Personal registration card for the issuance of PPE - filling out form 2021-2022

Justification for providing workers with PPE

Art. 221 of the Labor Code of the Russian Federation obliges the employer to provide PPE for employees who perform labor functions in the following conditions:

• harmful or dangerous;
• special temperatures or pollution.

From March 1, 2022, the provisions of the Labor Code of the Russian Federation, including Art. 221, regulating the field of labor protection, are set out in a new edition. A detailed review of upcoming innovations was prepared by ConsultantPlus experts. Get a free trial access to the material.

For almost all sectors of activity, there are established standards for the issuance of PPE, approved mainly by orders or resolutions of the Ministry of Labor or the Ministry of Social Development of the Russian Federation.

These documents, broken down by relevant specialty, contain lists of the minimum PPE required for an employee. An employer may, by approving the relevant internal regulatory document, establish its own standards for issuing PPE. However, they should not be reduced compared to those approved for the industry.

Recommendations from ConsultantPlus experts will help you correctly develop and use standards for issuing PPE. Get trial access to the system for free and go to the HR Guide.

The standards contain not only lists of personal protective equipment, but also the periods for which they are issued. The employer must, in compliance with these deadlines, replace worn-out PPE with new ones and, if necessary, ensure the process of washing, drying and repairing them.

NOTE! If special clothing was classified as inventory in accounting, then it can be written off upon disposal in cases other than sale (subparagraph “b” paragraph 3, subparagraph “b” paragraph 41, subparagraph “b” paragraph 43 FSBU 5/2019 “Reserves”, approved by order of the Ministry of Finance of Russia dated November 15, 2019 No. 180n).

You can learn more about the specifics of application of FSBU 5/2019 from the expert article posted in the ConsultantPlus system. Get a free trial access to it.

Storage periods for completed cards and responsibility

In the lists of the Ministry of Culture No. 558 dated August 25, 2010, on the basis of which the storage periods for archival documents at the enterprise are determined, the card for issuing PPE is not mentioned. It follows from established legal practice that hiring companies need to focus on the period of storage of lists for the issuance of protective equipment. It is equal to one calendar year.

If an employer evades the obligation to fill out cards or does not keep them in the archive for a year, administrative measures will be applied to him. According to the provisions of 5.27 of the Code of Administrative Offenses of the Russian Federation, the fine will be:

1. 1-5 thousand rubles. – for the head of a company or individual entrepreneur;
2. 30-50 thousand rubles. – for a legal entity.

If a violation of labor legislation is detected again, the amount of penalties increases. Individuals and individual entrepreneurs pay up to 20 thousand rubles to the budget, companies – up to 70 thousand rubles. An additional measure of liability for managers is their administrative disqualification (deprivation of the right to hold certain positions) for a period of 1-3 years.

☎️ Still have questions after reading the article? Get a free consultation from a qualified lawyer. Call now! +7 800 302-76-57

Organization of accounting of issued PPE

The rules, common to all industries and any employer, in accordance with which the storage, issuance, use and care of PPE are carried out, are reflected in the order of the Ministry of Health and Social Development of Russia dated June 1, 2009 No. 290n.

According to this document, the employer is obliged:

• purchase or rent personal protective equipment at your own expense and issue it to the employee free of charge;
• use only certified personal protective equipment;
• inform each employee about the PPE they are entitled to according to the standards;

About when an employee is given such information, read the article “Initial training program at the workplace.”

• ensure the issuance of protective clothing in accordance with the gender, height and size of the employee;
• organize records of the issuance of personal protective equipment;
• allow an employee to work only after receiving PPE and training in its use;
• ensure timely inspection, replacement of personal protective equipment, their repair and care, as well as storage of personal protective equipment issued for the season in a warehouse;
• arrange premises for routine storage of personal protective equipment.

The employer has the right to:

• developing our own standards for issuing personal protective equipment that improve the provision of workers with them compared to standard industry standards;
• replacing the PPE specified in the standard standards with others with similar protective properties;
• use of an electronic method for recording the issuance of personal protective equipment;
• issuance of “on-duty” PPE;
• use of used PPE, if permitted by sanitary standards, after sanitary treatment;
• issuance of double sets of personal protective equipment for the purpose of replacing them during the sanitization period.

The employee is assigned the following responsibilities:

• correctly use the PPE issued to him;
• use PPE only during working hours;
• immediately inform the employer if PPE fails.

The rights of the employee are as follows:

• to the possibility of refusing without negative consequences from performing work without PPE;
• early replacement of personal protective equipment if it is lost or fails due to reasons beyond the employee’s control.

Accounting for the issuance of protective equipment is maintained using a special document, the form of which is given in the appendix to the order of the Ministry of Health and Social Development of Russia dated June 1, 2009 No. 290n. This is a personal card for recording the issuance of PPE - in 2021-2022, the procedure for its use is regulated by the specified standard as amended by Order of the Ministry of Labor of Russia dated January 12, 2015 No. 2n.

Recommendations from experts on reflecting workwear in accounting and its taxation can be found in the Typical situation from ConsultantPlus “How to issue and account for workwear”, having received free access to the system.

In accordance with the established procedure, the write-off of personal protective equipment is reflected in accounting.

Related documents

• Sample. Personal record card for workwear, safety shoes and safety equipment. Form No. MB-6
• Sample. Medical certificate for submission to the state traffic inspectorate, form n 083-у-89
• Sample. A shareholder’s appeal to the board of a joint stock company with a request to convene a general meeting (standard form)
• Sample. Operational log
• Sample. List of documents on which a round stamp is placed
• Sample. List of documents not subject to registration
• Sample. List of documents subject to approval
• Sample. Agenda of the annual general meeting of shareholders
• Sample. Regulations on confidential information of a joint stock company (standard form)
• Sample. Regulations on the procedure for the withdrawal of a participant from a limited liability partnership
• Sample. Regulations on the procedure for determining the market value of the property of a joint-stock company (standard form)
• Sample. Regulations on the procedure for the development and adoption of local regulations in a joint-stock company (standard form)
• Sample. Regulations on the procedure for the sale by participants of their shares in the authorized capital of a limited liability partnership
• Sample. Regulations on the procedure for convening and holding a general meeting of shareholders of a closed joint stock company
• Sample. Regulations on the procedure for convening and holding a general meeting of participants in a limited liability partnership
• Sample. Regulations on the distribution (use) of profits of a joint-stock company (standard form)
• Sample. Regulations on the distribution of profits received by a joint-stock company (standard form)
• Sample. Regulations on transactions related to the acquisition or alienation of property by a joint-stock company (standard form)
• Sample. Regulations on social protection of employees of a joint-stock company (standard form)
• Sample. Procedure for conducting the annual general meeting of shareholders of an open joint-stock company

Personal clothing issuance card: and sample

The front side of the PPE issuance registration card contains the information:

• about the employee (full name, personnel number, position), place and start date of his work, moves to another position or location;
• employee parameters necessary to purchase PPE of the required size (height, size of clothes, shoes and other PPE);
• details of the document justifying the standards for issuing PPE;
• list of personal protective equipment required by the employee in accordance with the standards.

The reverse side reflects data on the actual movement of PPE for a specific employee: issuance of PPE, its return to the warehouse.

For information about situations in which information about issued PPE may be required, read the article “Procedure for registering an industrial accident.”

If PPE is not constantly in demand, but is needed for periodic use (for example, during periodic work or visits to sites by inspectors or a manager), a card with the entry “On duty” can be created for them instead of the employee’s data.

and a sample of a personal PPE card you can free of charge by clicking on the picture below:

On our forum you can find out how your colleagues fill out and maintain various documentation. Here, for example, is a thread where they share their experience in filling out a personal record card for issuing PPE.

You can learn more about the procedure for providing workers with PPE in a special material.

conclusions

The issuance of personal protective equipment to an employee must be recorded by the employer in a special accounting card. This practice makes it possible to prove that the management of a particular organization complies with the requirements of legislation regulating labor protection at enterprises (primarily, we are talking about Article 212 of the Labor Code of the Russian Federation).

A strict form is not established for a personal accounting card. However, the information recorded in this form by the occupational safety engineer (specialist) must confirm the facts of the issuance of personal protective equipment to specific employees of the organization.

Results

The employer has a legislative obligation to ensure that the employee is protected from harmful influences to which he is exposed during the performance of his duties, through PPE. The tasks of acquiring, storing, caring for PPE and recording them fall on the employer.

Sources: Order of the Ministry of Health and Social Development of Russia dated June 1, 2009 No. 290n

You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

Accounting and write-off of workwear in 1C 8.3

The arrival of workwear after delivery occurs in accordance with the provisions applied when registering other types of material assets. The main requirement is the correct choice of the type of materials in the nomenclature directory, where you need to find Workwear. In this case, the receipt will immediately be issued to the account on 10.10.

Registration of the transfer of workwear to employees is carried out by going to the desired menu item. To do this, you need to open the “Warehouse”, select “Workwear and equipment” and go to the “Transfer of materials for operation” item. How this is done is shown in Figure 4. In the future, menu items and working with them will be discussed in more detail.

Correct completion of the “Purpose of Use” section allows you to receive correct transactions. It is important to enter each type of item separately. Don't think that this is a mistake, these are the rules.

To carry out the calculations, items are selected from the directory “Linear method of paying off costs” and additionally “Method of reflecting expenses”. In the latter case, you can choose account 20.01 or options from accounts 23, 26, 25, 44.

For safety glasses, you must choose a different payment method. In this case, the “during commissioning” option is used.

If a pair of gloves is issued in excess of the norm, expenses are recorded in another account - 91.02. It is important to understand that this parameter will not be used when calculating income tax. Thus, a permanent difference of 30 rubles will appear in the accounting department and the calculations will look like this: 150 rubles x 20%.

The next step will be to add another item to the “Method of reflecting expenses” category with expenses for workwear used in excess of the norm. In this case, you must indicate the type of expenses, and then uncheck the box next to the item Take into account in tax accounting.

To account for costs, account 91.02 is used

After filling out the document, all that remains is to check the correctness of the entered data. The transactions performed will reflect the following points:

• Initially, all positions are recorded on account number 10.11.1;
• Positions written off at a time are written off in accounting to the indicated accounts 20.01 and 91.02;
• In tax accounting, the cost of protective suits is written off and temporary differences are formed;
• There was no write-off in accounting for protective suits;
• For clothes above the norm, a constant difference is calculated. At the same time, an off-balance sheet account with number МЦ.02 was filled in.

After entering all the data, you can create a balance sheet for a specific month before it closes.

If necessary, you can view the analytics of the off-balance sheet account.

The cards allow you to see which employee received a special uniform, making it easier and simpler to control material assets.

The cards allow you to see which employee received a special uniform, making it easier and simpler to control material assets. At the close of the month, an IT amount of 400 rubles is fixed, formed as follows: 2,000 rubles x 20%.

At the same time, no write-offs have yet been made for the costs associated with the use of protective suits. Thanks to the use of standard 1C: Accounting functionality, linear depreciation for various types of workwear is written off every month, starting from the next month after the start of use. However, such subtle methodological issues are not reflected in the legislation. Therefore, an accountant can simply use the proposed solution by fixing the algorithm. In this way, it will be possible to avoid possible disagreements with representatives of inspection authorities.

Let's look at how to close the next month. To do this, open the “Month Closing” form. Now in this menu there is an item about the need to repay the cost of the special form.

All required amounts will be debited to account 20.

The next step will be to write off IT in accordance with the calculations: 111.22 rubles x 20% = 22.22 rubles.

At the same time, the special form is listed on the company’s off-balance sheet account under number МЦ.02 all the time until it is written off. This occurs at the end of 18 months.

We will write off the form that has become unusable or has passed its depreciation period.

To make filling out documentation easier, you can create the document “Decommissioning of materials.” The form is created on the basis of previously received reports on the transfer of items to employees. So glasses and gloves can be written off after a year of use. However, in order to clearly show the posting of this process, we will reflect the write-off of all positions within one base document.

You can fill out the data table by selecting “By balances”.

After completion, all transactions will be available

In this case, the off-balance sheet account will be reset to zero.

When using the “Workwear” and “Supply and Warehouse” modules of the integrated solution BIT.CONSTRUCTION, a report on the availability/write-off of workwear can be generated in two modes: according to accounting data or according to operational accounting data. Data selection can be carried out by organization, type of personal protective equipment and financial institution, and a specific employee. The report displays the following information: “In stock of the employee” (the number of pieces of workwear in use), “Needs to be written off” (the number of pieces of workwear to be written off), “Needs to be issued” (the number of pieces of workwear according to issuance standards).

How to properly organize PPE accounting?

The procedure for issuing, using, organizing the storage and care of PPE is regulated by Order of the Ministry of Health and Social Development of the Russian Federation dated June 1, 2009 No. 290n “On approval of the Intersectoral Rules for Providing Workers with Special Clothing, Special Footwear and Other Personal Protective Equipment.”

According to the law, the employer has the right:

• purchase personal protective equipment at your own expense;
• purchase personal protective equipment for temporary use under a lease agreement.

When conducting induction training, the employee must be familiar with the Intersectoral Rules for Providing Workers with Special Clothing, Special Footwear and Other Personal Protective Equipment, as well as the standard standards for issuing PPE corresponding to his profession and position.

The employer is obliged to ensure that employees are informed about the PPE they are entitled to.

It is important to note that PPE issued to employees must necessarily comply with:

• semi;
• growth;
• sizes;
• the nature of the work performed;
• conditions of work performed by employees.

The employer is obliged to organize proper accounting and control over the issuance of personal protective equipment to employees within the established time frame.

The employee, for his part, is obliged to: (click to expand)

• correctly use the PPE issued to him in the prescribed manner;
• do not start work without properly issued PPE, as well as with faulty, unrepaired or contaminated PPE;
• use PPE only during working hours.

It is important to pay attention to the fact that if an employee engaged in work with harmful and (or) dangerous working conditions, as well as with special temperature conditions or associated with pollution, is not provided with PPE, he has the right to refuse to perform work duties, and the employer does not have the right to demand that the employee fulfill them and is obliged to pay for the downtime that arises for this reason.

Example:

Welder Petrov P.P. the employer did not provide gloves for welding work, which the employee informed his immediate supervisor about. The employee decided to refuse to perform the work. The employer, in turn, is obliged to pay for the employee’s downtime.

According to the Intersectoral Rules, the employer is required to keep records of PPE, but taking into account some recommendations:

Personal PPE registration card in 2022

In accordance with the order of the Ministry of Health and Social Development of the Russian Federation dated June 1, 2009 No. 290n “On approval of the Intersectoral Rules for Providing Workers with Special Clothing, Special Footwear and Other Personal Protective Equipment,” the issuance of to employees and their handing over of PPE is recorded by an entry in the personal record card for the issue PPE.

It is allowed to maintain cards for recording the issuance of personal protective equipment in electronic form with mandatory identification of the employee.

Appendix to the Intersectoral Rules (as amended on January 27, 2010)

Front side of the personal card

PERSONAL CARD N for registration of PPE issuance

Provides for the issuance of ___________________________________________________ (name of standard (standard industry) standards)

Head of structural unit ______________ (full name)

(signature)

Reverse side of personal card

The front side contains information about:

• employee (last name, first name, patronymic, personnel number, place of work, profession, date of entry to work, date of change of profession or transfer to another place of work);
• characteristic features of the employee (gender, height, size of clothing, shoes, headgear, gas mask, respirator, mittens, gloves);
• the name of the standard standards on the basis of which the issuance of personal protective equipment to the employee is ensured;
• list of personal protective equipment required by the employee in accordance with standard standards.

On the reverse side of the personal card for recording the issuance of personal protective equipment, information about the actually issued and returned personal protective equipment is indicated with the obligatory indication of the certificate number or declaration of conformity.

Sample of filling out a personal PPE registration card in 2022

Appendix to the Intersectoral Rules (as amended on January 27, 2010)

Front side of the personal card

PERSONAL CARD N 1 for accounting for the issuance of PPE

Provides for the issuance of __ Order of the Ministry of Health and Social Development of the Russian Federation dated December 14, 2010 N 1104n________________________________________________ (name of standard (standard industry) standards)

Head of structural unit _____Smirnov_________ (Smirnov S.S.) (signature)

Nuances of drawing up a document at an enterprise

Current legislation assumes that the employer has the right to fill out cards both manually and using software. In the second case, their structure must correspond 100% to the standard structure approved by the Ministry of Health and Social Development. Instead of the “live” signature of the employee who took the valuables, it contains the date and number of the primary document drawn up by the accountant at the time of issuing the PPE, which contains the “physical” visa of the hired specialist.

The employer can organize the issuance of protective equipment using vending machines that do not require the physical participation of storekeepers or other authorized persons. In this case, the employee who received each item must be personalized. Automating the process does not relieve the company from the need to fill out cards. The hiring company independently determines the person who will be responsible for maintaining documents. The position and full name of the authorized employee is fixed by its local acts. As a rule, this role is played by:

• storekeeper;
• Warehouse Manager;
• shop manager, etc.

The law establishes that this function cannot be assigned to a labor protection engineer. This is explained by the fact that its task is subsequent control of the correctness of filling out the cards and the completeness of the information reflected in them.

The card cannot be replaced with other similar documents, for example, an order for the issuance of personal protective equipment. The fact is that this administrative document does not indicate a specific date for the receipt of protective equipment by the employee, i.e. it cannot be used to track their actual wear.

Storage periods for completed cards and responsibility

In the lists of the Ministry of Culture No. 558 dated August 25, 2010, on the basis of which the storage periods for archival documents at the enterprise are determined, the card for issuing PPE is not mentioned. It follows from established legal practice that hiring companies need to focus on the period of storage of lists for the issuance of protective equipment. It is equal to one calendar year.

If an employer evades the obligation to fill out cards or does not keep them in the archive for a year, administrative measures will be applied to him. According to the provisions of 5.27 of the Code of Administrative Offenses of the Russian Federation, the fine will be:

1. 1-5 thousand rubles. – for the head of a company or individual entrepreneur;
2. 30-50 thousand rubles. – for a legal entity.

If a violation of labor legislation is detected again, the amount of penalties increases. Individuals and individual entrepreneurs pay up to 20 thousand rubles to the budget, companies – up to 70 thousand rubles. An additional measure of liability for managers is their administrative disqualification (deprivation of the right to hold certain positions) for a period of 1-3 years.

Sample document

At the beginning of the statement it is written:

• assigned number;
• full name of the organization and its address;
• the structural unit in which special clothing is issued;
• date of document preparation.

The main block of the statement looks like a table, where the following data is entered in order:

• employee number (according to the chronology of this document);
• last name, first name and patronymic of the employee, his personnel number;
• identification characteristics of workwear: its name and item number;
• code and name of the unit of measurement (usually pieces);
• number of items issued for each line;
• date of entry into service;
• life time;
• signature of the person who received/handed over this or that product.

What is the purpose of a personal PPE issuance record card?

This card is a reporting form , which should reflect complete information about the employee and the protective equipment that is issued to him. This document allows you to fully control the number of PPE issued and the timing of their wearing . Proper record keeping is especially important in hazardous industries, where the life of personnel directly depends on the serviceability of personal protective equipment and compliance with terms of use.

How is such a form completed?

Information about the employee is entered into the personal card:

• Full name;
• Personnel Number;
• indication of the structural unit;
• gender of the employee, height and size of personal protective equipment (clothing, shoes, respirator, headgear, gas mask, gloves and mittens);
• position and date of employment;
• date of change of position (if the department or list of used PPE changes);

The personal card indicates only personal protective equipment, and the form of the form is standard according to the order of the Ministry of Health. For collective cards that are issued to shifts, there is a “Duty” card. The storekeeper must fill out a list of PPE with the correct indication of industry standards, name, units per year and quantity.

The personal card is filled out when an employee takes up a position that requires the issuance of PPE. When changing a structural unit or the list of personal protective equipment, the corresponding marks must be entered on the card.

An example of filling out a PPE registration card

Types of cards and accounting recommendations

The card must be endorsed by the head of the structural unit and kept by the storekeeper. All PPE cards must be stored in alphabetical order in separate cells for each division of the enterprise. How to control the movement of inventory items in an enterprise? We recommend that you familiarize yourself with an example of filling out and the form of the M-11 form, which is used to record the receipt of workwear.

Why do you need a record sheet for issuing special clothing?

A statement is an accounting document that allows you to track the movement of workwear within the company, monitor its use and safety.

Working clothes are classified as fixed assets and are included in the group of low-value and wearable items.

Each employee of the enterprise, before starting a shift, signs for the receipt of workwear, and after the end of the working day returns it. In this case, one or another set of workwear can be assigned to a specific employee.

Features of filling out the form, general information

In 2013, the unified forms of primary accounting documents were abolished, so today employees of enterprises and organizations can make a choice either in favor of freely compiling a statement, or in favor of the previously mandatory unified form in the MB-7 form. It must be said that the second option is still in demand, since the form contains all the necessary data and frees company employees from unnecessary work on developing and approving the document template. In any case, regardless of which method of accounting for workwear is chosen, information about this must be included in the company’s accounting policy.

The statement can be maintained in a “live” form or electronically (with monthly printing) - at the end of the accounting period.

The document is filled out regularly and signed by the recipient of the workwear, as well as by responsible employees (materially responsible person - warehouse employee and head of a structural unit).

However, it is not necessary to certify it with the organization’s seal.

The statement, as a rule, consists of many sheets. To properly maintain a document, they must be numbered and fastened together using a thick, harsh thread. On the last page you need to put the stamp of the company and the signature of the person responsible for maintaining the document.

The statement is compiled in two identical copies , one of which remains with the storekeeper, the second is transferred to the specialists of the accounting department.

How to distinguish it from other documents on personal protective equipment

For the same purposes, the journal and statement of the same name are used. But they are carried out across the enterprise as a whole.

The statement form was approved by Decree of the State Statistics Committee No. 71a of October 30, 1997. But Federal Law No. 402-FZ of December 6, 2011 made unified forms of primary documentation optional for use from January 1, 2013. The employer has the right to replace the statement with a journal and keep it in any form.

A card is a sheet for issuing workwear, which is used to keep records for each employee individually. It is easy to recognize it against the background of the other two documents. There are no columns with full name. and the recipient's personnel number. The latter data is given in the header of the document.