What are the working conditions: assessment system and classification. Creation of normal working conditions in production

Labor legislation establishes the right of every employee to working conditions in the workplace that comply with labor safety standards and the requirements determined by the collective agreement in force in the organization. Let's consider what these conditions are and what rules regulate them.

Working conditions

Working conditions (we will call them below UT) in accordance with Part 2 of Art. 209 of the Labor Code of the Russian Federation represent the sum of factors in the working environment and the labor process that affect the performance and health of an employee.

The employer is obliged to create safe and normatively justified operating conditions for its employees at each workplace, as well as provide reliable and reliable information about them. full information(Articles 22 and 212 of the Labor Code of the Russian Federation).

Depending on the degree of harmfulness/danger, chemical substances are divided into four classes (Article 14 of Law No. 426-FZ):

1. optimal;
2. acceptable;
3. harmful;
4. dangerous.

Safe and acceptable UT

First class safety equipment is considered optimal and safe for the worker; at his workplace there are no harmful/dangerous factors that negatively affect health.

Second class hazards are acceptable, that is, harmful factors are present, but affect the employee within the established norm. The employee under such conditions is restored by the beginning of the next working day.

Harmful and dangerous UT

The third class includes harmful environmental pollution - when the level of exposure to harmful factors is higher than permissible.

Within the third class, four subclasses are distinguished (depending on the increasing level of impact):

• harmful OT of the first degree: the employee does not have time to recover;
• harmful hazards of the second degree: when working in such conditions for more than fifteen years, occupational diseases of mild severity may occur without loss of ability to work;
• harmful hazards of the third degree: when working in such conditions, it is likely to acquire an occupational disease of mild/moderate severity with loss of professional ability to work;
• harmful UT of the fourth degree: can lead to severe forms of occupational diseases with loss of the employee’s general ability to work.

The fourth class, the highest, is dangerous UT. Working in them threatens the worker’s life and carries a high risk of acute occupational diseases.

The establishment of a class (subclass) of labor protection, in addition to labor protection measures, affects the size of the additional tariff of insurance contributions made by the employer to the Pension Fund of the Russian Federation: the better the working conditions, the lower the amount of contributions.

Condition on UT in the employment contract with the employee

SOUT, which has replaced the certification of workplaces since 2014, must be carried out in stages until December 31, 2018 in all organizations and in all workplaces, with the exception of home-based and remote ones.

Then it is carried out at least every five years; in some cases, an unscheduled SOUT is possible (Article 17 of Law No. 426-FZ).

UT in the workplace according to Art. 57 of the Labor Code of the Russian Federation, as well as guarantees and compensation for work with harmful/dangerous equipment, along with their characteristics, are required to be included in the employment contract.

This provision does not provide for any delays until the implementation of the special assessment.

If at the time of concluding the employment contract this information is not available, then the missing information is entered later directly into the text of the employment contract or added as an integral annex.

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

Responsibilities for ensuring safe working conditions rest with the employer. This is stated in Article 212 of the Labor Code of the Russian Federation. Moreover, the employer must not only ensure the safety of employees when they perform labor responsibilities, but also sanitary, medical and preventive services in accordance with labor protection requirements. In this case we are talking about (Article 223 of the Labor Code of the Russian Federation):
on equipment for workers in sanitary facilities, premises for eating, providing medical care, rest rooms in work time and psychological relief;
on the installation of devices to provide workers in hot shops and areas with carbonated salt water;
on the creation of sanitary posts with first aid kits stocked with a set of medicines and preparations for first aid, etc.

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

Such clarifications are not contained in the letters of the Russian Ministry of Finance. Therefore, before recognizing certain expenses for improving working conditions or taking household appliances into account, it is advisable, firstly, to draw up documents that will help confirm these expenses, and, secondly, to analyze how arbitration practice develops in similar cases.
Recommended package of documents

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

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

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

Requirements for ensuring safe working conditions for workers are established sanitary rules and other regulatory legal acts of the Russian Federation. This is stated in paragraph 1 of Article 25 of the Federal Law of March 30, 1999 No. 52-FZ “On the sanitary and epidemiological welfare of the population.” This means that in a local regulatory document or the corresponding section of an employment (collective) agreement, the employer can refer to the sanitary and epidemiological rules and regulations (SanPiN) and construction norms and regulations (SNiP) currently in force in Russia.

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

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

Let’s say that due to production (work) conditions, it is impossible to provide workers with breaks for rest and food. In this case, the employer must provide employees with the opportunity to rest and eat during working hours (Article 108 of the Labor Code of the Russian Federation). The list of such production (work) and places for rest and eating must be recorded in the internal labor regulations or other local regulations. The more detailed this document describes what furniture, household appliances, dishes and electronics (for example, a TV, stereo, DVD player) the organization undertakes to purchase for the rest room and meals, the more likely the company is to prove the validity of the costs for equipment and maintenance of such premises.

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

Often, organizations purchase one or another household appliances and electronics in order to use them not to satisfy the sanitary needs of employees, but directly in the production process. For example, Insurance companies record damage to the insured property using cameras and video cameras. Organizations involved in construction and major repairs also actively use photographic equipment to record the volume and control the quality of work performed. VCRs and stereo systems can be used to instruct and train personnel on industrial safety rules.

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

At the same time, the employing organization should be prepared for the fact that even if the listed documents are available, its right to have expenses on household appliances and electronics recognized in tax accounting will most likely have to be defended in court. Of course, the more detailed the employer’s obligations to create normal working conditions for employees are spelled out in labor (collective) agreements and local regulations, the greater the likelihood of proving in court the legality of accounting for income tax purposes for expenses on household appliances and electronics.

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

Of course, a small business is unlikely to waste time on drawing up these documents for the sake of one electric kettle. It is easier not to take into account the costs of its acquisition for tax purposes. But for a large or even medium-sized enterprise that has a significant number of similar objects on its balance sheet, the execution of the specified package of documents will certainly help to defend its position in court.
note

The organization has the right to decide for itself what costs it needs to conduct its activities.
The Constitutional Court, in Ruling No. 320-O-P dated June 4, 2007, indicated that the validity of expenses that reduce income received for profit tax purposes cannot be assessed from the point of view of their expediency, rationality, efficiency or the result obtained. Due to the principle of freedom economic activity, enshrined in Article 8 of the Constitution of the Russian Federation, the taxpayer conducts activities independently at his own risk and only he has the right to assess its effectiveness and expediency.

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

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

Let us formulate arguments that will help organizations that care about their employees to justify acquisition costs for tax purposes. individual species household appliances, electronics and interior items. In addition, we will give examples from arbitration practice.
Air conditioners, fans, heaters

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

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

If we're talking about about office premises, references to the following documents will help justify the costs of purchasing air conditioners, split systems, fans and various heaters:
SNiP 2.09.04—87 “Administrative and domestic buildings.” These standards contain general requirements for ventilation and air conditioning in administrative premises for various purposes;
SanPiN 2.2.2/2.4.1340-03 “Hygienic requirements for personal electronic computers and organization of work”, put into effect by Decree of the Chief State Sanitary Doctor of Russia dated 06/03/2003 No. 118. Paragraph 4.4 of this document states that in the premises in which computers are installed, it is necessary to carry out systematic ventilation after every hour of working on the computer;
SanPiN 2.2.2.1332-03 “Hygienic requirements for the organization of work on copying and duplicating equipment”, put into effect by Decree of the Chief State Sanitary Doctor of Russia dated May 30, 2003 No. 107. Paragraph 5.1 of the said document states that the room in which copying equipment operates , must be equipped with heating, ventilation and air conditioning systems.

Let's turn to arbitration practice. In a resolution dated July 26, 2006 in case No. A55-32558/2005, the Volga Region Federal Antimonopoly Service supported an organization that, when calculating income tax, recognized expenses for the purchase of air conditioners. After all, air conditioners were installed and used by the company in its administrative premises, and thanks to their work, normal working conditions were created for employees. In other words, air conditioners were indirectly used in income-generating activities. This means that the organization had the right to include the costs of their acquisition in expenses that reduce taxable profit.

In more later decisions the same court, but in other cases, confirmed the legality of recognizing for profit tax purposes expenses for the purchase of a heater, a household air conditioner (decision dated 08/21/2007 in case No. A57-10229/06-33) and a fan (resolution dated 10/28/2008 in case No. A55-865/08). Arguments of taxpayers: expenses for the purchase of these objects (including through depreciation) fall under Article 22 of the Labor Code of the Russian Federation, which states that the employer is obliged to ensure labor safety and conditions that meet the requirements of labor protection and occupational health, which is also enshrined in collective agreements contracts An additional argument in the case of the fan was a reference to clause 4.4 of SanPiN 2.2.2/2.4.1340-03, according to which rooms with operating computers must be ventilated every hour. Since installing a fan ensures the normal functioning of computer equipment, the costs of its purchase are of a production nature and can be taken into account when calculating income tax.

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

34718/2005, FAS Moscow District dated March 13, 2008 No. KA-A40/1415-08 in case No. A40-33923/07-127-185 and FAS Ural District dated May 14, 2008 No. F09-3355/08-C3 in case No. A07-15074/07.
Refrigerators, kettles, coffee makers, kitchen furniture, dishes and equipment for eating areas

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

The standards by which canteens and rooms for eating should be equipped are established in paragraphs 2.48-2.52 of SNiP 2.09.04-87. Thus, if there are more than 200 people working per shift, the organization must have a canteen, and if there are up to 200 people, there must be a canteen or canteen-dispensing area. If the number of workers is less than 30 people per shift, instead of a canteen you can equip a room for meals.

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

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

Let's say the organization has neither a canteen nor a special room for meals. The absence of a separate room for eating does not relieve the employer of the obligation to provide normal working conditions. In such a situation, workers should be given the opportunity to have lunch directly at their workplaces (Article 108 of the Labor Code of the Russian Federation). Consequently, the costs of purchasing refrigerators (Resolution of the Federal Antimonopoly Service of the Central District dated January 12, 2006 No. A62-817/2005), a microwave oven (Resolution of the Federal Antimonopoly Service of the Volga Region dated September 4, 2007 in case No. A65-19675/2006-SA1-19), coffee makers ( resolution of the Federal Antimonopoly Service of the Moscow District dated December 18, 2007 No. KA-A40/13151-07 in case No. A40-192/07-4-2), electric kettles (resolution of the Federal Antimonopoly Service of the Northwestern District dated April 21, 2006 in case No. A56-7747/2005 ) and other household appliances can be qualified as expenses for creating normal working conditions and taken into account when calculating income tax.
Bottled drinking water and coolers

Many organizations purchase not only various household appliances for their employees, but also provide them with clean drinking water. The Russian Ministry of Finance believes that expenses for the purchase of drinking water and rental of a cooler can be recognized for profit tax purposes only if, according to the conclusion of the sanitary and epidemiological service, the water in the water supply is not suitable for drinking (letter dated December 2, 2005 No. 03-03-04 /1/408). However, in Lately Arbitration courts usually do not agree with this position. In their decisions, judges note that the cost of purchasing a cooler and drinking water reduces taxable income, regardless of whether the tap water is suitable for consumption or not. After all, such costs are integral part expenses for ensuring normal working conditions, and the tax legislation does not contain a requirement to submit a document on the quality of tap water (resolutions of the FAS Volga District dated March 20, 2008 in case No. A55-9669/07-3 and the FAS Moscow District dated May 5, 2009 No. KA- A40/3335-09 in case No. A40-47054/08-108-151).

At the same time, there is an example of a court decision in which the court found the costs of purchasing drinking water and paying for auxiliary equipment for its consumption to be unreasonable in the presence of a centralized water supply (resolution of the Federal Antimonopoly Service of the Ural District dated September 5, 2006 No. F09-7846/06-S7 in case No. A60-41504/05).

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

Unlike household appliances (electric kettles, coffee makers, refrigerators), the costs of purchasing televisions, stereo systems, DVD players and other equipment are much more difficult to justify. The Russian Ministry of Finance has repeatedly spoken out categorically against the inclusion of televisions in depreciable property (letters dated January 17, 2006 No. 03-03-04/2/9 and dated September 4, 2006 No. 03-03-04/2/199). According to the financial department, such property is of a non-productive nature, even if the organization uses televisions to obtain operational information of an economic nature.

There is a greater chance of confirming the need to purchase a TV and other equipment from those companies that, in accordance with Article 223 of the Labor Code of the Russian Federation, equip rest rooms and psychological relief for employees. Please note that it is not necessary to provide a separate room for workers to rest. For these purposes, you can allocate a place in the reception area, secretariat, meeting room or meeting room, or use the room for meals. The employer’s obligation to equip such premises must be enshrined in a collective agreement, local regulation or other similar document.

Let's turn to arbitration practice. In a resolution dated November 13, 2006 in case No. A56-51313/2004, the Federal Antimonopoly Service of the North-Western District confirmed that the purchase of a TV for the rest room is related to production activities and is included in the costs of ensuring normal working conditions.

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

Let's say a TV, VCR, video camera, camera or other equipment is used in the production process, for example, for conducting instructions, training or presentations, recording damage or the volume of work performed. As already mentioned, the procedure for their use should be specified in the local regulatory document (description technological process, order or instruction of the manager). In the presence of such evidence, the courts usually support taxpayers and recognize the legality of accounting for expenses (resolutions of the Federal Antimonopoly Service of the North-Western District dated 04/21/2006 in case No. A56-7747/2005 and the FAS Ural District dated 09.24.2007 No. Ф09-7797/07-С3 in the case No. A60-36582/06).
Vacuum cleaners and other cleaning equipment, detergents and cleaning products

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

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

It is advisable that the amount of sanitary and hygienic products used corresponds to the area of ​​the premises and the number of employees. Otherwise, such expenses may be considered economically unjustified.

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

To justify the costs of purchasing curtains and blinds, you can use the Hygienic Requirements for Insolation 3 and Sun Protection of Residential and Public Buildings and Territories (SanPiN 2.2.1/2.1.1.1076-01), which were put into effect by the Decree of the Chief State Sanitary Doctor of Russia dated October 25 .2001 No. 29.

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

Method one. Prove that the interior was designed and created during the construction of the building and is an integral part of it. Therefore, the cost of creating the interior is included in the initial cost of the building and is included in expenses as depreciation is calculated. If the useful lives of the interior and the building itself do not coincide, the interior may be accounted for as a separate inventory item of fixed assets.

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

Method two. Confirm that decorating premises in a special style increases the attractiveness of the property for potential clients (buyers, tenants, etc.). After all, the costs of purchasing interior items are aimed at creating a favorable image of the taxpayer among external visitors, therefore they are of a production nature and reduce taxable profit. This option is suitable for those organizations that rent out premises or are engaged in trade, providing services, that is, they have sales or client rooms, showrooms, shops and other premises for servicing customers.

For example, the FAS Moscow District, in resolution dated October 10, 2008 No. KA-A40/8775-08 in case No. A40 3666/08-129-15, confirmed that the organization legally took into account for tax purposes the costs of purchasing artificial flowers for decorating the client room. In another case, the court also came to the conclusion that the costs of installing aquariums in premises in which workplaces are rented out can be recognized when calculating income tax (Resolution of the Federal Antimonopoly Service of the Moscow District dated 09/07/2006, 09/11/2006 No. KA-A40/ 8421-06 in case No. A40 76012/05-116-623). The fact is that most of these rooms do not have windows, and the aquariums installed in them can significantly reduce the negative consequences of a lack of sunlight and natural lighting. In other words, aquariums increase the attractiveness of a given premises for potential tenants and, therefore, are used exclusively for production purposes. Similar conclusions are contained in the resolution of the Federal Antimonopoly Service of the Moscow District dated June 16, 2009 No. KA-A40/5111-09 in case No. A40-73552/08-111-338.

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

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

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

Consequently, if an organization carrying out activities subject to VAT has accepted accounting household appliances (equipment, interior items, etc.) and has properly designed source documents and an invoice for it, then it has the right to accept “input” VAT on acquired assets for deduction in the general manner. However, the Russian Ministry of Finance believes that VAT on non-productive property cannot be deducted (letter dated January 17, 2006 No. 03-03-04/2/9). The tax authorities are of a similar opinion. In letter No. 03-1-08/204/26-B088 of the Ministry of Taxes of Russia dated January 21, 2003, it was explained that VAT amounts on property purchased for one’s own needs (kettle) are not accepted for deduction. In other words, the right to deduct VAT depends on whether the costs of acquiring this property are recognized for profit tax purposes or not. But the Tax Code does not contain such a requirement. Arbitration courts do not support this position either. They, as a rule, indicate that the norms of Chapter 21 of the Tax Code of the Russian Federation do not establish the taxpayer’s right to use tax deduction depending on the production or non-production nature of the expenses incurred (resolutions of the Federal Antimonopoly Service of the Ural District dated April 24, 2006 No. Ф09-2909/06-С7 in case No. A60-35156/05, FAS Volga District dated July 1, 2008 in case No. A57-10917/07 and dated April 23, 2009 in case No. A55-9765/2008).

So, an organization has the right to deduct VAT amounts claimed on purchased household appliances and electronics, even if it does not have the right to recognize the costs of its acquisition (including through depreciation) when calculating income tax.

In a situation where expenses for the purchase of household appliances, interior items and other similar objects are recognized in tax accounting, problems with deducting VAT on them should not arise. This is confirmed by the decisions of the Federal Antimonopoly Service of the Volga District dated August 28, 2007 in case No. A55-17548/06 and the Federal Antimonopoly Service Far Eastern District dated 02/06/2009 No. F03-6187/2008 in case No. A59-603/2008-C24.
Accounting for household appliances and corporate property tax

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

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

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

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

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

If household appliances meet the requirements listed in paragraph 4 of PBU 6/01, in accounting they should be included in fixed assets, the useful life should be determined and depreciation should be calculated during this period. To bring tax and accounting accounting closer together, it is advisable to establish equal useful lives for the named assets.

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

Most household appliances cost less than RUB 20,000. This means that in accounting their cost can be included in expenses immediately after commissioning. In this case, the cost of purchased household appliances is written off to the debit of cost accounting accounts (accounts 20, 23, 25, 26, 29 or 44) and does not participate in the calculation of property tax.

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

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

Andrey SLEPOV, partner, head of labor and migration law practice

international law firm BEITEN BURKHARDT

From January 1, 2014, working conditions at the workplace must be included in the employment contract. If the inspector does not find this information in the document, he will require it to be corrected. The fact that an employee started working before 2014 will not relieve the company of this obligation. The contract still needs to be supplemented with this condition (decision of the Frunzensky District Court of Saratov dated June 28, 2016 in case 12-136/2016, letter from Rostrud dated November 20, 2015
No. 2628-6-1). Three years later, not all employers have figured out how to do this. We will tell you what to include in the employment contract, taking into account the explanations of officials.

If a special assessment has not been carried out, write down the general characteristics of the workplace in the contract

The employer cannot determine working conditions at the workplace “by eye”. He needs to organize a special assessment. But when it comes to a new workplace, he has a year to spend it (Part 2 of Article 17 of Law No. 426-FZ of December 28, 2013, hereinafter referred to as Law No. 426-FZ). However, until this point, the employment contract still needs to specify the conditions under which the employee works. In this case, it is enough to specify the general characteristics of the workplace. These include description of the workplace, equipment used and features of working with it(letter of the Ministry of Labor of Russia dated July 14, 2016 No. 15-1/OOG-2516).

After the company conducts a special assessment, adjust this provision of the contract and clarify whether there is a hazard in the employee’s workplace or whether the conditions are acceptable. To do this, draw up an additional agreement in which you set out the clause of the employment contract in the new edition.

Instead of the results of the special assessment, please indicate current workplace certification data.

In most cases, the Law on Special Assessment allows it to be carried out in stages until December 31, 2018 (Part 6, Article 10 of Law No. 426-FZ). And there are organizations in which the results of workplace certification are still in effect. In this case, according to the recommendations of representatives of Rostrud, the text of the employment contract can indicate the working conditions from the certification card.

Please note that there are situations when a special assessment of working conditions will have to be carried out even when you have valid certification results. For example, a company moves to another office and, accordingly, transfers employees to new jobs. Or the state inspector demanded a special assessment because he suspected violations in the certification procedure. There is also a reason to assess working conditions if the employer installs new equipment that will affect the level of exposure of workers to harmful factors (Article 17 of Law No. 426-FZ, letter of Rostrud dated November 20, 2015 No. 2628-6-1). In these cases, carry out the procedure and adjust the condition in the employment contract using an additional agreement.

Take the data for the contract from the special assessment card

When the employer has the results of a special assessment of working conditions, the employment contract must be supplemented with information from the report of the organization that conducted it. To do this, study such part of the report as the map of special assessment of working conditions (sample below). It indicates the working conditions at a certain workplace, as well as the guarantees and compensations that the employee is entitled to. They are also partially reflected in the employment contract. Take information from lines 030 and 040 of the card.

From line 030 in the text of the contract or additional agreement, include information from the column “Final class (subclass) of working conditions.” Let us recall that there are the following classes (subclasses) of working conditions in the workplace, depending on the harmfulness and (or) danger (Article 14 of Law No. 426-FZ):

1. 1st class - optimal working conditions;
2. 2nd class - acceptable working conditions;
3. 3rd class - harmful working conditions:
- subclass 3.1 - harmful working conditions of the 1st degree;
- subclass 3.2 - harmful working conditions of the 2nd degree;
- subclass 3.3 - harmful working conditions of the 3rd degree;
- subclass 3.4 - harmful working conditions of the 4th degree.
4. 4th grade - hazardous conditions labor.

Inspectors check that this information complies with the law. Therefore, enter the information into the contract in the same way as it is formulated in the law and the map.

From line 040 in the text of the employment contract, include the guarantees and compensation due. Depending on the class and subclass of working conditions, the scope of guarantees will differ (table below).

How to prescribe guarantees and compensation for work in hazardous conditions

! Compensations and guarantees that are due for work in harmful/dangerous working conditions should be written down in the employment contract or agreement separately from those guarantees that do not depend on the employee’s working conditions.

It is still not clear whether working conditions at the workplace need to be specified in the contract for remote workers. On the one hand, when working remotely, a stationary workplace is not created (Article 312.1 of the Labor Code of the Russian Federation). In this regard, no special assessment is carried out and working conditions at the workplace cannot actually be prescribed. On the other side, Labor Code makes no exceptions regarding the mandatory terms of the employment contract. In response to a request to Rostrud using the website onlineinspektsiya.rf, representatives of the department proposed to include the following wording in the contract of a remote employee: “in accordance with Part 3 of Article 3 of the Federal Law of December 28, 2013 No. 426-FZ, the employer does not conduct a special assessment of working conditions and in this regard, it is not possible to specify the working conditions at the workplace in the employment contract.” To eliminate the risk of claims from inspectors, include such a condition in the employment contract of the remote employee.

In the contracts of the “pests”, indicate that you give them soap

! For employees whose work involves pollution, state in the contract that you provide cleaning and neutralizing agents. Their standards were approved by the Ministry of Health and Social Development of Russia in order No. 1122n dated December 17, 2010. Paragraph 12 of Appendix No. 2 to the Order states that flushing and (or) neutralizing agents are selected and issued taking into account the results of the special assessment. The wording of the contract may be as follows: “The employer provides the employee with flushing agents in accordance with the order of the Ministry of Health and social development Russian Federation dated December 17, 2010 No. 1122n. For hand washing, an employee is given 200 g of toilet soap or 250 ml of liquid detergents in dispensing devices per month. For body washing - 300 g of toilet soap or 500 ml of liquid detergents in dispensing devices per month.”

Normative base:

Law No. 426-FZ of December 28, 2013 - will help you determine the period during which you need to conduct a special assessment of a new workplace and study the classes of working conditions in the workplace

Order of the Ministry of Health and Social Development of Russia dated December 17, 2010 No. 1122n - will help you find out the standards for issuing flushing and neutralizing agents to employees

Important takeaways:

1. Working conditions at the workplace must be included in the employment contract, even if the employee got a job before 2014.
2. If a special assessment has not yet been carried out at the employee’s workplace, write down the general characteristics of the workplace in the contract.
3. Current workplace certification data can be indicated in the contract. But if the employer has changed the technological process, a special assessment must be carried out.

In each organization, employees work in specific conditions. This is an important factor in the work process, because it affects the performance of staff. Working conditions in the workplace must comply with the law and are therefore regularly assessed. Details about this are presented in the article.

Concept

What are working conditions in the workplace? This concept has existed for a long time, since the beginning of the exploitation of people, but only now has it been implemented at the legislative level. According to Art. 56 and 57 of the Labor Code of the Russian Federation, an employment contract cannot be drawn up without specifying working conditions. They are recorded along with other information - full name, salary.

In Art. 56 states that the employer must ensure working conditions in the workplace established by law. And according to Art. 57 it is necessary to highlight the characteristics of working conditions in the agreement, harmful factors that may exist at work. The required compensations and guarantees are specified separately.

Characteristics

The production process is the work of obtaining products from matter or raw materials. All stages of this activity are interconnected. The nature of the process is determined by type:

1. Labor force used.
2. Means of production.
3. Source materials.

Having determined the main means of production, the type of process can be determined. Suppose we know that the main machine is a metallurgical plant. Then it will be clear that there is activity with metal and ore. The labor force will be metallurgists and steelworkers. From this it is possible to determine safety requirements and possible types of occupational diseases of employees.

Work environment

This concept refers to the space where an employee performs work. The environment includes buildings, means of production, and transport used. This concept includes psychological and environmental conditions. They are the ones who influence the staff.

Labor intensity

This concept implies tension in the work process. It implies a psychological side. Intensity has a relationship with performance. In a disorganized place, tension is high and productivity is low. This is a negative point. Employees get tired quickly, and the results of their activities are not encouraging.

Classification

Working conditions in the workplace are divided by law into 4 classes (Article 14 of the Labor Code of the Russian Federation):

1. Optimal. With them, there is no or very low negative impact on employees.
2. Acceptable. Probably some negative impact, but within the established standards.
3. Harmful. In this case, there is an excess of the influence of negative factors on the body. Occupational diseases are likely to occur.
4. Dangerous. Workers are influenced negative factors production. There is a high risk of occupational diseases.

Determining the class of working conditions in the workplace is necessary to determine the level of hazardous activity. They are different at every job. It is important to consider them before applying for a job. Harmful working conditions during working hours negatively affect a person’s well-being and health. Therefore, at every enterprise it is important that the standards of the process organization are observed.

Environmental factors

What should be the working conditions in the office and in production? By doing professional activity It is important that employees feel comfortable and convenient. Then the results of your work will be high. The workflow is influenced by many factors, the main ones being:

1. Lighting: norm 1-2 thousand lumens.
2. Temperature - the higher physical activity, the lower the indicator in the room. During active work, the optimal level will be 10-16 degrees, and during average work - 18-23 degrees.
3. Noise. The norm is 65 decibels and a frequency of 75,000 Hertz. The noise level will be high if it exceeds 88 decibels.
4. Vibration. Such impacts can be local and general. Vibration is associated with noise.

There are other factors - biological and chemical. An example of a negative effect is a high concentration of dust and toxic components.

Certification

The employer is responsible for certifying workplace conditions. A special institution is participating in this event. A special commission is created, including the employer, labor protection specialist, and trade union members. Certification of workplaces for working conditions involves inspecting the organization and collecting information.

During the event, environmental factors are measured - noise, lighting, vibration. Deviations from norms are established. If the workplaces are similar to each other, then you can check one similar place. Certification of workplaces for working conditions can be planned or unscheduled.

The planned event is carried out every 5 years. on working conditions allows you to make work more efficient if after the event all the expert’s comments are taken into account. Unscheduled inspections are carried out during various changes in the production process. These include replacement of equipment, transfer to another technical process. In the event of an accident, an unscheduled inspection is carried out. In conclusion, an assessment of the working conditions of the workplace is prescribed.

What is stated in the contract?

Organization of working conditions in the workplace is the responsibility of management. The employment agreement must contain information about what class the work belongs to. For this purpose, a section entitled “Labor Safety” is provided. It indicates whether conditions are considered “optimal” or “dangerous.” In the first case, it is indicated that all standards have been met and there are no harmful conditions in the workplace.

With grades 3 and 4, it is recorded that the conditions are harmful to health. The contract specifies the class, subclass, and factors that led to the deterioration of the situation. For example, hazardous conditions were caused by high noise levels and low temperatures.

Valuation Law

The main document for assessing conditions is Federal Law No. 426. It establishes the essence of the event, the rules for its implementation and application of the results. Assessment is a procedure, the results of which can in various ways influence the activities of the organization, as well as the development and improvement of personnel policies.

If hazardous workplaces are found, the company may have obligations, for example:

1. Providing employees with social preferences, established by law RF.
2. Payment of higher contributions to the Pension Fund and Social Insurance Fund.

The assessment can identify objective shortcomings in the area of ​​personnel safety, the elimination of which increases productivity and has a positive impact on the business as a whole. You just need to follow the instructions of the specialists provided based on the results of the event.

Assessment steps

Even if the institution is not ready to carry out the assessment, this task is solved by law. The stages of the event include:

1. Contact a specialized company that has permission to carry out such activities.
2. This firm's identification of factors of production. workplace hazards.
3. Preparation of an inspection report.

The list of criteria that firms performing assessments must meet is established by Ch. 3 Federal Law No. 426. In practice, it is easier to find such an institution using the register of organizations accredited by the Ministry of Labor that carry out work in the field of labor protection.

Workplace conditions and staff motivation are closely interrelated. If the activities of employees are complex, and there are also harmful factors, the institution should encourage employees. Typically, staff are motivated by financial rewards. Then the efficiency of the enterprise will be much better.

Compensation

In Art. 224 of the Labor Code of the Russian Federation states that compensation is necessary for additional load received from harmful factors. This may include additional leave and salary increases. The amounts of the allowance are established by Art. 147 Labor Code of the Russian Federation. Its minimum is 4% of salary.

Worsening conditions

If an employee notices negative changes, and the employer ignores the comments, then it is necessary to contact the trade union for a new certification. Failure to comply may result in large fines.

If the changes are domestic, for example, faulty lighting, then you need to inform an occupational safety specialist. In this case, it is important to carry out repairs and eliminate the defect without loss of quality. Removing the deficiency will improve the situation.

Occupational safety is considered an important part of the work process. It includes many factors, on their basis a classification is created. “Optimal class” is considered the safest, and “dangerous” is considered harmful. All this must be spelled out in the contract. Failure to comply with the law leads to liability for the management of the enterprise.

Organization of working conditions in the workplace

Introduction

Organization of working conditions in the workplace working conditions

Industrial lighting

Lighting options

Types of lighting

Light sources

Lighting regulation

Basics of lighting calculations

Artificial lighting

Daylight

Color design of equipment and production premises

Literature

Introduction

Labor protection is a system of legislative acts, socio-economic, organizational, technical and therapeutic and preventive measures and means that ensure safety, preservation of human health and performance during the work process.

Occupational safety identifies and studies possible reasons industrial accidents, occupational diseases, accidents, explosions, fires and develops a system of measures and requirements in order to eliminate these causes and create safe and favorable working conditions for humans.

The solution of environmental protection issues is inextricably linked with issues of labor protection.

The complexity of the tasks facing labor protection requires the use of achievements and conclusions of many scientific disciplines directly or indirectly related to the tasks of creating healthy and safe working conditions.

Since the main object of labor protection is a person in the labor process, the results of research in a number of medical and biological disciplines are used when developing industrial sanitation requirements.

A particularly close connection exists between labor protection, scientific organization labor, ergonomics, engineering psychology and technical aesthetics.

Success in solving labor safety problems largely depends on the quality of training of specialists in this field, on their ability to take right decisions in difficult and changing conditions modern production.

working conditions workplace

Organization of working conditions in the workplace

Working conditions are understood as a set of facts in the working environment that influence human health and performance during the work process.

Studies of working conditions have shown that the factors of the production environment in the labor process are: sanitary and hygienic conditions, psychophysiological elements, aesthetic elements, social and psychological elements.

From the above it follows that a production environment that creates healthy and productive working conditions is mainly ensured by the choice of technological process, materials and equipment; load distribution between people and equipment; the regime of work and rest, the aesthetic organization of the environment and the professional selection of workers.

Creating optimal working conditions in the workplace

Organization and improvement of working conditions in the workplace is one of the most important reserves of labor productivity and economic efficiency of production, as well as further development the most working person. This is the main manifestation of the social and economic importance of organizing and improving working conditions.

To maintain long-term human performance great importance has a work and rest schedule. A rational, physiologically based regime of work and rest means an alternation of periods of work with a period of rest, in which high efficiency of socially useful human activity, good health, and a high level of working capacity and labor productivity are achieved.

After the establishment of a normal production process, the shift regime of work and rest for workers becomes a factor in the rhythm of work, an effective means of preventing worker fatigue.

Rational organization labor in the workplace is associated with such a problem as the correct organization of work throughout the week, which is ensured by the systematic scientific organization of production.

To maintain a person’s long-term performance, not only the daily and weekly work and rest schedule is of great importance, but also the monthly one, therefore labor legislation provides for weekly uninterrupted rest of at least forty-two hours. A rational annual work and rest regime is ensured annual leave.

To create optimal working conditions in the workplace, it is necessary that the enterprise establish optimal indicators of these conditions for each type of production, consisting of data characterizing the production environment.

To gain access to work, all those hired must have their health checked, i.e. undergo medical screening.

Industrial lighting

Basic concepts and hygienic requirements for industrial lighting

The main concepts that characterize light are luminous flux, luminous intensity, illumination and brightness.

Luminous flux is the flow of radiant energy assessed by the eye by the sensation of light.

Good lighting has a tonic effect, creates a good mood, improves the flow of basic nervous processes. higher activity.

Improving illumination helps improve performance even in cases where the labor process is practically independent of visual perception.

A person receives % of information through the organs of vision. Light has a positive effect on metabolism, the cardiovascular system, and the neuropsychic sphere. Rational lighting helps to increase labor productivity and safety. With insufficient lighting and poor quality, the visual analyzers quickly become tired and the incidence of trauma increases. Too high brightness causes glare and impaired eye function.

Part of the electromagnetic spectrum with l from 10.340 000 nm is called the optical region of the spectrum, which is divided into infrared radiation (770.340 000), visible radiation (380.770), UV region - 10.380 nm. Within the visible region, different radiation causes different light and color sensations: from violet to red. The human eye is most sensitive to 550 nm radiation. Sensitivity decreases towards the boundaries of the spectrum.

Lighting options

Quantitative characteristics:

Luminous flux - F, ln (lumens). The flux of radiant energy, assessed by visual sensation, characterizes the power of light radiation and is based on visual perception.

Luminous intensity - J, cd (candela). Since the luminous flux spreads unevenly in space, the concept of luminous intensity is introduced. J - spatial density of light flux; W - solid angle.

Illumination -E, lux (lux). Surface luminous flux density. S-

illuminated area. E = F/S, cd/m 2. Surface luminous intensity density. Reflection coefficient - p. Gloss - increased brightness.

Qualitative characteristics.

Background is the surface adjacent to the object of discrimination. The object of discrimination is a detail of minimal size, a sign, a symbol, a letter that a person distinguishes as a result of activity.

The background is characterized by a reflection coefficient: > 0.4 - light background; ³ 0.2 - light;< 0.2 - тёмный; контраст объекта с фоном: >0.5 - large;< 0.2 - малый

Visibility, spectral composition of light, luminous flux pulsation coefficient.

Types of lighting

Industrial lighting can be:

Natural: due to direct sun rays and the diffused light of the sky. Varies depending on geographical latitude, time of day, degree of cloudiness, atmospheric transparency. According to the device, they are distinguished: side, top, combined.

Artificial: created by artificial light sources (incandescent lamp, etc.). It is used in the absence or deficiency of natural. By appointment it happens:

workers, emergency, evacuation, security, duty. According to the device it happens:

local, general, combined. It is impossible to arrange only local lighting.

Rational artificial lighting should provide normal working conditions with acceptable consumption of funds, materials and electricity.

When there is insufficient natural light, use combined (combined)lighting. The latter is lighting in which natural and artificial light are used simultaneously during daylight hours.

Light sources

Most often used gas-dischargelamps (halogen, mercury), as they have a long service life (up to 14,000 hours) and high luminous efficiency. Flaws:

stroboscopic effect (pulsation of light flux, which leads to visual fatigue due to constant readaptation of the eye). Incandescent lampsare used when, due to the conditions of the technological environment or interior, the use of gas-discharge lamps is inappropriate. Advantages: thermal light sources, simplicity and reliability. Disadvantages: short service life (1000), low luminous efficiency (efficiency). Lamp:lamp with fittings, the main purpose is to redistribute the light flux in the required direction; protection of the lamp from environmental influences.

By design: open, closed, dust-proof, moisture-proof, explosion-proof.

According to the distribution of luminous flux: direct light, reflected light, diffused light.

Lighting regulation

Natural and artificial lighting is standardized by SNIP II 4-79 depending on the characteristics of visual work, smallest size object distinction, background contrast of object with background.

For natural lighting, the coefficient of natural lighting is normalized, and for side lighting the minimum value of KEO is normalized, and for overhead and combined lighting - the average value.

For each room, a distribution curve of KEO and illumination is constructed in a characteristic section of the room - a frontal plane passing through the middle of the room perpendicular to the glazing plane. Dimension E internal carried out at a level of 0.8 m from the floor level. The standardized characteristic for artificial lighting is the minimum illumination in the workplace Emin (luxury).

The normalized values ​​of illumination in lux and KEO in% in industrial premises are presented in the table:

Illumination regulation

Degree of accuracy of visual work Name. size of the Object of distinction Visual Work Contrast of the object of distinction with the background Characteristics of the background Lighting Discharge Sub-discharge Artificial Natural Combined Combined General Upper. or combined SideTop or CombinedSideIllumination, luxKEO%KEO%Highest less than 0.5IaSmallDark50001500 bSmallMedium40001250 MediumDark cSmallLight2500750 MediumMedium LargeDark 103.562 gMediumLight15004 00 Big A AMedium Very0.15-0.3IIaSmallDark40001250 high bSmallMedium3000750 MediumDark cSmallLight200050072.54.21.5 MediumMedium LargeDark gMediumLight1000300 Large (, (, AMedium High0.3-0.5IIIaSmallDark2000500 bSmallMedium1000300 MediumDark cSmallLight7503005231.2 MediumMedium LargeDark gMediumLight Large A 400200 &&Average

Medium0.5-1IYaSmallDark750300 6SmallMedium500200 MediumDark inSmallLight40020041.52.40.9 MediumMedium LargeDark gMediumLight300150 LargeMedium Small1-5Ya bSmall SmallDark Medium300 200200 150 MediumDark cSmallLight-150311.80.6 MediumMedium LargeDark gMediumLight-100 Large AMedium Very More than 5YI-Regardless of-15020,51,20,3small characteristics of the background and the contrast of the object with the background

Basic requirements for industrial lighting

Lighting in the workplace must correspond to the nature of visual work; uniform distribution brightness on the working surface and the absence of sharp shadows; the amount of illumination is constant over time (no pulsation of the light flux); optimal direction of light flux and optimal spectral composition; All elements of lighting installations must be durable, explosion-, fire-, and electrically safe.

Basics of lighting calculations

The main task is: determining the required area of ​​light openings - in natural light. Determination of the power of lighting installations - for artificial. There are 2 methods for calculating artificial light: the method of luminous flux utilization coefficients; point method (calculates the illumination of a certain point; local illumination).

Operation of lighting installations and control

Operation includes: regular cleaning of glazed openings and lamps from dirt; timely replacement of burnt out lamps; network voltage control;

regular repairs of lamp fittings; regular cosmetic repairs of the premises. For this purpose, special mobile carts with platforms, telescopic ladders, and hanging devices are provided. All manipulations are performed with the power turned off. If the height of the suspension is up to 5 m, they are serviced by ladders (2 people are required). Lighting control is carried out at least once a year by measuring illumination or luminous intensity using a photometer; subsequent comparison with standards.

Requirements for workplace organization from an ergonomic point of view. ensuring a normal microclimate and air environment in production

Factors in the meteorological conditions of the production environment are: air temperature, relative humidity, air movement speed and the presence of heat radiation.

To ensure normal conditions for human activity, microclimate parameters are standardized. The industrial microclimate standards are established by GOST 12.1.005-88 SSPT. General sanitary and hygienic requirements for the air of the working area." They are the same for all industries and all climatic zones. The microclimate parameters in the work area must correspond to optimal or permissible microclimatic conditions. Optimal conditions ensure normal functioning of the body without straining the thermoregulation mechanisms. At acceptable microclimatic conditionsSome tension in the thermoregulation system is possible without compromising human health.

The parameters of temperature, humidity and air speed are regulated taking into account the severity of physical work: light, medium and heavy work. In addition, the season of the year is taken into account: cold period The year is characterized by an average daily outdoor temperature below +10°C and a warm period with a temperature of +10°C and above.

To monitor weather conditions, the following instruments are used: thermometers, a thermograph and a pair thermometer; actinometer for measuring radiation intensity; psychrometer or hydrograph when measuring relative humidity; anemometer or catathermometer for measuring air speed.

Ventilation -This is a set of devices to ensure normal meteorological conditions and remove harmful substances from production premises.

Ventilation can be natural (aeration) and mechanical, depending on the method of air movement. Depending on the volume of the ventilated room, general exchange and local ventilation are distinguished. General exchange ventilation ensures the removal of air from the entire volume of the room. Local ventilation provides replacement of air at the point of contamination. According to the method of operation, ventilation is distinguished between supply, exhaust, supply and exhaust, and emergency. Emergency is designed to eliminate gas contamination of the premises in emergency situations.

Regardless of the type of ventilation, the following general requirements are imposed on it: the volume of supply air must be equal to the volume of exhaust air; elements of the ventilation system must be correctly placed in the room; air flows should not raise dust and should not cause hypothermia for workers; noise from the ventilation system should not exceed the permissible level.

The ventilation device is based on air exchange,that is, the volume of room air replaced per unit time L (m/h). The required air exchange is determined in accordance with SNiP 2.04.05-86 by calculation based on the conditions for removing excess harmful substances, heat and moisture from the room air:

a) When harmful substances are released into the indoor air:

where Lрз is the amount of air removed by local ventilation;

M is the amount of harmful substances entering the room, mg/h;

Срз - concentration of harmful substances in the air removed by local ventilation, mg/m;

Sp, Dry - concentration of harmful substances in the air supplied to and leaving the room, mg/m.

b) When removing excess sensible heat, which increases the air temperature:

where He is the excess sensible heat in the room, J/s;

Трз - temperature of air removed by local ventilation, C;

Тп, Тух - temperature of the air supplied to the room and leaving it, C.

c) When removing excess moisture:

where W is excess moisture in the room, g/h;

dрз - moisture content of air removed by local ventilation, g/kg;

dп, dyx - moisture content of air supplied to and leaving the room, g/kg.

Mechanical ventilation distributes air throughout the production area. IN general case it consists of: an air intake device, a filter, a heater, a fan and a network of air ducts.

Calculation of mechanical ventilation includes:

1. Determination of the configuration of the ventilation system on the floor plan of the production premises and the location of its elements.
2. Determination of the flow area of ​​air ducts (the speed of air movement in the air ducts is assumed to be V = 6-10 m/s)

where V is the required air exchange, m/h.

1. Determination of pressure loss in air ducts in an air duct section:

R generalj = P trj + P mj ,

where P trj - resistance to overcoming air friction forces when moving through air ducts;

R m - local resistance of air ducts.

General losses in the air duct network:

Where? - the number of sections into which the ventilation duct system is divided.

1. Selection of a fan for a ventilation system based on the required air exchange and pressure loss in the air duct network. The total pressure P, which must be created by the fan, is taken as P = P generally , and the fan capacity G (m/h) is assumed to be G = L.
2. Determination of the required power of the fan motor N:

G P k (3,6 106?b ?P ).

where K is the power reserve factor of the electric motor (1.05-1.5);

P - total pressure loss in the network. Pa;

?b ?P - Efficiency of the fan and transmission from the electric motor to the fan.

Natural ventilation of industrial premises is carried out under the influence of the temperature difference between external and internal air (thermal pressure) and wind (wind pressure).

Calculation of natural ventilationin accordance with SNiP 2.04.05-86 is to determine the areas of ventilation openings of the building and includes the following steps.

1. Determination of air speed (m/s) in the lower opening V:

where h is the distance between the centers of the lower and upper openings, m;

Н, ?в - density of external and internal air, kg/m.

1. Determination of area (m 2) lower ventilation openings:

F = L / ( ?1V 1),

?1- coefficient of air flow through the lower openings (? 1 = 0,15-0,65).

1. Determination of pressure loss (Pa) in lower openings H 1= V 12 ?n /2
2. Determination of excess pressure (Pa) in the upper openings:

N 2=Hr -H i ,

where Hr is the gravitational air pressure. Pa,

Нr = h ( ?n - ?V ) g.

1. Determination of area (m 2) upper ventilation openings:

where?2 is the coefficient of air flow through the upper openings.

To increase air exchange, exhaust shafts with deflectors are installed on the roof of an industrial building, which increase air exchange due to the ejection effect.

Local ventilation used to remove released harmful substances from sources. It can be exhaust or supply. Varieties exhaust ventilation are: protective covers, fume hoods, cabins, aspiration devices.

Local supply ventilation includes air showers, air oases, and curtains.

Heating intended to maintain normal meteorological conditions in industrial premises. A heating system is necessary in a room where heat losses Qp exceed the heat release from technological equipment Q, that is, Qп > Q. To heat rooms, steam, air, water, electrical systems heating.

The calculation of the heating system is based on the heat balance equation

Qп = Qogr + Qв + Qn,

where Qп - heat loss in the room, J;

Qorp - heat loss in the building elements, J;

Qв - heat loss for air heating, J;

Qm - heat loss for heating materials and machines brought into the room, J.

Heat loss in building elements

Qogp = RF (tв-tн),

where R is the heat transfer resistance of the structure, m C/W;

F - surface area of ​​fences, m2;

tн, tв - temperature of external and internal air, °C.

Heat losses for heating the room are usually taken as Qв = (0.2-0.3) Qlim, for heating materials and machines Qм = (0.05-0.1) Qogp.

Required thermal power (kW) of the source in the heating system:

Normalization of visual working conditions

Lighting is one of the most important production working conditions. A person receives about 90% of information through the visual apparatus. Worker fatigue, labor productivity, and safety depend on lighting. Sufficient lighting has a tonic effect, improves the flow of basic processes of higher nervous activity, stimulates metabolic and immunobiological processes, and affects the circadian rhythm physiological functions human body. Practice shows that only by improving lighting in the workplace, an increase in labor productivity from 1.5 to 15% was achieved. The human visual apparatus perceives a wide range of visible radiation from 380 to 770 nm, i.e. from ultraviolet to infrared radiation.

To characterize the visual working conditions, various lighting indicators are used.

Light flow(F) is the power of radiant energy, assessed by light sensation. The unit of luminous flux is lumen.

The power of light(J) - characterizes the density of the luminous flux, that is, the ratio of the luminous flux to the solid angle. The unit of luminous intensity is the candela.

Illumination(E) is the luminous flux density on the illuminated surface, measured in lux.

Surface brightness(L) in a given direction is the ratio of the intensity of light reflected from the surface to its projection onto a plane perpendicular to the reflected ray. The unit of brightness is NIT (LT), that is, candela per square meter. meter (cd/m2 ).

Reflection coefficient (?) is the ability of a surface to reflect light flux, i.e.

Background - the surface to which the object of discrimination is adjacent. Depending on the value of the reflection coefficient, the background is light (> 0.4), medium (= 0.2-0.4), dark (<0,2).

Object Contrast with the background is determined by the ratio of the difference between the brightness of the object (L) and the background (L) to the brightness of the background, i.e.

Illumination pulsation coefficient (Kp) is a characteristic of the relative depth of illumination fluctuations (when using a gas-discharge lamp).

The most important role in the work process is played by such vision functions as contrast sensitivity, visual acuity, speed of distinguishing details, stability of vision and color sensitivity.

Contrast sensitivity is characterized by visibility(V) is the ability of the eye to perceive the object of observation.

where: K - contrast of object and background,

Kp - threshold contrast, i.e. the smallest contrast visible to the eye.

The presence of high brightness in the field of view causes blindness and can lead to damage to the retina.

Blindness(P) - coming into the field of view of bright sources. Blindness rate

V1 and V2 are the visibility of the observation object when shielded and in the presence of glare, respectively.

Under visual acuity refers to the maximum ability to distinguish individual objects. As illumination increases to a certain level, visual acuity increases. The speed of visual perception is directly dependent on the level of illumination, as well as the stability of clear vision, which refers to the ability of the eye to hold a clear image of the part in question. The best conditions for color perception are created in natural light. Color affects other visual functions. Thus, visual acuity, speed of visual perception and stability of vision have a maximum in the yellow zone of the spectrum. When using direct contrast (an object is darker than the background), visual fatigue is less than when using the opposite. Increasing illumination with direct contrast improves visibility, and with reverse contrast it worsens.

Industrial lighting systems and requirements for them

Natural, artificial and combined lighting is provided in production premises. Premises with permanent staff must have natural light. When working in the dark, artificial lighting is used in industrial premises. In cases where work is performed with the highest precision, combined lighting is used. In turn, natural lighting can be side, top or combined, depending on the location of light openings (lanterns). Artificial lighting can be general (with uniform illumination of the room), localized (with the location of light sources taking into account the placement of workplaces), combined (a combination of general and local lighting). In addition, emergency lighting is provided (turned on when the working lighting suddenly turns off). Emergency lighting must be at least 2 lux inside the building.

In accordance with the “Building Norms and Rules” SNiP 23-05-95, lighting must ensure: sanitary standards of illumination in workplaces, uniform brightness in the field of view, absence of sharp shadows and glare, consistency of illumination over time and correct direction of the light flux. Lighting in workplaces and production areas must be monitored at least once a year. An objective lux meter (Yu-16, Yu-116, Yu-117) is used to measure illumination. The operating principle of a lux meter is based on measuring, using a milliammeter, the current from a photocell onto which the luminous flux falls. The deviation of the milliammeter needle is proportional to the illumination of the photocell. The milliammeter is calibrated in lux.

The actual illumination in the production area must be greater than or equal to the standardized illumination. If lighting requirements are not met, visual fatigue develops, overall performance and labor productivity decrease, the number of defects and the risk of industrial injuries increases. Low light contributes to the development of myopia. Changes in illumination cause frequent readaptation, leading to the development of visual fatigue.

Glare causes glare, visual fatigue and can lead to accidents.

Artificial lighting

Lighting standards for workplaces are regulated by SNiP 23-05-95.

When establishing the illumination standard, it is necessary to take into account: the size of the object of discrimination (eight categories are set from 1 to UE), the contrast of the object with the background and the nature of the background. Based on these data, according to the tables of NorP 23-05-95, the illumination standard is determined.

When choosing sources of artificial lighting, their electrical, lighting, design, operational and economic indicators should be taken into account. In practice, two types of lighting sources are used: incandescent lamps and gas-discharge lamps. Incandescent lamps are simple in design and burn quickly. But their luminous efficiency (the amount of light emitted per unit of power consumption) is low - 13-15 lm/W; for halogen ones - 20-30 lm/W, but their service life is short. Gas discharge lamps have a luminous efficiency of 80-85 lm/W, and sodium lamps have a luminous efficiency of 115-125 lm/W and a service life of 15-20 thousand hours; they can provide any spectrum. The disadvantages of gas-discharge lamps are the need for a special ballast, long burn-up time, pulsation of the light flux, and unstable operation at temperatures below 0°C.

To illuminate industrial premises, luminaires are used, which are a combination of a source and fittings.

The purpose of the fittings is to redistribute the light flux, protect workers from glare, and protect the source from contamination. The main characteristics of the fittings are: luminous intensity distribution curve, protective angle and efficiency.Depending on the luminous flux emitted by the lamp into the lower hemisphere, lamps are distinguished: direct light (p), in which the luminous flux directed to the lower sphere is more than 80%; predominantly direct light (H) 60-80%; diffused light (P) 40-60%; predominantly reflected light (B) 20-40%; reflected light (O) less than 20%.

According to the shape of the luminous intensity distribution curve in the vertical plane, luminaires are divided into seven classes D L, W, M, S, G, K.

Protective angleThe angle of the lamp characterizes the angle that the lamp provides to protect workers from being blinded by the source.

Calculation of artificial lighting of a production room is carried out in the following sequence.

1. Selecting the type of light sources. Depending on the specific conditions in the production room (air temperature, features of the technological process and its lighting requirements), as well as lighting, electrical and other characteristics of the sources, the required type of light sources is selected.
2. Selecting a lighting system. With homogeneous workplaces and uniform placement of equipment in the room, general lighting is used. If the equipment is bulky, workstations with different lighting requirements are located unevenly, then a localized lighting system is used. If the work being performed is highly accurate and there is a requirement for the direction of lighting, a combined system is used (a combination of general and local lighting). Submit your application indicating the topic right now to find out about the possibility of receiving a consultation.