Workwear accounting in accounting. How to write off workwear in accounting? Example of an act for writing off materials

Accounting for property at the enterprise, including workwear, is carried out by the accounting department. This happens in accordance with Order of the Ministry of Finance of the Russian Federation dated December 26, 2002 N 135n “On approval of the Guidelines for accounting of special tools, special devices, special equipment and special clothing,” as well as other regulations that regulate the accounting of property in an organization. that are not subject to further use are written off. The procedure for conducting an inventory is determined by Order of the Ministry of Finance of the Russian Federation dated June 13, 1995 N 49 “On approval of the Guidelines for the inventory of property and financial obligations.”

Step 1. Create a commission

The manager forms an inventory commission. The commission does not include materially responsible persons who report to the assets subject to inventory.

Step 2: Identifying property that is out of order

The inventory commission examines the clothing and determines its suitability or unsuitability for further use. Items that have expired or cannot be repaired are confiscated. The reasons for the failure of clothing and the persons responsible for this are also identified (if the property was damaged due to someone’s negligence or intentionally). The chairman of the commission prepares a written write-off act.

Step 3: Issue an order

Based on the act, the director of the company issues an order to write off workwear and personal protective equipment.

Step 4: Write off the property

After the manager issues the order, PPE is written off by the inventory commission.

Certificate for write-off of workwear, sample

The act of writing off workwear that has become unusable, a sample of which we have prepared, is considered a strict reporting document. At the moment, it is not unified, but there is a standard inter-industry form No. MB-8 “Act for write-off of low-value and wear-and-tear items”, approved by the Decree of the State Statistics Committee of the Russian Federation dated October 30, 1997. No. 71a, which can be used in its preparation.

PPE and uniforms are written off for various reasons (as a result of wear and tear, accidents, employee dismissal, etc.). Sometimes this occurs earlier than the manufacturer's failure date. In this case, the form of the act does not change.

According to paragraph 2 of Article 9 of the Federal Law “On Accounting” dated December 6, 2011 No. 402-FZ, the act must include the following sections:

    position and full name manager, his signature with transcript;

    Title of the document;

    date of compilation;

    composition of the commission indicating the names and positions of employees;

    information about the recovery of material damage and its amount;

The guidelines approved by Order of the Ministry of Finance No. 135n dated December 26, 2002 apply to all legal entities in the Russian Federation, except for budgetary and credit organizations.

In order to record special clothing, a special body is created at the enterprise, which determines the list of special clothing based on the peculiarities of the technological process of a particular enterprise in a certain industry. The basis for determining the minimum list of workwear and the terms of its use are industry standards for issuing, if they are not provided for a given industry, then standard standards for issuing workwear or inter-industry standards for issuing workwear and safety footwear.

Accounting for receipt of special clothing

Working clothes, special footwear or other personal protective equipment in an organization can be purchased in different ways; they can be made independently, purchased from other persons, received by the founders as a contribution to the authorized capital or by other legal means.

All workwear owned by the organization, under economic control or operational management is accounted for accounting purposes at actual cost, i.e. the amount of actual costs of production or acquisition calculated in the manner prescribed for accounting for inventories. If the workwear used in the organization does not belong to it, then it is recorded on off-balance sheet accounts at the cost specified in the contract or at the cost specified by the owner.

Before transferring into production or operation, workwear belonging to the organization, as well as workwear under operational management or economic control, is accounted for as part of current assets on account 10 “Materials”. Account 10, for the purpose of accounting for special clothing, must have a subaccount “Special equipment and special clothing in warehouse.”

In the case of manufacturing workwear on your own, costs are recorded in the “Main Production” or “Auxiliary Production” accounts. Upon completion of work on the production of workwear, a certificate of completion of work in the established form is drawn up.

The primary accounting documents when transferring workwear manufactured by our own departments to the warehouse are the requirement-invoice form M-11 or invoice form M-15, approved by the State Statistics Committee of the Russian Federation.

The requirement-invoice form M-11 or invoice form M-15 is drawn up in triplicate. One copy remains with the manufacturer, the other is transferred to the accounting department for the receipt of manufactured workwear, the third, together with the workwear, is transferred to a warehouse or other storage location. The posting of special clothing to the warehouse is completed with a receipt order of form M-4.

Accounting for workwear at the enterprise

In some cases, workwear can be transferred directly to production for use, bypassing the warehouse. But this does not exempt you from filling out warehouse and accounting documentation. In this case, incoming and outgoing warehouse documents and incoming documents in the department where the special clothing was received for use are filled out. The division takes place among those workers who are entitled to special clothing.

Organizations, in addition to the main forms of primary documentation, can use their own forms of documents to reflect the movement of material assets, in this case, workwear, but their own forms must have all the mandatory fields provided for by the Federal Law “On Accounting”.

For accounting purposes at the enterprise, to reflect the transfer of special clothing of its own production to the warehouse, a posting is made to the debit of the “Materials” account, the subaccount “Special equipment and special clothing in the warehouse” and to the credit of the production cost accounts in the amount of actual costs incurred for its production. The actual cost of manufactured workwear is determined in accordance with the established procedures for calculating the cost of the relevant types of products. The loan may have an account “Main production” or an account “Auxiliary production”.

An example of accounting entries reflecting the receipt of workwear

Accounting for the release of special clothing into production or operation

For the release of workwear into production, in addition to the established forms of demand-invoice M-11 or invoice M-15, limit collection cards of form M-8 can be used.

In accounting, the release of special clothing into production is reflected in the debit of the "Materials" account to the subaccount "Special equipment and special clothing in operation" to the credit of the accounts for inventory accounting, as a rule, this is the "Materials" account subaccount "Special equipment and special clothing in the warehouse." This posting displays the amount of actual costs or, in other words, the actual cost spent on the purchase or production of special clothing.

If the service life of the workwear, according to the issuance standards, does not exceed twelve months, then it is permitted to make a one-time write-off of its cost to the debit of the production cost accounts at the time of issue of the workwear to employees.

Analytical accounting of special clothing in use is carried out by name, quantity, actual cost, date of commissioning, department and financially responsible person. Accounting for the movements of special clothing at the enterprise is reflected in the turnover sheet. Movement analytics can be carried out electronically.

An example of accounting entries reflecting the release of special clothing into service

The procedure for including the cost of workwear in production costs

The repayment or transfer of the cost of special clothing to costly production accounts occurs in a linear manner, in proportion to the useful life of special clothing provided for in standard industry standards for the free issuance of special clothing, special shoes and other personal protective equipment. A one-time full repayment of the cost (actual cost or actual expenses) is allowed at the time of transfer of special clothing, the useful life of which is no more than 12 months, into operation.

In accounting, the accrual of repayment of the cost of workwear is reflected in the debit of cost accounts for production (for example, in the debit of the accounts “Main production”, “Auxiliary production”, “Sales expenses” in trade), and the credit of the account “Materials” sub-account “Special equipment and special clothing in use."

The organization's expenses for the repair and maintenance of special clothing (for example, cleaning, dust removal, degassing, etc.) are included in the costs of cost elements, for example, production costs, sales costs, service costs or work costs.

An example of postings reflecting the write-off of the cost of workwear as expenses

Accounting for disposal of workwear in accounting

The basis for disposal of workwear at an enterprise can be physical wear and tear, sale or gratuitous transfer, transfer in the form of a founder’s contribution to the authorized capital of another organization, disposal due to an accident or natural disaster.

In accounting, it is necessary to correctly reflect the write-off of the cost of special clothing that is not used due to disposal. Write-off of workwear from accounting accounts is carried out upon its actual physical disposal.

If the reason for the disposal of workwear is sale to another person, then the proceeds from the sale are accepted for accounting in the amount specified by the parties in the purchase and sale agreement.

Reflection in accounting of income and expenses associated with the write-off of special clothing occurs in the reporting period in which they are actually incurred. Income and expenses from the write-off of special clothing are operating income and expenses, and therefore are subject to attribution to the financial result.

The issue of the impossibility of further operation and write-off of workwear at the enterprise is decided by an inventory commission operating on a permanent basis, or a working inventory commission created for the duration of the inventory.

The commission inspects the workwear and determines its suitability for further use. In addition, the commission determines the reason for writing off the workwear, for example, natural wear and tear, natural disaster, fire, fault of those responsible, etc.

When identifying persons whose fault is the premature disposal of workwear, the commission prepares proposals for management to hold the perpetrators accountable.

Upon completion of the inventory, the commission prepares an act for writing off the workwear and submits it for approval to the management of the enterprise. After approval of the write-off act by management, the commission monitors the correct disposal of retired workwear.

An enterprise can carry out recycling on its own, and in this case a workwear recycling act is drawn up, on the basis of which the cost of disposed workwear is written off from the accounting accounts.

If a legal entity is liquidated, then the workwear listed on account 10.10, together with other inventory items, is subject to mandatory inventory, after which the competent commission decides what to do with it. Overalls, in this case, can be sold or transferred to pay off non-monetary obligations, or disposed of in any other legal way.

An example of accounting entries reflecting the disposal of workwear

Operational accounting of workwear at the enterprise

All protective clothing issued to employees at the enterprise is the property of the enterprise. Therefore, the employer is interested in constant operational accounting of special clothing and other personal protective equipment.

The issuance of workwear at the enterprise occurs on the basis of a collective agreement developed in accordance with industry standards for the issuance of workwear, and is reflected in the personal cards of employees. In the employee’s personal card, a note is made about the service life and the degree of wear of the workwear. And in the documents for the release of special clothing (requirements, invoices) there is also a basis for issuing.

To control the service life of workwear and other personal protective equipment, it is recommended to put a stamp with the date of commissioning or issue to the employee.

Upon dismissal, transfer to another job or at the end of its service life, the workwear issued to the employee must be returned.

Duty special clothing for collective use, which is issued only for performing any work, is stored in the storeroom of the unit to which it is assigned and transferred from shift to shift. Responsibility for the safety of duty clothing lies with the person to whom it is issued. Accounting for duty workwear is carried out on accounting cards marked “Duty”.

The delivery and return of special clothing by employees for washing, cleaning, repair, and disinfection is documented in a statement and signed by the financially responsible person regarding the acceptance of special clothing. The return of special clothing is issued against the employee's signature. When handing over winter (insulated) workwear with the onset of the warm season, if the enterprise has organized centralized storage, it is also drawn up according to a statement with the signatures of the responsible persons.

Accounting for workwear in an organization: accounting and tax

Despite significant improvements in working methods and the emergence of new technologies, there are still many professions where workers inevitably risk their health and even life. How dangerous his work is is determined during a special assessment of working conditions (SAW). To reduce risks and protect employees from dangers arising in the workplace, personal protective equipment (PPE) is designed, which, according to GOST 12.4.011-89, is designed to protect:

  • respiratory, visual and hearing organs;
  • arms, legs, head, face and skin.

In addition, there are safety and insulating means, as well as complex ones.

Why do you need a workwear registration card?

Firstly, there are rules for providing employees with special clothing, which are established by Order of the Ministry of Health and Social Development dated 06/01/2009 N 290n, they also include a form for the statement for the issuance of special clothing. This small document serves as proof for regulatory authorities (in this case, for a representative of the Labor Inspectorate) that the organization has properly implemented labor protection work and that workers are provided with the right amount of personal protective equipment. Otherwise, serious fines cannot be avoided.

Secondly, it is purchased by the employer at his own expense, which means it is subject to accounting and tax accounting. And moreover, on May 12, 2003, the Ministry of Finance in Letter No. 16-00-14/159 expressed the opinion that it can be recognized as fixed assets. This means that use must be carefully documented.

And thirdly, the most unpleasant argument. If an accident occurs at work, the employee’s provision of clothing will be subject to the most scrutiny, and inspectors may require to present a certificate for the issuance of special clothing (keep in mind - this is just another name for this document).

Form of registration card for issue of workwear

How to fill out a form for the issuance of special clothing

The registration card is issued immediately upon hiring. The most vulnerable point is the wording regarding the name of standard industry standards: you must not make a mistake and refer to the correct document. Such standards exist, for example, for:

  • Agriculture;
  • chemical industry;
  • mining;
  • metallurgy;
  • construction;
  • transport.

It is also important to correctly indicate the terms of use on the accounting card (carefully study the markings applied by the manufacturer).

The rest of the form is easy to fill out. On the front side it is indicated:

  • employee data (his full name, name of the structural unit in which the newcomer will work, date of hire);
  • height and size;
  • industry standards corresponding to the specifics of the enterprise;
  • a list of mandatory clothing for him.

If the front side is a kind of characteristics of the employee and a list of special protective equipment that he is entitled to, the reverse side talks about their actual use: the timing of their receipt and return, as well as their condition (percentage of wear).

All personal protective equipment must have a certificate or declaration of conformity: the number of such a document must be indicated in each line of the list of issued personal protective equipment.

Sample statement for the issuance of workwear

Above you could download the form of a personal registration card for the issuance of workwear. Now we invite you to study the completed sample.

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

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

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

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

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

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

Features of accounting and tax accounting of workwear

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

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

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

Accounting for workwear: postings, example

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

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

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

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

DEBIT 10 subaccount “Special clothing in warehouse” CREDIT 60

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

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

  • 9400 rub. - special clothing was issued to the employee;
  • 40 rub. - the cost of gloves has been written off;

DEBIT 25 CREDIT 10 subaccount “Special clothing in use”

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

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

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

DEBIT 94 CREDIT 10 subaccount “Special clothing in use”

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

DEBIT 73 CREDIT 94

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

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

Webinars for accountants at Kontur.School: changes in legislation, features of accounting and tax accounting, reporting, salaries and personnel, cash transactions.

Accounting for workwear in accounting and tax accounting is a topic that is relevant not only for builders and workers in factories. The Ministry of Labor regulated an impressive list of professions and positions that must be supplied with special clothing at the expense of the employer. In the article we will consider the key points of accounting for special clothing of workers.

What the law says

Write-off of workwear in accounting - 2019

Accounting operations for writing off workwear (postings) will depend on the accounting method. Let's consider all the options:

Working clothes are capitalized as industrial goods with a useful life of less than one year:

  • in this case, when special clothing and shoes are transferred to employees, the cost of PPE is written off simultaneously to the current expenses account. These conditions should be specified in the accounting policy;
  • Dt 20, 26, 44 Kt 10 - clothing written off upon transfer to the employee;
  • PPE in use can be accounted for in a separate off-balance sheet account.

Special clothing is accepted as industrial clothing with a useful life of more than 12 months:

  • in such a situation, the cost of special equipment is written off in proportion to the useful life using the straight-line method or the write-off method in proportion to the products produced (clause 24 of Order No. 135n);
  • Dt 10-11 Kt 10-10 - clothing was transferred for use from the warehouse;
  • Dt 20, 26, 44 Kt 10-11 - partial write-off of the cost of personal protective equipment within the monthly norm established by calculation;
  • Dt 94 Kt 10-11 - write-off of special equipment that has become unusable;
  • Dt 91-2 Kt 94 - costs are charged to current expenses.

Special assets are capitalized as fixed assets:

  • the cost of special clothing and footwear is expensed through depreciation;
  • Dt 20, 26, 44 Kt 02 - depreciation was accrued on personal protective equipment.

If the employee quits

If an employee’s employment contract is terminated, final settlements should be made with him, including for personal protective equipment and clothing. A resigning worker can return the special suit or refuse to return it. In the second case, the accountant will deduct the cost of personal protective equipment from the employee’s salary. Let's define accounting records.

Return of workwear upon dismissal of an employee (posting):

  • Dt 01 Kt 01 - if workwear was taken into account in the organization as a fixed asset;
  • Dt 10-10 Kt 10-11 - if personal protective equipment was accounted for as inventories, and the write-off is carried out at the residual value;
  • if special equipment was written off at a time, upon transfer to workers, no entries are made. Only quantitative accounting data changes.

Deductions were made from the salary for special clothing upon dismissal (postings):

When generating transactions for account 73, use the special subaccount “Calculations for compensation of material damage.”

The receipt of special clothing in accounting is reflected in the same way as the receipt of other goods.

In all cases, workwear is accepted for accounting at actual cost, which is defined as the amount of actual costs for its acquisition or production in the manner prescribed by Methodological Instructions No. 119n.

According to paragraph 13 of Methodological Instructions No. 135n, special clothing is accounted for in account 10 “Materials” in a separate subaccount “Special clothing in warehouse”.

At the time of acceptance of workwear at the warehouse, a receipt order is issued in form No. M-4.

Methodological instructions No. 135n also allow the option of using forms of primary accounting documents for the movement of workwear, developed by the organization independently. However, these forms must contain the mandatory details provided for in Article 9 of Federal Law No. 129-FZ.

Let us recall that primary accounting documents are accepted for accounting if they are drawn up in the form contained in the albums of unified forms of primary accounting documentation, and documents whose form is not provided for in these albums must contain the following mandatory details:

a) name of the document;

b) date of preparation of the document;

c) the name of the organization on whose behalf the document was drawn up;

e) measures of business transactions in physical and monetary terms;

f) the names of the positions of the persons responsible for the execution of the business transaction and the correctness of its execution;

g) personal signatures of these persons.

The option of transferring special clothing from manufacturing shops or from third-party organizations directly to production, bypassing the warehouse, is not provided for by Methodological Instructions No. 135n. Apparently, this is due to the fact that special clothing must meet certain sanitary, hygienic and operational requirements, and, as a rule, it is impossible to carry out the necessary checks at workplaces.

Workwear is released into production on the basis of the following documents:

· Request-invoice standard interdepartmental form No. M-11.

· Invoice standard interdepartmental form No. M-15.

· Limit-fence card standard interdepartmental form No. M-8.

· Documents developed independently, subject to the availability of all necessary details.

According to paragraph 20 of Methodological Instructions No. 135n, special clothing transferred to production is accounted for in account 10 “Materials” in a separate subaccount “Special clothing in use.”

Account correspondence

Debit

Credit

Workwear was transferred to production

When issuing workwear to employees and when returning it, entries are made in the employees’ personal cards. The form of the personal card is approved by Resolution of the Ministry of Labor of the Russian Federation of December 18, 1998 No. 51 “On approval of the rules for providing workers with special clothing, special footwear and other personal protective equipment” (hereinafter referred to as Resolution No. 51). The card indicates the name of personal protective equipment, their cost, shelf life at the time of issue, and period of wear.

Workwear must be returned in the following cases:

· at the end of the wearing period;

· upon dismissal of an employee;

· when transferring an employee to another job for which the provision of special clothing is not provided.

Duty workwear may be issued to employees for collective use. It is designed to perform certain jobs or is assigned to certain jobs and is transferred from shift to shift. The duty clothing is issued to the person in charge and an entry is made on a separate card marked “duty.”

Write-off of the cost of workwear as part of production costs.

Based on the Standard Industry Standards for the Issue of Workwear, the useful life of workwear is determined, which is used when writing it off.

Workwear with a useful life of less than 12 months can be written off immediately at the time of issue to employees.

In accordance with paragraph 26 of Methodological Instructions No. 135n, if the service life of special clothing exceeds 12 months, its cost is repaid in a linear manner based on the useful life of special clothing provided for in standard industry standards for the free issuance of special clothing, special shoes and other personal equipment protection, as well as in the Rules for providing workers with special clothing, special footwear and other personal protective equipment, approved by Resolution No. 51.

According to paragraph 5 of PBU 10/99, expenses for providing workers with special clothing are classified as expenses for ordinary activities. We have already noted earlier that the cost of special clothing is taken into account in the subaccount “Special clothing in warehouse”, opened to account 10 “Materials”.

Please note that in accordance with Methodological Instructions No. 135n, an organization can organize the accounting of special tools, special devices and special equipment in accordance with PBU 6/01, that is, in the manner prescribed for accounting for fixed assets. The Letter of the Ministry of Finance of the Russian Federation dated May 12, 2003 No. 16-00-14/159 states that a similar procedure can be established for items of special clothing. If the organization takes advantage of this opportunity, then accounting for special clothing will be kept in account 01 “Fixed assets.

Based on paragraph 27 of Methodological Instructions No. 135n, the accrual of repayment of the cost of special clothing in accounting is reflected in the debit of the production cost accounts and the credit of account 10 “Materials” subaccount “Special clothing in use.” If the special clothing is accounted for in accordance with the provisions of PBU 6/01, its cost will be repaid through depreciation.

For the purpose of calculating income tax, depreciable property is property with a useful life of more than 12 months and an original cost of more than 10,000 rubles; this follows from paragraph 1 of Article 256 of the Tax Code of the Russian Federation. Thus, if the cost of one set of workwear is less than 10,000 rubles and less than 12 months, then such workwear will not be depreciable property. According to subparagraph 3 of paragraph 1 of Article 254 of the Tax Code of the Russian Federation, the organization’s costs for the purchase of workwear, which is not depreciable property, are included in material costs in full as they are transferred into operation.

The Ministry of Finance of the Russian Federation provides clarifications on private questions of taxpayers (Letter of the Ministry of Finance of the Russian Federation dated June 21, 2005 No. 03-03-04/1/18), in which it indicates that the costs of purchasing work clothes for employees can be classified as material expenses only when provided that the legislation provides for its mandatory use by employees.

When writing off workwear, a situation may arise: the organization’s expenses on workwear for accounting purposes will be recognized during its service life (if it is more than 12 months), for the purpose of calculating income tax, they will be recognized at a time in the month of transfer of workwear into operation, if they are not fulfilled conditions allowing to take into account special clothing as part of depreciable property.

A so-called temporary difference will arise, which, in accordance with paragraph 8 of PBU 18/02, represents income and expenses that form accounting profit (loss) in one reporting period, and the tax base for income tax is formed in another or other reporting periods.

Depending on the impact temporary differences have on taxable profit, they are divided into deductible and taxable.

In this case, a taxable temporary difference will arise, which forms a deferred income tax, leading to an increase in income tax payable to the budget in the periods following the reporting period. That is, in a given reporting period, the tax calculated on accounting profit will be greater than the profit tax calculated in tax accounting.

That part of the deferred income tax, which should lead to an increase in income tax payable to the budget in subsequent periods, is a deferred tax liability based on paragraph 15 of PBU 18/02. The deferred tax liability is determined as the product of the taxable temporary difference by the income tax rate established by the legislation of the Russian Federation as of a certain date.

In the next or subsequent reporting periods, as taxable temporary differences decrease or are fully settled, deferred tax liabilities will decrease or be fully settled. Amounts by which deferred tax liabilities are reduced or fully repaid in the reporting period are reflected in accounting as a debit to the deferred tax liabilities account in correspondence with a credit to the account for settlements of taxes and fees:

In the event that an item of an asset or liability for which a deferred tax liability was accrued is disposed of, the amount of the accrued deferred tax liability is written off to the profit and loss accounts as follows:

In the example, both mittens and jackets are not included in depreciable property for income tax purposes, and their cost is included in material expenses at the time of issue to employees.

To reflect transactions in accounting accounts, the organization uses subaccounts to account 10 “Materials”:

10-10 “Workwear in the warehouse”;

10-11 “Workwear in use.”

Account correspondence

Amount, rubles

Debit

Credit

During the period of purchasing and issuing workwear

Workwear accepted for registration (800 x 10 + 50 x 60)

Special clothing was issued to the organization's employees (800 x 10 + 50 x 10)

012 "Workwear"

The cost of issued workwear is reflected on the off-balance sheet account

The cost of mittens has been written off (50 x 10)

Partial repayment of the cost of jackets transferred for use is reflected (8,000 rubles / 18 months)

012 "Workwear"

The cost of the mittens was written off from the off-balance sheet account (at the end of the useful life, a disposal certificate was issued)

Deferred tax liability reflected ((8,000 444.44) x 24%)

Monthly for the remaining 17 months

Partial repayment of the cost of jackets transferred for use is reflected (8,000 rubles / 18 months)

Deferred tax liability reduced (444.44 x 24%)

End of the example.

Special clothing is written off from synthetic accounting after its cost has been completely written off, and from analytical accounting after actual disposal.

Note that Guidelines No. 135n actually separate the concept of “writing off the cost of special clothing” and “writing off a separate accounting item.”

It should be especially noted that the final removal of workwear from accounting is carried out only upon its physical disposal, which must be recorded in the relevant documents - disposal acts, sales documents, and so on. Until this point, these items, even if their value is completely written off, must be accounted for in an off-balance sheet account.

Paragraph 33 of Methodological Instructions No. 135n establishes that income and expenses from writing off workwear are included in the financial result as operating income and expenses.

Note!

Guidelines No. 135n do not include the corresponding changes to the Order of the Ministry of Finance of the Russian Federation dated September 18, 2006 No. 115n “On amendments to regulatory legal acts on accounting” and the Order of the Ministry of Finance of the Russian Federation dated September 18, 2006 No. 116n “On amendments to regulatory legal acts” legal acts on accounting".

The write-off of special clothing items is reflected in accounting in the usual way, depending on the reasons for disposal:

Moreover, the organization can sell not only new workwear, but also used ones. In accordance with paragraph 34 of Guidelines No. 135n:

“Determination of unsuitability and resolution of the issue of write-off of special equipment and special clothing is carried out in the organization by a permanent inventory commission (hereinafter referred to as the commission).”

In fact, this paragraph establishes the requirement according to which special clothing can be written off from the register only with complete physical wear and tear (which is equated to loss of consumer properties) regardless of the actual period of use.

Example 2.

In January 2006, a construction organization purchased special clothing for painters working on site. The actual cost of this workwear was 118,000 rubles, the useful life was determined to be 2 years. Special clothing was issued to painters in February 2006. Let's assume that this workwear was actually used until March 2008. When liquidating workwear, rags worth 1,000 rubles were taken into account.

The accounting records of the organization reflected the following entries:

Account correspondence

Amount, rubles

Debit

Credit

In January 2006:

Workwear received from the supplier was accepted for accounting

VAT on received workwear has been taken into account

Accepted for deduction of VAT on purchased workwear
, and then, after a decision is made by the head of the organization, it is written off. if the loss occurred as a result of emergency circumstances.

Note!

The costs of maintaining workwear (washing, repairs, etc.) in accordance with paragraph 29 of Guidelines No. 135n are included in the costs of ordinary activities.

The costs of washing and repairing special clothing in construction organizations are written off as production costs at a time in the reporting period when the relevant work is completed. The following accounting entry is used:

Let's consider the question of whether it is necessary to collect personal income tax from employees and accrue unified social tax on the cost of issued workwear and other personal protective equipment.

In accordance with subparagraph 2 of paragraph 1 of Article 238 of the Tax Code of the Russian Federation, all types of compensation payments established by the legislation of the Russian Federation, legislative acts of the constituent entities of the Russian Federation, decisions of representative bodies of local self-government (within the limits established in accordance with the legislation of the Russian Federation) related with the employee’s performance of labor duties, as well as reimbursement of other expenses, including expenses for improving the professional level of employees.

Thus, the cost of workwear and other personal protective equipment issued to employees within the established standards is not subject to UST in the generally established manner. This is confirmed by the Letter of the Ministry of Taxes and Taxes of the Russian Federation dated June 5, 2001 No. 07-4-04/968-p464 “On the imposition of unified social tax on special clothing and other personal protective equipment.”

As for personal income tax, a similar conclusion allows us to draw paragraph 3 of Article 217 of the Tax Code of the Russian Federation, in accordance with which all types of compensation payments established by the current legislation of the Russian Federation, legislative acts of the constituent entities of the Russian Federation, decisions of representative bodies of local self-government are not subject to taxation (within the limits of the norms established by law) related to the performance of labor duties.

If special clothing and other personal protective equipment are issued to employees in excess of the standards established by law, then personal income tax on the excess amounts must be withheld in this case. This follows from paragraph 1 of Article 210 of the Tax Code of the Russian Federation, according to which:

“When determining the tax base, all income of the taxpayer received by him, both in cash and in kind, or the right to dispose of which he has acquired, as well as income in the form of material benefits, determined in accordance with Article 212 of this Code, are taken into account.”

The amount of income received in kind is determined in accordance with paragraph 1 of Article 211 of the Tax Code of the Russian Federation:

“When a taxpayer receives income from organizations and individual entrepreneurs in kind in the form of goods (work, services), other property, the tax base is determined as the cost of these goods (work, services) and other property, calculated on the basis of their prices, determined in the manner similar to that provided for in Article 40 of this Code.”

Unified Social Tax in accordance with paragraph 3 of Article 236 of the Tax Code of the Russian Federation is not accrued in this case, since expenses for the excess issuance of protective clothing are not considered expenses that reduce the tax base for the income tax of the reporting period.

You can find out more about issues related to licensing of construction activities, forms of accounting and reporting in construction in the book of JSC “BKR-INTERCOM-AUDIT” “Construction”.