4 new orders from the Ministry of Labor: on occupational safety and health

The main points of the accountant's labor protection instructions

The labor safety instructions for an accountant are divided into a number of points and sub-points that control the basic requirements for working conditions in a given situation. Depending on the danger of the activity, as well as the scale of the enterprise, the number of points may be more or less. It should be borne in mind that the finished instructions must be drawn up correctly and conveniently structured for clearer perception.

To get a general idea of ​​labor safety instructions for an accountant, let’s look at the following table:

It is extremely important to take into account all the nuances when drawing up this document. In situations where an accident occurs at an enterprise, the rules for action for which are not included in the labor safety instructions, the head of the company will bear responsibility for the damage caused.

General content

Despite the fact that the work of an accountant is not considered dangerous, computers and office equipment have a negative impact on health. The instructions prescribe requirements to minimize undesirable consequences.

The content may vary depending on the degree of danger and the scale of the enterprise. The instructions must be written correctly and have an easy-to-read structure. Consists of the following sections:

1. General requirements . Minimum requirements for the employee are prescribed: age, qualifications, education, etc.
2. Occupational safety before starting work . This paragraph contains the order of actions that are performed before performing basic functions. For example, securely enabling peripheral devices.
3. Security during work . Recommendations are included to prevent troubles and emergencies. They are based on the characteristics of the workplace.
4. Labor protection after work . Usually you need to turn off all electrical appliances, lights, close the windows, submit documentation to the chief accountant, and also check whether there is a risk of fire.
5. Security in emergency situations . All risks to which the organization is exposed are thought through, and a specific procedure is prescribed: notifying other employees about the incident, contacting an ambulance or fire department.

The instructions must take into account all the nuances, because employees act on the basis of this document. You need to think through everything carefully and carefully check the content. If the document does not contain the necessary information, the employer may bear responsibility for the consequences.

General labor protection requirements

This point is the starting point and main point for the entire document. It contains general information regarding the requirements for the employee, his workplace and other existing nuances of work. As a rule, only general data is written here without any specifics: it is given a secondary place in other paragraphs of the document.

As an example, we refer to the following excerpt from the paragraph “General requirements for labor protection” from the labor protection instructions for an accountant:

1. Persons who have reached the age of 18 and have a secondary vocational or higher specialized accounting education are suitable to work as an accountant at an enterprise.
2. Before starting professional activities, the employee is recommended to undergo a medical examination and provide a document confirming that health indicators meet the standards.
3. The accountant undertakes to report any incidents within the enterprise that may cause harm to his health or the health of other employees.
4. The most dangerous tasks within the framework of accounting activities are work on the road, as well as the transportation or saving of cash or other material assets of the enterprise.
5. A mandatory security requirement for an accountant is the obligation to appear at the workplace in the form of an enterprise.
6. An employee is strictly prohibited from using items in the workplace that could potentially cause harm to himself or employees of the enterprise.
7. In order to begin performing job duties, the specialist must listen to a lecture on safety rules.

These requirements may vary, change and be supplemented in accordance with the individual nuances of the enterprise, its focus and other nuances of the accountant’s working conditions.

Registration procedure

Before drawing up labor safety instructions for an accountant, a workplace assessment is carried out. Pay attention to the microclimate, temperature conditions, levels of lighting, noise and radiation. They check whether there is insulation, fire extinguishing agents, and whether homemade electrical appliances are used.

Check whether the obtained indicators comply with SanPin standards established for office workers in 2022. Changes may need to be made before development. It’s easier to do this right away than to redo the document after the first check.

The document in question is drawn up based on the characteristics of the workplace. Follow the Labor Code of the Russian Federation, as well as the job description of a specialist.

Since 2014, the instructions do not have a unified form. Therefore, it is issued arbitrarily. Enterprises have the right to independently create a template (must be approved by the employer). You can download a free example of occupational safety instructions for an accountant.

Occupational safety before starting work

This paragraph requires specific information on the labor protection of an accountant, namely, the basic rules and recommendations for actions necessary to be performed before performing official duties. Separately, it should be noted that these rules are directly related to the conditions in which the employee works. The instructions for preparing for work must include all electronic devices, as well as a desk, chairs and other material equipment of the accountant’s workplace.

As a rule, this paragraph does not contain too much information. Its main subparagraphs include checking the workplace, as well as preparing it for the start of job duties. In addition to specific instructions, you can also indicate more general ones - for example, wet cleaning of individual elements, etc. In addition, a visual check of the employee’s personal space should also be indicated.

Results

Instructions on labor protection for an accountant are a document of great importance that establishes requirements for employee behavior in a work environment, both under normal conditions and in emergency situations.

Compliance with the rules established in the instructions will help not only preserve the health of the employee and the organization’s property, but also prevent or stop the development of emergency situations, and possibly save human life.
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Occupational safety during work

The immediate period of work of the employee is the most dangerous, therefore, a detailed and clear indication of the rules and recommendations that should be followed to perform the work safely is required. Proper elaboration of the item “Labor safety during work” will help to avoid accidents during the performance of official duties, reduce the number of possible conflicts between the employee and management and stabilize the work schedule.

As an example, let us consider in detail some subparagraphs from the section “Labor safety during work for an accountant”:

1. During the working day, an accountant must perform only such work as is indicated in his “Job Description”, paragraph “Job Responsibilities”.
2. An employee is prohibited from performing work for which he has not been professionally trained (medical care, etc.).
3. If problems or breakdowns occur related to elements of the workplace (personal computer, desktop, etc.), it is strictly forbidden to carry out repairs yourself and it is recommended to contact a senior accountant for help.
4. To work comfortably at the computer, it is recommended to take a short break and do physical exercises every 15 minutes.
5. It is recommended to store documentation, cash, as well as other valuables of the company in specially designated places (cabinets, safes, etc.).
6. When performing traveling work, you must follow traffic rules.

Labor protection after work

At the end of the working day, the accountant must comply with a number of rules that will help keep the work premises and furnishings in it intact, as well as protect his further work and the professional activities of other employees. When drawing up this paragraph, it is also necessary to have precise knowledge of the employee’s office: the content of this paragraph will be based on the equipment of the workplace.

Most often, upon completion of work, the accountant needs to turn off all electronic devices that were used during the day, turn off the lights, and close the windows. If the office has a safe or cabinet equipped with a special lock, it is recommended to close it and hand over the key or take it with you under personal responsibility. All documentation held by the accountant must be collected and either handed over to the chief accountant or taken with him under personal responsibility. Finally, the accountant must check his office (workplace) for fire safety. Only after this the accountant is allowed to leave his post.

Occupational safety in emergencies and emergencies

Despite the fact that such situations occur quite rarely among office workers, the development of this point is an integral part of any instruction on labor protection for an accountant. A specialist must clearly understand what he should do in a given critical situation in order to smooth out all the consequences as much as possible and avoid possible problems.

When drawing up this paragraph, it is extremely important to think through the possible risks to which the company is exposed, and also take into account the location of the accountant’s workplace. Most often, in this case, the following recommended actions and tips are indicated:

1. If an emergency or emergency situation is detected, the specialist is obliged to notify employees nearby about it, and then act in accordance with the requirements specified in the emergency response plan.
2. If you have any health problems (fever, blood pressure, bruises, abdominal pain), you should immediately contact the organization’s medical professional. In the absence of a medical worker, it is recommended to provide yourself with possible first aid or contact the management of the enterprise to relieve yourself from performing official duties and contact an ambulance.
3. If a fire situation occurs, the specialist must notify employees in a loud voice, and also immediately contact the fire department. Further actions are regulated by the fire safety plan.
4. If a situation arises at the enterprise that could harm the health and life of the accountant and other employees, it is necessary to leave the premises as soon as possible.
5. In the event of any kind of emergency or emergency situation, company employees should remain calm and vigilant and act in accordance with safety instructions.

The seriousness of the consequences of emergency situations at an enterprise depends not only on the first actions of the manager. It also depends on how correctly this paragraph of the labor protection instructions is drawn up, since employees will act based on it.

What is the penalty for not having a document?

Labor safety instructions are a mandatory document for all organizations. If it does not exist, employers may be held liable under Part 1 of Art. 5.27 Code of Administrative Offences. Punishment in the form of a fine is provided:

• 50,000-80,000 rub. - for legal entities;
• 10,000-30,000 rub. - for individual entrepreneurs.

Repeated violations may result in suspension of activities for 3 months or larger fines.

Thanks to correctly drawn up occupational safety instructions for an accountant, you can not only avoid fines, but also preserve the health of the employee, extend the service life of devices, and prevent many unpleasant consequences. Therefore, be careful when developing such documents.

Recommendations for drawing up instructions on labor protection for accountants

Correctly and competently drawn up labor protection instructions will help employees protect their professional activities in the workplace, and the manager in managing the enterprise. Using the following table, we will consider some recommendations for compiling each of the instructions:

Correctly drawn up instructions on occupational safety for an accountant will help preserve the health and life of a specialist, as well as optimize the work of the head of the enterprise.

Form and sample instructions

Until September 2014, the title page of the labor protection instruction under code 0804003 was listed in OKUD OK 011-93, approved by Decree of the State Standard of the Russian Federation dated December 30, 1993 No. 299. Since September 2014, unified forms of labor management documentation have been excluded from this reference book (change 81 /2014 OKUD OK 011-93, introduced by order of Rosstandart dated June 25, 2014 No. 676-st).

Thus, today the design of labor protection instructions is not subject to any specific rules. Being an internal document of the organization, it is developed by it independently, drawn up according to the rules existing in it and approved by the head.

A sample instruction on labor protection for an accountant is presented on our website at the beginning of the article.