position 2. Expenses for the purchase of drinking water are taken into account without a conclusion on the unfitness for drinking of tap water (Resolution of the Federal Antimonopoly Service of the Moscow District of 04/08/2009 N KA-A40 / 231-09-2 in case N A40-28783 / 08-107-86, FAS of the Moscow District of 27.01.2009 N KA-A40 / 13199-08 in the case of N A40-24969 / 08-115-63, FAS of the East Siberian District of 04.23.2009 N A33-8434 / 07-F02-1511 / 09 in the case N A33-8434/07 and others).

In our opinion, in this case, the purchased drinking water is necessary to ensure normal operation not only in production workshops, but also in the office. Therefore, all expenses for the purchase of water can be taken into account for the purposes of taxation of profits (example 3).

Example 3. According to the order of the head, in order to ensure the domestic needs of employees related to the performance of their labor duties, the organization purchased a self-cleaning water cooler worth 11,700 rubles, including VAT - 1,785 rubles, as well as drinking water that meets sanitary standards , 10 bottles at a price of 150 rubles. in the amount of 1500 rubles, including VAT - 230 rubles. The bottle belongs to the manufacturer of water and, according to the contract, is subject to mandatory return. Its collateral value is 200 rubles.

According to the accounting policy for accounting purposes, assets that meet the criteria for fixed assets, but with a value of not more than 20,000 rubles. per unit are reflected in accounting as part of inventories.

In order to avoid unreasonable overstatement of settlements with suppliers and contractors for delivered bottles, account 76 "Settlements with various debtors and creditors" is used. Since the cost of a cooler and drinking water does not exceed 20,000 rubles, the indicated material assets are taken into account on account 10 "Materials".

The accounting records for the cooler and drinking water are as follows:

Dr. c. 10 "Materials"

Set of c. 60 "Settlements with suppliers and contractors"

9915 rub. (11 700 - 1785)

reflected the purchase of a water cooler;

Dr. c. 19 "Value Added Tax on Acquired Values"

Set of c. 60 "Settlements with suppliers and contractors"

reflects the amount of VAT on the purchased cooler;

Dr. c. 68 "Calculations for taxes and fees"

Set of c. 19 "Value Added Tax on Acquired Values"

the submitted amount of VAT is accepted for deduction;

Dr. c. 26 "General expenses"

Set of c. 10 "Materials"

the cost of the water cooler is written off as general expenses;

Dr. c. 012 "Low value assets"

reflects the cost of a water cooler;

Dr. c. 60 "Settlements with suppliers and contractors"

Set of c. 51 "Settlement accounts"

settlements with the supplier of the cooler;

Dr. c. 10-1 "Raw materials"

Set of c. 60 "Settlements with suppliers and contractors"

1270 rub. [(150 - 23) x 10]

reflected the purchase of drinking water;

Dr. c. 19 "Value Added Tax on Acquired Values"

Set of c. 60 "Settlements with suppliers and contractors"

230 rub. (23 x 10 pcs)

reflects the amount of VAT presented by the supplier;

Dr. c. 68 "Calculations for taxes and fees"

Set of c. 19 "Value Added Tax on Acquired Values"

the amount of VAT accepted for deduction;

Dr. c. 10-4 "Containers and packaging materials"

2000 rub. (200 x 10 pcs)

reflects the receipt of reusable containers to be returned;

Set of c. 51 "Settlement accounts"

the deposit for the container has been transferred;

Dr. c. 26 "General expenses"

Set of c. 10-1 "Raw materials"

the cost of drinking water is included in general business expenses;

Dr. c. 60 "Settlements with suppliers and contractors"

Set of c. 51 "Settlement accounts"

settlements were made with the water supplier;

Dr. c. 76 "Settlements with different debtors and creditors"

Set of c. 10-4 "Containers and packaging materials"

reflected the return of the bottles;

Dr. c. 51 "Settlement accounts"

Set of c. 76 "Settlements with different debtors and creditors"

reflected the receipt on the account of the collateral value of the container.

Suppose that an organization does not have the right to recognize for tax purposes the costs of purchasing drinking water, since it does not have a conclusion from the sanitary and epidemiological service on the unsuitability for drinking tap water. In this case, a permanent difference in the amount of 13,200 rubles arises in accounting. (11 700 + 1500), from which it is necessary to calculate a permanent tax liability in the amount of 2640 rubles. (13,200 x 20%). The accounting reflects a permanent tax liability:

If the organization believes that the provisions of paragraphs. 7 p. 1 art. 264 of the Tax Code of the Russian Federation allow you to recognize the costs of purchasing a cooler and water, then they are simultaneously included in other expenses related to production and sales, since the cost of material assets does not exceed 20,000 rubles.

Accounting for the purchase of air conditioners

The specific conditions in which employees must work are established by intersectoral and sectoral rules on labor protection, state standards, as well as sanitary standards, in particular:

SNiP 2.09.04-87* "Administrative and amenity buildings", which contains 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", according to which the room where personal computers are located and work must be ventilated every hour;

SanPiN 2.2.2.1332-03 "Hygienic requirements for the organization of work on copiers", according to which the premises of copiers must be equipped with heating, ventilation and air conditioning systems;

SanPiN 2.2.4.548-96 "Hygienic requirements for the microclimate of industrial premises", which states that in summer the air temperature in the room should not exceed 25 ° C with a relative humidity of 40 - 60%. These rules apply to microclimate indicators at workplaces of all types of industrial premises and are mandatory for all enterprises and organizations.

To fulfill the requirements of these documents and create comfortable conditions in the offices, organizations purchase air conditioners. The costs of their purchase can be taken into account provided that the installation of air conditioners is provided for by special standards (Letter of the Russian Federal Tax Service for Moscow dated May 16, 2003 N 26-12 / 26601).

Air conditioners are located and used by the taxpayer in the administrative premises belonging to him, facilitate the labor process and create normal working conditions. Therefore, the cost of purchasing an air conditioner can reduce profits for tax purposes (Resolutions of the Federal Antimonopoly Service of the Volga District of August 21, 2007 in case N A57-10229 / 06-33, of July 26, 2006 in case N A55-32558 / 2005) (example 4).

Example 4. In accordance with the order of the head, in order to comply with sanitary standards for organizing work on copiers in March 2010, Mercury LLC purchased an air conditioner (split system) worth 42,355 rubles, including VAT - 6461 rubles . The installation was carried out by a contractor. The cost of installation work amounted to 6,500 rubles, including VAT - 992 rubles. The air conditioner was accepted for accounting in April 2010.

According to the accounting policy of Mercury LLC, for accounting purposes, assets that meet the criteria for fixed assets, but with a value of not more than 20,000 rubles. per unit are reflected in accounting as part of inventories.

The purchased air conditioner is accounted for in property, plant and equipment at cost.

The following accounting entries have been made:

Dr. c. 07 "Equipment for installation"

Set of c. 60 "Settlements with suppliers and contractors"

RUB 35,894 (42 355 - 6461)

reflected the purchase of an air conditioner;

Dr. c. 19 "Value Added Tax on Acquired Values"

Set of c. 60 "Settlements with suppliers and contractors"

reflected the amount of VAT on the purchased air conditioner;

Set of c. 07 "Equipment for installation"

the air conditioner was handed over for installation;

Dr. c. 08 "Investments in non-current assets"

Set of c. 60 "Settlements with suppliers and contractors"

reflected the cost of installing the air conditioner;

Dr. c. 19 "Value Added Tax on Acquired Values"

Set of c. 60 "Settlements with suppliers and contractors"

reflected the amount of VAT on the installation of air conditioning;

Dr. c. 01 "Fixed assets"

Set of c. 08-4 "Acquisition of fixed assets"

RUB 41,402 (35 894 + 5508)

the air conditioner is accepted for accounting as an object of fixed assets;

Dr. c. 68 "Calculations for taxes and fees"

Set of c. 19 "Value Added Tax on Acquired Values"

7453 rub. (6461 + 992)

the submitted amount of VAT is accepted for deduction;

Dr. c. 60 "Settlements with suppliers and contractors"

Set of c. 51 "Settlement accounts"

settlements were made with the supplier of the air conditioner;

Dr. c. 60 "Settlements with suppliers and contractors"

Set of c. 51 "Settlement accounts"

settlements were made with the contractor that installed the air conditioner.

Accounting for the purchase and maintenance of interior items

In order to create a favorable image, organizations acquire indoor plants, aquariums, paintings, panels, outdoor fountains, interior items, which are accounted for in accounting, depending on the cost estimate, either as part of fixed assets or as part of inventories. The Tax Code of the Russian Federation does not contain explanations on how to account for these objects.

The Letter of the Ministry of Finance of Russia dated May 25, 2007 N 03-03-06 / 1/311 stated that the cost of acquiring interior items cannot be taken into account in expenses, since they do not meet the criteria established by paragraph 1 of Art. 252 of the Tax Code of the Russian Federation.

At the same time, the arbitration practice recognized it as legitimate to attribute the costs of acquiring indoor plants, aquariums, blinds and other interior items to expenses, since these costs are related to the costs of ensuring normal working conditions (Resolutions of the Federal Antimonopoly Service of the Moscow District dated January 21, 2009 N KA-A40 / 12910-08 in case N A40-35465 / 08-139-123, FAS of the West Siberian District of 04.02.2008 N F04-2260 / 2008 (3201-A45-40) in case N A45-10220 / 07-49 / 89, Federal Antimonopoly Service of the Volga District of August 28, 2008 in case N A55-18124 / 07, etc.) (example 5).

Example 5. An organization purchased a corner fountain for an office worth 17,600 rubles. (including VAT - 2685 rubles) and a picture for 50,000 rubles. at an individual.

The following accounting entries have been made:

Dr. c. 08-4 "Acquisition of fixed assets"

Set of c. 76 "Settlements with different debtors and creditors"

reflects the cost of acquiring a painting from an individual;

Dr. c. 01 "Fixed assets"

Set of c. 08-4 "Acquisition of fixed assets"

the picture is accepted for accounting as an object of fixed assets;

Dr. c. 76 "Settlements with different debtors and creditors"

Set of c. 50 Cashier

funds were issued from the cash desk to an individual;

Dr. c. 10 "Materials"

Set of c. 60 "Settlements with suppliers and contractors"

RUB 14,915 (17 600 - 2685)

reflected the acquisition of the fountain;

Dr. c. 19 "Value Added Tax on Acquired Values"

Set of c. 60 "Settlements with suppliers and contractors"

reflected the amount of VAT;

Dr. c. 68 "Calculations for taxes and fees"

Set of c. 19 "Value Added Tax on Acquired Values"

the submitted amount of VAT is accepted for deduction;

Dr. c. 26 "General expenses"

Set of c. 10 "Materials"

the cost of the fountain is written off as general expenses;

Dr. c. 012 "Low value assets"

reflects the cost of the fountain.

Suppose an organization does not have the right to recognize for tax purposes the costs of acquiring interior items. In this case, there is a permanent difference in the amount of 17,600 rubles, from which it is necessary to calculate a permanent tax liability in the amount of 3,520 rubles. (17,600 x 20%). The following entries were made in the account:

Dr. c. 99 "Profit and Loss", subch. "Permanent tax liability",

Set of c. 68 "Calculations on taxes and fees", subsch. "Calculations on income tax",

If the organization takes a different position and considers that the provisions of paragraphs. 7 p. 1 art. 264 of the Tax Code of the Russian Federation allow you to recognize the costs of acquiring interior items, in this case these costs are included at a time in other costs associated with production and sale, since the cost of the fountain does not exceed 20,000 rubles.

When purchasing a painting from an individual, the organization is not a tax agent and is not obliged to calculate, withhold and transfer personal income tax, since individuals, when selling property (property rights) owned by them by right of ownership, independently calculate and pay personal income tax to the budget (Letters of the Ministry of Finance of Russia dated 10/20/2009 N 03-04-08-01/71, dated 03/13/2009 N 03-04-06-01/61).

15.11.2014 Good evening Andrey. AT Article 163 of the Labor Code of the Russian Federation It is said: The employer is obliged to provide normal conditions for the employees to fulfill the production standards.

These conditions include, in particular:

14.11.2014 in accordance with Article 157 of the Labor Code, payment for downtime due to the fault of the employer is paid in the amount of 2/3 of the average wage. When registering a downtime, you can refer to Article 163 of the Labor Code of the Russian Federation.

The employer is obliged to provide normal conditions for the employees to fulfill the production standards. These conditions include, in particular: good condition

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Article 163 of the Labor Code of the Russian Federation

Technological documentation is the basis for the development and implementation of technological processes. It includes operational and route maps, technological process maps, technical standardization maps, etc.

Technological and other documentation must contain complete and reliable information necessary for the performance of work (content of processes, operations and procedures), comply with

Labor Code of the Russian Federation

• good condition of premises, structures, machines, technological equipment and equipment;
• timely provision of technical and other documentation necessary for work;
• proper quality of materials, tools, other means and items necessary for the performance of work, their timely provision to the employee;
• working conditions that meet the requirements of labor protection and production safety.

Article 163 of the Labor Code of the Russian Federation establishes the obligation of the employer to ensure normal working conditions in order to fulfill production standards.

In accordance with Article 163 of the Labor Code of the Russian Federation, the employer is obliged to ensure the good condition of the premises, structures, machines, technological equipment and equipment; documentation necessary for work; proper quality of materials and tools necessary for work; working conditions that meet the requirements of labor protection and production safety.

Achieving a high level of output (provision of services) by individual employees through the use of new methods of labor and improvement of jobs on their initiative is not a basis for revising previously established labor standards. Article 161 For homogeneous work, standard (intersectoral, sectoral, professional and other) labor standards can be developed and established.

Article 163 Labor Code