Compensation in exchange for dispensing milk: legal framework payments and taxes (Larina N.)

Article placement date: 02/27/2015

At jobs with harmful working conditions, employees are given milk or other equivalent food products free of charge according to established norms. However, the norms of the current legislation provide for the possibility of replacing the issuance of milk with a payment to an employee monetary compensation. This publication discusses some legal aspects accrual and payment of this compensation by employers.

Terms of accrual

In accordance with Art. 222 of the Labor Code of the Russian Federation, payment of compensation in exchange for the delivery of milk is possible if:
- the employer will provide for it in the collective agreement (employment contracts with employees);
- employees will submit written applications for payment of compensation in exchange for dispensing milk;
- harmful conditions labor (i.e. the right to receive free meals by an employee) will be confirmed by the results of an inspection (special assessment) of working conditions.
List of harmful production factors, under the influence of which the use of milk (other equivalent food products), The rules and conditions for their free issuance, as well as the Procedure for the payment of monetary compensation, were approved by Order of the Ministry of Health and Social Development of Russia dated February 16, 2009 N 45n (hereinafter - Order N 45n).
In accordance with paragraphs 2 and 3 of the said document, the amount of the compensation payment is accepted as equivalent to the cost of milk with a fat content of at least 2.5% or equivalent food products in retail at the location of the employer on the territory of the administrative unit of the constituent entity of the Russian Federation. Compensation payments must be made at least once a month.
I would like to analyze one of the most difficult situations related to the conditions for calculating compensation. Consider the following example. In labor contracts with employees, the organization provided for the payment of compensation in return for the issuance of milk to employees who work in hazardous working conditions. The next inspection of working conditions - namely, a special assessment of working conditions - in the organization was carried out at the end of 2014. According to the results of a special assessment, the working conditions of some categories of employees were recognized as acceptable.
Article 74 of the Labor Code of the Russian Federation obliges the employer to notify employees of upcoming changes in employment contracts (in this case, the abolition of the possibility of paying compensation instead of dispensing milk) in writing for two months. The question arises: does the employee have the right to demand payment of compensation within two months after the special assessment, and is the employer obliged to satisfy these requirements? It is important to understand that the above requirement applies to cases of changes in the employment contract at the initiative of the employer. This follows from par. 1 st. 74 of the Labor Code of the Russian Federation. In other situations (for example, in the case of an employee-initiated change), there is no need to comply with the two-month notice rule.
In the case under consideration, the change occurred due to circumstances beyond the control of either the employee or the employer's administration. After all, a special assessment is only an impartial check carried out in the manner prescribed by regulatory legal acts. Therefore, immediately after the results of the special assessment confirmed the absence of harmful factors in the working conditions of the employee, you can cancel the payment of compensation. If the employee intends to refuse compensation in exchange for the delivery of milk on his own initiative, he should submit an application to the employer about this. It is explained like this. Based on Art. 222 of the Labor Code of the Russian Federation, payment of compensation is carried out on the basis of an application from the employee. Therefore, the cancellation of this order is also possible upon application. If the condition for the payment of compensation was provided for in employment contract, you will also need to draw up an additional agreement to the employment contract, signed by both the employee and the representative of the employer.

taxes

Immediately, we note that compensation in return for the issuance of milk is not subject to any salary taxes and contributions. Personal income tax does not need to be charged on the basis of paragraph 3 of Art. 217 of the Tax Code of the Russian Federation. It follows from this legal norm that all types established by the current legislation of the Russian Federation, legislative acts of the constituent entities of the Russian Federation, decisions of representative bodies are exempted from personal income tax. local government compensation payments (within the limits established in accordance with the legislation of the Russian Federation) associated with the payment of the cost and (or) the issuance of the due allowance in kind, as well as with the payment Money in return for this satisfaction.
Compensations paid in exchange for the issuance of milk and other equivalent products are not subject to insurance premiums for compulsory pension (social, medical) insurance in accordance with par. 2 pp. "and" p. 2 h. 1 art. 9 federal law dated July 24, 2009 N 212-FZ. Also, compensation is not subject to contributions to insurance against industrial injuries in accordance with par. 11 pp. 2 p. 1 art. 20.2 of the Federal Law of July 24, 1998 N 125-FZ.
We add that exemption from payroll taxes is possible only if the harmful nature of the employee's working conditions is confirmed by the results of a special assessment of working conditions (or attestation, if its results are still valid at the appropriate time). Compensation expenses can be taken into account when calculating income tax as part of labor costs (clause 4, article 255 of the Tax Code of the Russian Federation). The question is relevant: is it possible to take into account the amount of compensation in the calculation of income tax in cases where harmful working conditions are not confirmed by the results of a special assessment? By this issue there are two points of view.
It is highly likely that in the event of an audit, specialists from regulatory agencies will insist that without a special assessment (or attestation of workplaces, the results of which will still be valid at the time of the audit), the recognition of the above costs as expenses for income tax purposes is impossible.
However, in our opinion, the legal position that suggests the possibility of accounting for these costs is quite reasonable.
In order for labor costs to be included in the calculation of income tax, they must simultaneously satisfy the following conditions:
- be provided for by the norms of Russian legislation;
- meet the criteria provided for in paragraph 1 of Art. 252 tax code RF (costs must be economically justified, documented, aimed at generating income).
The list of labor costs that can be taken into account when taxing profits is not closed (clause 25, article 255 of the Tax Code of the Russian Federation). That is, they can include other expenses that are not directly indicated in Art. 255 of the Tax Code of the Russian Federation, but provided for by the norms of the labor (collective) agreement. Therefore, since, as we indicated above, the condition for paying compensation in exchange for the issuance of milk is prescribed in an employment or collective agreement, there is reason to believe that its amount can in any case be taken into account when calculating income tax. In fact, this legal position is confirmed in the Letter of the Ministry of Finance of Russia dated March 31, 2014 N 03-03-РЗ / 13985. IN this document the following is said. Harmful working conditions are not recognized in which the levels of exposure to harmful production factors do not exceed the established standards, and, therefore, the organization's expenses for the free distribution of milk to employees of the enterprise in such conditions do not apply to compensation payments.
At the same time, the cost of milk (other equivalent food products) given free of charge to employees of an enterprise (the amount of compensation for milk) when determining the tax base for income tax can be included in labor costs as a payment in kind.

Indexing

Quite often, practitioners have questions about the indexation of compensation in return for dispensing milk. The legislation says the following. The employer is obliged to index compensation in proportion to the increase in prices for milk (other equivalent products) in retail trade. The basis for indexing is the data of the competent authority of the region. This is stated in clause 5 of the Procedure approved by Order N 45n. At the same time, unfortunately, in the norms of the above normative document there is no answer to questions that may arise when deciding on indexing. For example, with what frequency the organization should index compensation payments, and from which departments to take information when calculating indexation.
When applying law, business entities should take into account the following:
- the employer has the right to independently determine on unresolved issues (for example, on the frequency of indexation);
- it makes sense to study regional legislation in order to identify sources of information on product prices (in terms of determining the competent authority of the region).
For example, if an employer organization that pays compensation to employees in return for dispensing milk is located in the Yamalo-Nenets Autonomous Okrug (YaNAO), this procedure can be applied.

There is an information-analytical system for monitoring and analyzing the socio-economic development of the Yamalo-Nenets Autonomous Okrug (IAS Monitoring Yamal, http://monitoring.yanao.ru/) in the YaNAO. It was put into operation on August 1, 2012 on the basis of the Decree of the Government of the YNAO dated July 23, 2012 N 600-P. It presents data on prices for pasteurized or sterilized milk 2.5 - 3.2% fat.
Accordingly, the employer will have to make a choice, specifying in the collective agreement (labor contracts with employees) which milk prices will be used in determining the amount of compensation.
At the same time, IAS Monitoring Yamal provides data on weekly price changes. However, the legislation does not require employers in the region to conduct mandatory weekly indexation. The indexation period can be any, for example, annual.
If in the respective region electronic system, similar to the above, no, the employer may use other sources of official data on the level of inflation in consumer prices for milk. For example, for information on the level of price increases, you can contact the territorial office of Rosstat.

Is it possible to replace the distribution of milk to employees working in hazardous conditions with monetary compensation? How is the amount of compensation calculated? The question came from Vitaly.

Answer:

In accordance with Part 1 of Article 222 Labor Code(TC) of the Russian Federation at work with harmful working conditions, employees are given milk or other equivalent food products free of charge according to established standards.

In accordance with Part 1 of Article 212 of the Labor Code of the Russian Federation, the employer is obliged to provide employees working in hazardous conditions with therapeutic and preventive nutrition. This rule applies to organizations of all forms of ownership. And even if the employer has not carried out a special assessment of working conditions (SOUT), this does not relieve him of the obligation to give milk to employees for working in harmful working conditions.

Milk is issued only to those workers who are affected by harmful production factors. The list of these factors is given in the order of the Ministry of Health and Social Development of Russia dated February 16, 2009 No. 45n “On approval of the norms and conditions for the free issue of milk or other equivalent food products to workers employed in hazardous working conditions, the Procedure for making compensation payments in an amount equivalent to the cost of milk or other equivalent food products, and the List of harmful production factors, under the influence of which, for preventive purposes, the use of milk or other equivalent food products is recommended.

per worker per work shift 0.5 liters of milk is allocated, while it must comply with the requirements of the Federal Law of June 12, 2008 No. 88-FZ "Technical Regulations for Milk and Dairy Products" and the Technical Regulations Customs Union TR TS 033/2013 "On the safety of milk and dairy products".

Milk should be dispensed in specially designated premises that comply with the rules of SP 2.3.6.1079-01 "Public Catering Organizations".

Milk is issued to an employee for work only on those days when he is actually employed in work with harmful working conditions, regardless of the duration of the work shift.

In accordance with Part 1 of Article 222 of the Labor Code of the Russian Federation, an employee has the right to choose what to receive for harmfulness: milk, other equivalent food products or monetary compensation.

If the employee chooses monetary compensation instead of receiving milk, then he must provide written consent to receive it. At the same time, the replacement of milk with monetary compensation should be provided for in the collective agreement and (or) the employment contract with the employee.

When calculating the amount of compensation, the cost of milk with a fat content of at least 2.5% or equivalent foodstuffs presented in retail trade at the location of the employer must be taken into account. The retail price of products is determined according to the data Federal Service state statistics, taking into account the opinion of the elected body of the primary trade union organization or the representative body of workers.

The employee has the right to refuse monetary compensation at any time and demand the delivery of milk to him.

Payment of monetary compensation by the employer is made, as a rule, on the days of issue salary, at least once a month (clause 3 of the Procedure).

Due to the fact that the cost of milk is constantly changing, in accordance with Part 2 of Article 222 of the Labor Code of the Russian Federation, it is necessary to establish the procedure for making cash payments in a collective or employment agreement. As a rule, the employer requests a certificate on a quarterly basis or uses the official data of the website of the Federal State Statistics Service: http://www.gks.ru/. Based on these data, the employer issues an order that determines the cash payment.

Other answers to questions can be found in

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Issuance of milk and therapeutic and preventive nutrition to employees of enterprises with harmful working conditions is established by legislative acts Russian Federation. If an employee wishes to receive monetary compensation instead of milk, he has the right.

From this article you will learn:

• generally accepted procedure for issuing milk;
• is it possible to replace milk with monetary compensation at the request of the employee;
• registration of the replacement of milk with monetary compensation at the request of the employee.

All workers employed in enterprises with harmful working conditions must receive milk and therapeutic and preventive nutrition. This aspect is established by the labor legislation of the Russian Federation - Art. 222 of the Labor Code of the Russian Federation, Government Decree No. 168 of 13. 08. 2008, Order of the Ministry of Health and Social Development No. 45n of 16.02. 2009.

The generally accepted procedure for issuing milk

According to the Labor Code of the Russian Federation (Article 209), any factors of production are recognized as harmful working conditions, as a result of which an employee's health may be adversely affected, leading to a particular disease. This aspect should be reflected in the employment contract, indicating the volume of milk and products equivalent to it, therapeutic and preventive nutrition, which the employee is entitled to free of charge.

When issuing milk, you must adhere to the following rules:

• Milk or products equivalent to it are issued to the employee for each day (shift) of his work upon the fact;
• Milk and dairy products must comply with the standards established by Federal Law No. 88-FZ of June 12, 2008;

• Issuance is carried out in a room specially designated for this purpose with the appropriate sanitary and hygienic conditions;
• Each employee is given 0.5 liters of milk, regardless of how long his shift lasts (even if the working day is shortened);
• Employees of enterprises in contact with non-ferrous metals are supposed to additionally receive products containing pectin (juice, fruits, jam, vegetables, salads, etc.), at least 2 grams per working day;
• According to the established norms, pectin-containing products are issued before the start of the working day, milk and sour-milk products - during or after the shift;
• It is advisable for employees of antibiotic processing plants to replace milk with sour-milk products;
• It is not supposed to give out milk in several shifts or replace it with sour cream or butter.

Is it possible to replace milk with cash compensation at the request of the employee

According to part 1 of Article 222 of the Labor Code of the Russian Federation, any employee of an enterprise who receives milk or other health food products has the right to receive instead of them compensation payments. Replacing milk with monetary compensation is possible subject to several factors:

• Availability attestation documents, indicating that specific working conditions are recognized as harmful;
• Compensation payments instead of milk are reflected in the collective agreement of the enterprise and in the employment contract with a specific employee;
• The replacement of milk with compensation is indicated in one of the documents - a collective agreement or an employment contract with an employee;
• Upon the personal application of the employee, the issuance of milk or products equivalent to it.

When calculating the amount of the compensation payment, the average cost of a half-liter package of milk with a fat content of at least 2.5% in the region where the enterprise is located is taken as a basis, taking into account and indexing seasonal changes in the price of dairy products. Compensation for milk must be paid at least once a month (clause 3 of Appendix No. 2 to Order No. 45n).

When establishing the amount of payment for milk, the procedure and regularity of price indexation, the management of the enterprise must take into account the opinion and position of the trade union organization, if any.

Registration of replacement of milk for monetary compensation at the request of the employee.

Registration of payments for milk begins with the receipt of an application from the employee addressed to the head of the enterprise, which is written in free form indicating the place (division, workshop) of work, position held. Next, you need to define:

• The amount of compensation;
• Indexing procedure (through the statistics department);
• Payment terms.

All these points must be taken into account when creating an order on the procedure for issuing milk and make changes (additional agreements) to the collective agreement and employment contracts of employees.

Subject to the free distribution of milk to employees, the costs of its purchase are included in labor costs (clause 3 of article 255 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance of the Russian Federation No. 03-04-06-01 / 192 dated 10.16.2007). These costs are equated to the costs of ensuring normal working conditions and maintaining the health of employees, busy with work at enterprises with harmful working conditions (subparagraph 7, paragraph 1, article 264 of the Tax Code of the Russian Federation).

When calculating the replacement of milk by paying its actual cost this species surcharge is considered compensatory and is not taxed. Legal justification - paragraph 3 of Art. 217 of the Tax Code of the Russian Federation, subparagraph 2 of paragraph 1 of Art. 238 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance No. 03-03-06 / 4/104 dated 1. 08. 2007.

Attached files

• Order to replace milk dispensing with monetary compensation, determining its size and payment procedure (form).doc
• An employee's application to replace milk dispensing with monetary compensation (form_.doc

Available only to subscribers

• An employee's application for the replacement of milk dispensing with cash compensation (sample).doc

In our medical and diagnostic center there are workers who are given free milk according to the established norms. IN Lately Increasingly, some of them began to apply for monetary compensation instead of free distribution of milk. The administration does not mind, but there is one problem. We recently renegotiated the collective agreement, but forgot to include a clause on the possibility of such a replacement. Will it be enough to include an agreement on the replacement of milk with monetary compensation in the employment contracts of employees? Why not go through the whole procedure of signing the collective agreement again?!

The issue of the admissibility of replacing the issuance of milk for work with harmful production factors with monetary compensation was discussed for a long time and very actively. Supporters of the innovation were both among employers and among employees. There were also plenty of opponents of such a replacement. Let's say more, now there are battles on the issue of abolishing such benefits in general, not to mention the possibility of replacing them with money.

But, despite the “disputability” of the issue, the amendments to Art. 222 of the Labor Code of the Russian Federation (hereinafter referred to as the Labor Code of the Russian Federation) were introduced, from October 14, 2007 they entered into force and are still in effect.

Is it possible to replace milk with monetary compensation?

Let's be honest, the wording of Part 1 of Art. 222 of the Labor Code of the Russian Federation, a very difficult and unambiguous answer to the question of how to properly document the replacement of milk dispensing with monetary compensation, you will not find from specialists. So your doubts are quite understandable.

The whole problem lies in the two unions that are indicated in this rule. We quote: “the issuance of ... milk to employees ... at the written request of employees, can be replaced by a compensation payment ... if this is provided for by the collective agreement AND (OR) employment contract. What does it mean? On the one hand, the norm can be read as follows: “issuance to employees. milk. upon written applications of employees, it can be replaced by a compensation payment ... if it is provided for by the collective agreement AND employment contract." Everything seems to be clear. For such a replacement, it is necessary that this condition be in both the collective agreement and the labor agreement.

Another version of the reading of this norm is more problematic: “issuance to employees. milk. upon written applications of employees, it can be replaced by a compensation payment ... if it is provided for by the collective agreement OR employment contract." What happens in this case? The union “or” gives grounds to assert that in order to replace milk with monetary compensation, it is enough that this condition is spelled out in at least one of these documents: either in a collective agreement or in a labor contract. If you take this point of view, then the answer to your question is quite obvious - include this condition in the employment contracts of employees, and this will be quite enough. There is no need to make changes to the collective thief. And yes, there is some logic to it. The situation is quite real when the organization has a collective agreement in which there are no conditions for replacing milk with monetary compensation, but a new employee comes and in accordance with Part 1 of Art. 222 of the Labor Code of the Russian Federation asks the employer to include such a condition in the employment contract. Maybe? Quite. The law allows. Well, not to make changes to the collective agreement for the sake of one worker?

If a collective agreement has not been concluded in your organization, then the question of the need to include a condition on the possibility of replacing milk with monetary compensation is not worth it. The presence of this condition in the employment contract with the employee will be enough

But still. we would strongly discourage you from following this, albeit convenient, position. In our opinion, firstly, this condition must be specified in the employment contract with the employee. This follows, though not always directly, from the law and from the meaning of the employment contract itself. Besides, if your organization has or plans to conclude a collective agreement, then such a condition should definitely be included in it. In this case, no inspection bodies will definitely have any questions about the legality of replacing milk with monetary compensation. And isn't that what we're after? :)

In terms of meaning, the word “equivalent” means “equivalent”, i.e. the amount of compensation should be equal to the amount for which the employee can actually purchase milk at prices in force in the area

Considering the issue of the procedure for the implementation of the compensation payment provided for in Part 1 of Art. 222 of the Labor Code of the Russian Federation, it should be remembered that according to the law it is determined by the Government of the Russian Federation, taking into account the opinion of the Russian tripartite commission for the regulation of social labor relations (Part 3 Art. 222 of the Labor Code of the Russian Federation). By the way, despite the fact that the amendment to the Labor Code of the Russian Federation, which allows for the possibility of compensatory payments in an amount equivalent to the cost of milk or other equivalent food products, came into effect back in October 2007, this Procedure was approved by order of the Ministry of Health and Social Development of Russia No. 45n “On Approval norms and conditions for the free issuance of milk or other equivalent food products to workers employed in jobs with harmful working conditions, the procedure for making compensation payments in an amount equivalent to the cost of milk or other equivalent food products, and the List of harmful production factors, under the influence of which for preventive purposes the consumption of milk or other equivalent food products is recommended” only on February 16, 2009 (hereinafter - Order No. 45n).

How to replace milk dispensing with cash compensation

In order to be able to replace the dispensing of milk with compensation payments, you must perform the following steps:

Stage 1. To prescribe the possibility of such a replacement in the collective agreement.

Stage 2. Specify the possibility of such a replacement in the employment contract.

Stage 3. Obtain a written application from employees wishing to replace the issuance of milk with monetary compensation, with a corresponding request.

Stage 4. Issue an order to replace the issuance of milk with monetary compensation.

Now let's take a step-by-step look at the steps that need to be taken so that workers can replace the milk they receive with cash compensation.

Stage 1.
Inclusion in the collective agreement of a condition on the possibility of replacing the issuance of milk with monetary compensation.

This stage needs to be passed only if the company has a collective agreement.

The amount of the compensation payment is accepted as equivalent to the cost of milk with a fat content of at least 2.5% in retail trade at the location of the employer in the territory of the administrative unit of the constituent entity of the Russian Federation

If an organization (an individual employer) has a collective agreement, and one of the parties (or maybe two at once) has a desire to supplement the agreement with a condition for the possible payment of monetary compensation, then the collective agreement needs to be amended.

In addition to the condition itself on the possibility of replacing the issuance of milk with monetary compensation, it is necessary to determine the following:
the frequency of compensation payments (at the discretion of the parties, but at least once a month);
specific amount of compensation;
the procedure for indexing compensation payments. The compensation payment is indexed in proportion to the increase in milk prices in retail trade at the location of the employer in the territory of the administrative unit of the constituent entity of the Russian Federation on the basis of data from the competent structural unit body executive power subject of the Russian Federation.

The commission for conducting collective bargaining, concluding and amending the collective agreement is created from representatives of employees and the employer on an equal basis

Changes and additions to the collective agreement are made in the manner established by the Labor Code of the Russian Federation for its conclusion, or in the manner established by the collective agreement ( Art. 44 of the Labor Code of the Russian Federation).

So if your collective agreement does not define any special procedure for making changes and additions to it, then you should be guided by the one determined by the Labor Code of the Russian Federation for its conclusion.

To conduct collective bargaining, prepare a draft collective agreement and conclude it, a special commission must be created in the organization ( Part 1 Art. 35 of the Labor Code of the Russian Federation).

An employee can apply to the employer with a written application to replace the milk dispensed with a compensation payment for the dispensing of milk with cash compensation, only if such a possibility is provided for in his employment contract

Please note: both employees and the employer can initiate amendments and additions to the collective agreement. In this case, the second party will be obliged to enter into negotiations within seven calendar days from the date of receipt of the said proposal, by sending a response to the initiator of their holding ( Part 2 Art. 36 of the Labor Code of the Russian Federation). We should not forget about the period that is established by law for this procedure. Work on making additions to the collective agreement must be completed within three months from the date of the start of negotiations by signing the adopted amendments and additions to the collective agreement on the terms agreed by the parties (part 2 of article 40 of the Labor Code of the Russian Federation).

Stage 2.
Inclusion in the employment contract of a condition on the possibility of replacing the issued milk with monetary compensation.

This stage applies to all employers, regardless of the existence of a concluded collective agreement.

The employer must send the additions made to the collective agreement for notification registration to the relevant labor authority within seven days from the date of their signing

After an addition is made to the collective agreement that provides for the possibility of replacing the milk issued according to the established norms with a compensation payment (monetary compensation), you need to fulfill one more requirement of Part 1 of Art. 222 of the Labor Code of the Russian Federation - to include this condition in the employment contracts of employees.

By the way, this condition must be spelled out in the employment contract even before the employee turns to the employer with a written application containing a request for replacement.

IT IS FORBIDDEN!

Replace milk dispensing with a compensation payment in the absence of a written application from the employee about it

If such innovations occur in the course of labor relations, then this condition is introduced into the employment contract by concluding additional agreement. By the way, it is not possible to unilaterally add a condition to the employment contract on the possibility of replacing the issued milk with a compensation payment by the employer. Changing the terms of the employment contract determined by the parties is allowed only by agreement of the parties to the employment contract ( Art. 72 of the Labor Code of the Russian Federation). This fully applies to the issue of guarantees for employees working in hazardous working conditions.

Historical reference

The history of providing workers with food goes back over 90 years. Since 1918, in accordance with the recommendations of V.I. Lenin, some groups of workers in production began to give out milk. Later, these recommendations became mandatory and were legalized by the Decree of the Council of People's Commissars of August 4, 1921. It prescribed the need to supply workers with 0.769 liters of milk or 49 grams of butter. In 1922, this norm for providing "vermin" with food was already included in the Labor Code, at first in the form of the distribution of fats, and after the war already in the form of the distribution of milk. In the 1920s, the introduction of mandatory free distribution of food products at factories was justified by a tense social situation. Starving workers could revolt at any moment - the provision of milk and butter helped to contain discontent. The scientific justification was not long in coming: good nutrition strengthened the body, improved its protective properties, so milk was declared the number one product for neutralizing harmful factors.

There were also opponents to the mandatory distribution of milk, but their voices, which did not correspond to the official line of the party, were not heard.

Insert into job description the employee responsible for calculating the compensation payment, the obligation to monthly request data on milk prices in retail trade at the location of the employer from the competent structural unit of the executive authority of the constituent entity of the Russian Federation

But with the initiative to make additions to the employment contract, any of its parties can come forward. Note: labor law does not require the mandatory execution of such documents as a written application from the employee or a written proposal from the employer to change the terms of the employment contract, although in practice such documents can be drawn up and serve as the basis for concluding an additional agreement to the employment contract.

The agreement to the employment contract is drawn up in writing in the form developed by the employer, in two copies. The agreement must indicate which section of the employment contract is being amended. An additional agreement to the employment contract must be signed by both parties to the employment relationship. After registering an additional agreement in a special accounting form, by analogy with the execution of an employment contract, the employee's receipt of a copy of the additional agreement is confirmed by the employee's signature on a copy of the agreement kept by the employer.

Additional agreement to the employment contract on the possibility of replacing milk with monetary compensation

It should be remembered that for a significant number of workers there are certain contraindications for the use of milk, which seriously complicates the implementation of therapeutic and preventive measures:
milk cannot be used in case of poisoning with fat-soluble poisons (phosphorus, carbolic acid, organic solvents, hydrocarbons and their derivatives, etc.);
milk is contraindicated in colitis and gastritis with low acidity of gastric juice;
the use of milk should be limited in a number of diseases (edematous-albuminuric type of chronic nephritis, with amyloid-lipoid nephrosis, etc.);
milk intake is excluded in case of lactose deficiency, which may increase with age, and in diseases of the gastrointestinal tract;
milk is contraindicated in case of allergy to it.

In addition, there is a whole range of organizational and technical problems that arise when dispensing milk: from the need to check it for compliance Technical regulations for milk and dairy products to inappropriate use at home. Let's say more. Nowhere in the world, with the exception of the CIS countries, no special diets are used to prevent occupational diseases, and nowhere are workers given vitamins, let alone milk, for this purpose. international politics in the field of workers' nutrition was formulated by the League of Nations as early as 1936 based on the results of a study of the nutrition of workers in Europe and North America. At that time, it was recognized that the significant prevalence of malnutrition and inadequate nutrition among workers is associated not only with economic reasons and insufficient income, but also with ignorance and inefficient use of available resources. In recent years, voluntary initiatives by employers have been developed in Western countries to provide workers with fruits and vegetables free of charge during the working day. These initiatives reflect the understanding of the main threats to the health of workers, among which the leading ones, as in Russia, are chronic non-communicable diseases. In their occurrence, a significant role is played not by production, but by behavioral risk factors, including malnutrition. The level of occupational diseases compared to the level of chronic non-communicable diseases is simply negligible. Thus, in 2003 in the Russian Federation, the proportion of disabled people due to occupational diseases among all disabled people of working age was 0.53%, and compared to the number of disabled people due to cardiovascular diseases, they were 38.5 times less.

In future, when concluding an employment contract with an employee hired with harmful working conditions, where milk is issued free of charge according to established norms, it is advisable to immediately include in the employment contract a clause stating that, at the request of the employee, the issuance of milk for days of work in such conditions can be replaced by cash compensation in an amount equivalent to the cost of milk.

However, this is not all.

Stage 3.
Registration by the employee of a written application for the replacement of the issuance of milk with a compensation payment (monetary compensation).

Referring again to Art. 222 of the Labor Code of the Russian Federation, it becomes clear that in order to replace the milk issued according to the established norms with a compensation payment, it is not enough to provide for such a possibility in the collective and labor contracts. Part one of the above article provides for such a replacement only if there is an application from the employee, and it must be in writing. It turns out that, until the employee has applied to the employer with a written request to replace the given milk with monetary compensation, the employer is obliged to continue to give him milk.

By law, an employer may, but is not required to, grant an employee's request to replace milk dispensing with cash compensation.

If the employee wants to make a replacement provided for by the collective and (or) labor agreement, then he must apply to the employer with a statement drawn up in free form, but at the same time, of course, containing the personal request of the employee.

An employee's application for the replacement of milk dispensing with cash compensation (sample)

After registration, the application is submitted to the head of the organization or another authorized representative of the employer to resolve the issue on the merits. The head of the organization puts on the application a resolution containing the decision made by him.

And here it should be noted that in the collective agreement and (or) the employment contract, the parties establish a condition on the possibility of replacing the milk provided with a compensation payment (Part 1 Art. 222 of the Labor Code of the Russian Federation). So even though such a condition is contained in the collective agreement and (or) employment contracts of employees, the employer has no obligation to satisfy the request of the employee.

Therefore, if the head of the organization or another authorized representative of the employer does not agree to fulfill the request of the employee set out in a written statement, then this should be reflected in the resolution.

Stage 4.
Issuance of an order to replace the issuance of milk with monetary compensation.

The issuance of such an order is not directly provided for either by the Labor Code of the Russian Federation or by the Procedure for Making Compensatory Payments (approved by Order No. 45n). But how else to bring to the attention of the persons concerned, i.e. those who will carry out this replacement, the information that the issue of milk to the employee or employees from a certain date is replaced by the payment of monetary compensation? Of course, only by issuing an appropriate order. And after its signing and registration, familiarize the above persons with it. By the way, do not forget about the employee himself. He must also be familiar with the order for signature.

Order to replace the issuance of milk with monetary compensation (sample)

Summary

In order to avoid problems later, it is advisable to provide for the possibility of replacing the issuance of milk to employees with monetary compensation both in the collective agreement (if it is concluded in the company) and in the employee's employment contract. Plus, there must be a written statement from the employee.

Currently, there is a certain number of harmful industries on the territory of the Russian Federation.

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Working at enterprises hazardous to health implies the provision of certain benefits and incentives for employees.

One such compensation is the allocation of a dairy product on a regular basis. In addition to the allocation of certain products, such enterprises are supposed to provide special benefits and longer holidays.

Necessary information

Is it possible to replace milk dispensing with cash compensation and is the district coefficient calculated? These questions are often of interest to employees of unhealthy enterprises.

The nature of the reimbursement of funds depends on the relevant order of the employer and the stipulated conditions for compensation for hazardous work.

It does not take into account the wishes of the employee, but the provision of certain privileges by the employer personally in accordance with the Labor Code of the Russian Federation is taken into account.

The only thing in without fail depends on the employer - this is a regular medical examination for employees of a malicious institution, the results of which are reflected in the sick leave.

In addition to this, if, based on the results of work in a hazardous industry, a citizen is assigned the status of "Veteran of Labour", additional funds are allocated from the budget for the provision of subsidies.

Reasons for acquiring assistance

At what price is compensation for milk for harmful conditions acceptable? Another question that interests employees of a company hazardous to health.

There is no exact figure for compensation, everything is calculated individually for each individual enterprise.

In order to receive assistance, the following conditions must be met without fail:

1. Permanent work on the territory of a malicious institution, which is officially recognized as such.
2. Employment in an official manner in accordance with this legislation of Russia, namely the Labor Code of the Russian Federation.
3. The absence of other allocated measures to provide assistance when working at a hazardous enterprise.
4. Compliance with the current legislation by the employer, namely the laws related to work in hazardous industries.
5. Regular medical examinations and the ability to work in hazardous industries for health reasons.

To count on assistance in finding employment in a hazardous enterprise, all of the above conditions must be met.

The legislative framework

Settlement controversial situation work in hazardous production related to compensation for damage is based on the following regulatory legal acts Russian Federation:

Based on this current Russian legislation, additional benefits and privileges are provided for employees employed in hazardous enterprises.

Benefit Rules

To provide benefits to employees of a malicious institution, there are certain rules for its registration. Let's consider in more detail how the privilege is issued:

1. When employed at a hazardous enterprise, a special contract is concluded.
2. The contract contains information regarding the procedure for providing incentives, namely the form of its provision.
3. Further, annually or monthly, depending on the procedure for granting benefits prescribed in the contract, the employee must receive certain privileges from the employer.
4. If this does not happen, and the employer does not comply with the current legislation of the Russian Federation, an appropriate appeal should be made to the competent authorities.
5. If the appeal to the social protection of the population, the MFC or the labor inspectorate did not give certain results, then an appropriate appeal to the court is made.
6. The employer will be called to account and undertakes to pay all needed help for work in a hazardous enterprise.

Such controversial issues rarely reach the court, as employers are more afraid labor inspectorate. The application form is available.

Photo: application for the replacement of milk distribution with monetary compensation

Therefore, they provide benefits and privileges for working in hazardous production on their own, in extreme circumstances they find other ways to resolve a controversial situation together with employees.

How to fill out a sample application

An application addressed to the employer for the provision of material assistance or other incentives for working in hazardous working conditions is drawn up as follows:

• personal information about the employee who submits the appeal;
• the name of the organization where the employee is employed;
• data of the head in whose name the corresponding application is submitted;
• the reason for applying for compensation for work in hazardous conditions;
• the procedure for providing compensation, for example, in the form of a cash payment;
• details for the transfer of funds - the employee's salary account;
• the grounds on which compensation is due;
• date of registration of the document, signature and transcript of the applicant.

After filling out, a sample document is handed over personally to the head or his secretary. If within a month the promotion is not provided, it is possible to contact the competent authorities.

A corresponding application is submitted there with the requirements for conducting proceedings regarding the illegal actions of the head.

Does the cost of milk affect the calculation of compensation for harmful

When employed in hazardous production, employees are entitled to the provision of dairy products, or monetary incentives.

The amount of compensation is directly affected by the cost of products that are supposed to be provided.

Most often, employers use the cheapest dairy products, which are purchased from the manufacturer at wholesale prices.

In order to find out the amount of compensation, you need to know the cost of products from the supplier. In this case, the calculated cost is multiplied by the number of days worked in a month.

The final amount is not subject to taxation. It is a separate accrual for harmful working conditions and is transferred separately from wages.

How to fill out a form for a replacement in monetary currency

Employees of a harmful enterprise have the right to request from the employer to replace the allocation of dairy products with a monthly compensation payment.

For this purpose, a corresponding statement is submitted to the head. The following information is displayed here:

1. Information about the employee who makes the appropriate appeal to the management of the harmful enterprise.
2. Necessary information about the organization where the employee is employed who receives dairy products on a monthly basis.
3. Information about the manager in whose name the petition for the replacement of the compensation method is written.
4. Grounds for filing an appropriate application with the head of a hazardous enterprise.
5. A request to replace the provision of dairy products with a cash payment of the appropriate amount.
6. The expediency of applying this type of change in compensation for harmful working conditions.
7. The date of the document, as well as the signature and transcript person concerned in changing the option of granting benefits.

After registration of the document, it is transferred directly to the head, or his secretary. After that, the request is granted or rejected if there are appropriate reasons.

Is it subject to insurance premiums?

Compensation for damage for harmful working conditions is not subject to taxation, since this is not another form of profit, but compensation for damage to health for harmful working conditions.

In order for the tax service not to regard this as additional profit, an additional agreement is required with the employer, which reflects information on the replacement of compensation for dairy products with the provision of material payments.

Upon delivery tax reporting- this document must be presented to the executive authority of the Federal Tax Service.