A mark on passing a medical examination on the waybill, a fine for its absence

Why do you need a waybill?

The waybill performs several functions at once, therefore it is one of the most important documents that an organization has, provided that it uses cars in its activities.
Art. 6 of Federal Law No. 259-FZ of November 8, 2007 states that it is prohibited to transport passengers and cargo without issuing a waybill. This is equally true for buses, trams, trolleybuses, trucks and cars.

IMPORTANT! An individual entrepreneur who manages his own transport for the purpose of carrying out business activities is not exempt from preparing waybills.

In addition, the waybill is the primary document on the basis of which gasoline costs can be accepted as expenses in tax accounting. It is documentary evidence of expenses incurred.

Another function of the waybill is monitoring the driver’s work. On its basis, wages can be calculated.

Read about the individual entrepreneur's waybill in the article .

What do you need to know about the pre-trip medical examination?

Mostransavto - passenger transportation

Before each trip to the line, drivers who carry out passenger and cargo transportation must undergo a medical examination. If an employee’s work involves constant travel on official vehicles, he is also required to undergo pre-trip medical examinations. For example, these are couriers who deliver goods using official vehicles. Inspectors proceed from the fact that if an organization, entrepreneur or self-employed person uses a car in his work, he is obliged to comply with all safety measures provided by law and be more responsible than ordinary motorists, since his work involves constant driving.

A driver who drives a car with a color scheme applied must also always have with him a waybill with a mark indicating that he has undergone a medical examination. He has no right to use a vehicle for personal purposes without a waybill, regardless of who owns the car. The logic of the state is that at the moment of obtaining a permit (license) for a taxi and a bus, the vehicle becomes a special vehicle, not intended for personal use.

For some taxi drivers, the question of waybills for intercity transportation remains open, and not everyone understands how many waybills are needed - one or for every day. But there are no legal conflicts in this issue. According to the law, a waybill is issued for one day or for a period not exceeding one month. Medical and technical examination refers to the concept of “flight”, so the pre-trip medical examination must be completed once, before departure on the flight. The waybill needs to be issued for several days, for example, seven, when traveling from Moscow to the Ivanovo region, and back.

Misconception!

On some websites of law firms there is information that a waybill with a medical examination is not needed if the company does not care about accounting for fuel consumption, or the entrepreneur uses a simplified taxation system. This position is wrong. There is a certain procedure for filling out travel forms and undergoing pre-trip medical examinations. And on the road, the inspector will refer to the current law according to which a waybill is required. For example, to the sixth article of the Charter of Road Transport, which regulates in what cases the transportation of passengers, luggage and cargo by buses, cars and trucks is prohibited.

Mandatory details of the waybill

In order for a waybill to be accepted for registration, it must be correctly drawn up.

The mandatory use of unified document forms was abolished back in 2013. Unified forms are used only for some documents, for example, for cash registers. The waybill is not included in this list. This means you can develop your own waybill form. However, even on a form developed independently, the required details must be present.

What details are required for a waybill are determined by Order No. 368 of the Ministry of Transport of Russia dated September 11, 2020. The validity period of this document is from January 1, 2021 to December 31, 2026.

What applies to the mandatory details of the waybill:

As you can see, the medical examination note on the waybill is one of the mandatory details.

the article how to draw up an order to approve a waybill .

Marks, stamps and signatures on waybills from January 1, 2022

Dear colleagues.

Let’s look at which officials are involved in issuing the waybill, and what marks and stamps should be placed on the waybill from January 1, 2022.

On January 1, 2022, Order of the Ministry of Transport of the Russian Federation dated September 11, 2022 No. 368 “On approval of mandatory details and the procedure for filling out waybills” comes into force. This document will replace Order of the Ministry of Transport of the Russian Federation dated September 18, 2008 No. 152 “On approval of mandatory details and the procedure for filling out waybills.”

Registration and issuance of waybills

Any employee of the organization can issue and issue waybills. There are no requirements or restrictions in the legislation regarding this. The responsibility for preparing and issuing waybills can be assigned to any employee of the organization: accountant, mechanic, manager, or the driver himself. To issue a waybill, an employee only needs to know the mandatory details of the waybill, which are listed in Order of the Ministry of Transport of the Russian Federation No. 368 “On approval of the mandatory details and the procedure for filling out waybills.”

When a waybill is issued to the driver, a mark about this is not made on the waybill itself, but the data is entered into the waybill registration log. According to paragraph 17 of Order No. 368:

Owners (possessors) of vehicles are required to register issued waybills in the waybill registration journal (hereinafter referred to as the journal).

The document does not define the form of the logbook for registering the movement of waybills, however, you can use Form 8 approved by Decree of the State Statistics Committee of the Russian Federation dated November 28, 1997 No. 78. This form was mandatory for use until 2013, but at the moment, the unified form is no longer mandatory. Therefore, you can independently develop any convenient form of the journal.

When developing your own journal form, there are no restrictions stipulated by law, but you need to understand that the journal must contain the following columns:

Waybill number;
Date of issue of the waybill;
Last name, initials and signature of the driver who received the waybill.

In this case, the pages of the magazine must be laced and numbered. The magazine can also be on electronic media.

Pre-trip medical examination

According to paragraph 5 of the Order, the waybill must contain the following mandatory details:

date (day, month, year) and time (hours, minutes) of the pre-trip and post-trip medical examination of the driver (if the mandatory post-trip medical examination of the driver is provided for by the legislation of the Russian Federation).

According to paragraph 15 of the Order:

Dates And time carrying out pre-trip and post-trip medical examination driver are marked by the medical professional who conducted the relevant examination and are certified by him signature indicating surname and initials.
Based on the results of the pre-trip medical examination, the following information is indicated on the waybill.
Based on the results of the post-trip medical examination, the o.

According to paragraph 3 of Article 23 of the Federal Law of the Russian Federation No. 196-FZ “On Road Traffic Safety”, a post-trip medical examination is provided for drivers involved in the transportation of passengers and dangerous goods:

Mandatory post-trip medical examinations are carried out during the entire time a person works as a driver of a vehicle, if such work involves the transportation of passengers or dangerous goods .

See also: Ensuring safety when transporting large and heavy cargo
For other categories of drivers, a post-trip medical examination is not required.

Also, according to paragraph 14 of the Order of the Ministry of Health of the Russian Federation No. 835n “On approval of the Procedure for conducting pre-shift, pre-trip and post-shift, post-trip medical examinations”, the results of the pre-shift, pre-trip medical examinations are entered into the Register of pre-trip, pre-shift medical examinations, which indicates the following information about the employee :

date and time of the medical examination;
surname, name, patronymic of the employee;
employee gender;
employee's date of birth;
the results of the studies specified in paragraph 10 of this Procedure;
conclusion on the results of medical examinations in accordance with paragraphs 12 of this Procedure;
signature of a medical worker with a transcript of the signature;
employee signature.

Thus, if a medical worker allows the driver to perform official duties, then a stamp about this, the date and time of the medical examination, the surname, initials and signature of the medical worker are affixed to the waybill.
Leaving the parking lot

Vehicle owners are required to record on the waybill the departure of vehicles from the parking lot and their entry into the parking lot. When the vehicle leaves and enters the parking lot, the date, time and odometer readings are entered on the waybill. This data must be entered by a designated employee of the organization. This is stated in paragraph 12 of Order No. 368 “On approval of mandatory details and the procedure for filling out waybills”:

Dates, times and odometer readings when a vehicle leaves the parking lot and enters the parking lot are entered by authorized persons appointed by the decision of the head of a legal entity or individual entrepreneur, and certified by their signatures indicating last names and initials , except for cases where an individual entrepreneur combines the duties of a driver .

There are no requirements for an authorized person in the document; accordingly, this can be any designated employee of the organization, including the driver. Also, the number of authorized employees has not been determined; accordingly, there may be several of them.

If the vehicle belongs to an individual entrepreneur, and the individual entrepreneur himself drives the vehicle, then the odometer readings, the date and time of entry and exit from the parking lot are recorded by the individual entrepreneur himself:

Dates, times and odometer readings when a vehicle leaves the parking lot and enters the parking lot are entered by the individual entrepreneur if the specified entrepreneur combines the duties of a driver .

Pre-trip inspection of technical condition, release to the line, return from the line

According to paragraph 4 of the Order, the waybill must contain the following information:

date (day, month, year) and time (hours, minutes) of pre-trip or pre-shift monitoring of the technical condition of the vehicle (if its mandatory implementation is provided for by the legislation of the Russian Federation).
date (day, month, year) and time (hours, minutes) of release of the vehicle onto the line and its return .

According to paragraph 16 of the Order, all the data listed in paragraph 4 must be entered into the waybill by the employee of the organization responsible for the technical condition and operation of vehicles:

The dates and times of release of the vehicle onto the line and its return, as well as pre-trip or pre-shift control of the technical condition of the vehicle are marked by the official responsible for the technical condition and operation of vehicles, and certified by his signature indicating the surname and initials .

See also: Rules for making changes to the design of vehicles
The obligation to carry out pre-trip inspection of the technical condition of a vehicle and make a note about it on the waybill applies to organizations engaged in commercial transportation and operating trucks and buses for their own needs. If an organization operates only passenger cars for its own needs, then a mark on pre-trip inspection of technical condition is not placed on the waybill.

Bottom line

The waybill must contain the following notes from officials:

A note from the medical worker who conducted the pre-trip medical examination, the date and time of the medical examination, the surname, initials and signature of the medical worker.
Date, time and odometer reading when the vehicle left the parking lot, signature, surname and initials of the designated official.
For commercial transportation and transportation for own needs by buses and trucks - a mark from the person responsible for the technical condition and operation of vehicles - the date and time of the technical condition control.
Date and time of departure of the vehicle onto the line - responsible for the technical condition and operation of the vehicles.
Date, time of return of the vehicle from the line - responsible for the technical condition and operation of the vehicles.
O - signature, surname, initials of the person responsible for the technical condition and operation of vehicles.
Date, time and odometer reading when the vehicle entered the parking lot, signature, surname and initials of the designated official.
When transporting passengers or dangerous goods - the stamp of the medical worker who conducted the post-trip medical examination, the date and time of the medical examination, the surname, initials and signature of the medical worker.

Additional details may be placed on the waybill, taking into account the specifics of activities related to the transportation of goods, passengers and luggage by road or urban ground electric transport.

Let me remind you that on the website, in the “Road Traffic Safety Documents” , you can find samples of documents necessary for organizing work on road safety.

If you do not have the time or opportunity to independently develop documentation, then on the website www.trans-otdel.ru you can purchase a ready-made package of documents for organizing work on road safety. The cost of the package is 2500 rubles.

All documents are presented in Word and Excel format. In order to receive all the listed documents, just write to the email indicated in the “Contacts” section, and you will be contacted within a day. Documents will be sent electronically to the email address you provided after confirmation of payment.

Head of the Transport Department Zuev Seraphim

How to conduct a medical examination for a driver

The employer cannot let the driver go on a flight if he has not passed a medical examination. There are two ways to organize a medical examination:

hire a physician to join the organization’s staff;
enter into an agreement to conduct medical examinations of drivers with a third-party medical organization.

In both cases, it is necessary that the organization conducting the medical examination has the appropriate license, and the physician has the right to engage in such activities.

A pre-trip medical examination is carried out before the start of the shift. If there are no complaints about the driver’s health, the doctor stamps “Medical examination passed” on the waybills and allows the driver to enter the line. The results must be reported to the driver's employer.

A post-trip medical examination is carried out by those drivers who, while working, may be exposed to harmful or dangerous factors in the working environment.

What does the medical examination consist of?

Read more about the pre-trip medical examination in the article .

What does a medical examination note look like?

So, as we have already said, the waybill can be developed by the organization independently. But the developed form must certainly contain all the required details. A waybill without a medical examination will not be considered filled out correctly.

Here is a sample of a pre-trip medical examination stamp on waybills:

The medical examination stamp on the 2021-2022 sample waybill for post-trip examinations may look like this:

The stamps may be slightly different, with different placement of words and signs, but the essence should be reflected: a medical examination has been passed, permission to perform work duties has been granted.

At the beginning of the article you can find a waybill form for an individual entrepreneur, a waybill form for a month and a waybill form for a truck with samples of how to fill them out.

What entries should be made to account for fuel and lubricants? Sign up for a free trial access to ConsultantPlus and receive examples of transactions when purchasing fuel and lubricants for cash and with fuel cards.

How to properly issue a travel document with a medical examination

How to correctly fill out a waybill is described in detail in Order of the Ministry of Transport of Russia No. 152.

We also offer for your reference a sample of filling out a waybill for a passenger car with a medical examination stamp. And here is a pre-trip medical examination stamp, which can be ordered from a company that provides stamp production services.

Owners of companies involved in road transportation or simply having a car on their balance sheet often have a question about whether a medical examination of the driver is required before each trip and in what situations it can be avoided.

Let us turn to Federal Law No. 323 “On the fundamentals of protecting the health of citizens in the Russian Federation.” Art. 24 of this document states that for certain professions, in order to maintain health and the ability to perform work functions, workers must undergo a mandatory medical examination.

Article 23 of Law 196-FZ “On Road Safety” states that vehicle drivers belong to professions for which annual, as well as pre-trip and post-trip medical examinations are required.

Based on these articles of law, we come to the conclusion that the concepts of “driver”, “waybill” and “medical examination” are inextricably linked. In other words, regardless of whether an employee using a company car for work purposes occupies the position of a driver at a given enterprise or not, at the time of driving, if he has a waybill, he has the status of a driver. Accordingly, the doctor’s stamp on the waybill must confirm that the pre-trip examination has been completed.

No medical examination stamp

Let’s consider what the consequences of the absence of a medical examination on the waybill will be.

The fine for the absence of a medical examination in the waybill is provided for by the Code of Administrative Offenses of the Russian Federation. In this case, we are talking about such a violation as the employer allowing an employee to perform his job duties without undergoing mandatory medical examinations. The fine in this case will be:

for officials and individual entrepreneurs from 15,000 to 25,000 rubles;
for legal entities from 110,000 to 130,000 rubles.

As we remember, the waybill performs several functions. Including primary ones for the possibility of accounting for costs of fuel and lubricants for tax accounting purposes. What does a waybill without a medical examination mean for the tax office?

To account for costs in expenses, one of the necessary conditions is the availability of documentary evidence of the costs incurred. The primary document, properly executed, is such confirmation. A waybill without a medical examination mark is not a correctly formed primary document, therefore tax authorities are often against taking into account the costs of fuel and lubricants for vouchers without a doctor’s mark. On the other hand, other documents may confirm the costs incurred and the entrepreneurial purposes of these costs. For example, reports on fuel cards, receipts from gas stations, readings from the GLONASS system that tracks the movement of a car.

Thus, if there is no mark on the medical examination on the voucher, this does not mean that the costs of fuel and lubricants cannot be taken into account in tax accounting, but the likelihood of disputes and defending one’s case in court is quite likely.

We wrote about fines for not having a waybill in the article .

Is a health worker’s note required on the waybill?

A permit is a document with which you can confirm the work of the driver and the operation of the vehicle. The “Charter of Motor Transport and Urban Ground Electric Transport” (Federal Law No. 259-FZ dated 08.11.2007) defines the obligation to register them for:

enterprises engaged in transporting passengers by minibus taxis within the city and its suburbs;
transport organizations specializing in intercity passenger transportation;
companies that provide cargo transportation services;
transport companies whose activities are related to other types of ground public transport (trams and trolleybuses).

A permit must be issued every time an employee-driver transports people or goods. At the legal level this is stated in:

Art. 24 Federal Law No. 323 “On the fundamentals of protecting the health of citizens”: holders of certain professions, in order to preserve their health and ability to work, are required to regularly undergo compulsory medical examinations;
Art. 23 Federal Law No. 196 “On Road Safety”: vehicle drivers must undergo pre-trip and post-trip medical examinations. So, it is obvious that the employee must be healthy while driving. And the health worker’s stamp on the document will confirm this.

As for the use of cars or trucks by another person of the enterprise, for example, the general director, in this case it is not necessary to fill out a waybill, and a health worker’s mark is also not required. Judicial practice confirms this (see, for example, the decision of the Court of Justice of the Sakhalin Region dated April 19, 2018 in case No. A59-6319/2017).

But waybills are used not only to record the work of drivers, but also as primary accounting documents that allow you to write off fuel costs. And in order to avoid problems with the Federal Tax Service, you must be guided by Order of the Ministry of Transport of the Russian Federation dated September 18, 2008 No. 152, which lists the mandatory details and rules for preparing forms. It is clear from the order whether a doctor’s note is needed on the passenger car’s waybill. Clause 16 states that such a stamp is required. Otherwise, the consequences may be as follows:

tax authorities will consider documents without a doctor’s mark invalid and will not recognize expenses written off on them;
The traffic police inspector will fine you for not having a medical examination mark. The fine for the driver is 3,000 rubles, for the manager responsible for the driver’s shift—5,000 rubles. The company can be fined 30,000 (Article 12.31.1 of the Code of Administrative Offenses of the Russian Federation);
By not conducting medical examinations for employees, the employer violates the rights of workers to health protection (Article 24 of the Labor Code of the Russian Federation). A Art. 5.27.1 of the Code of Administrative Offenses of the Russian Federation for allowing an employee to work who has not passed a medical examination provides for a fine for officials and individual entrepreneurs from 15,000 to 25,000 rubles, for legal entities - from 110,000 to 130,000 rubles.

By the way, the last fine can be imposed if the enterprise does not know whether a medical examination is required in the waybill for forklift drivers who actually do not travel outside the warehouse. But it must be carried out.

Results

The medical examination note is one of the mandatory details of the waybill. The driver is required to undergo a medical examination before going on a trip and, in some cases, upon completion of the trip. The medical examination can be carried out either by the company’s medical worker or by a third-party medical organization. For the absence of a mark, a fine may be imposed due to non-compliance with labor safety rules, but the tax authorities can confirm the legality of accounting for fuel and lubricants in expenses using other documents.

Sources:

Order of the Ministry of Transport of Russia dated September 11, 2020 No. 368
Federal Law of November 8, 2007 No. 259-FZ

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