1. The work of medical workers is intensive and requires significant physical and nervous tension, which is due to the high responsibility for human life and health. Therefore, the labor legislation for this category of workers provides for a reduction in working hours. By general rule the working hours of all medical workers without exception should not exceed 39 hours per week.

2. Norms on the reduction of working hours for certain categories healthcare workers are established by some special federal laws. Thus, certain categories of medical workers engaged in work with chemical weapons are provided with a 24-hour and 36-hour work week (depending on the group of work) in accordance with Art. 5 of the Law on social protection citizens employed in the work with chemical weapons. List of positions (professions) of employees of health care institutions engaged in work with chemical weapons (CW), provided for in part two (first group of work) and part three (second group of work) of Article 1 federal law"On the social protection of citizens employed in the work with chemical weapons", approved by Order dated December 19, 2002 of the Ministry of Health of Russia N 386 and the Russian Ammunition Agency N 714 (BNA RF. 2003. N 9). Working hours are reduced for healthcare workers directly involved in the provision of TB care in accordance with the Prevention of the Spread of Tuberculosis Act, as well as for healthcare workers who are at risk of contracting the human immunodeficiency virus in the performance of their duties under the Prevention of the Spread of HIV Infection Act.

3. The specific duration of reduced working hours for medical workers is differentiated depending on the type and specifics of work, on the degree of harmfulness and danger of the conditions in which it is carried out, and is determined by the Decree of the Government of the Russian Federation of February 14, 2003 N 101 "On the length of working hours of medical workers depending on the position they hold and (or) specialty "(SZ RF. 2003. N 8. Art. 757), and only those employees whose working hours are less than 39 hours a week due to work in unfavorable conditions.

In accordance with the Decree of the Government of the Russian Federation, a 36-hour working week is established, in particular, for doctors, incl. doctors - heads of a structural unit (except for a statistician), middle (except for a medical registrar of an archive, medical statistics) and junior medical personnel of infectious diseases hospitals, departments, wards, offices, dermatovenerological dispensaries, departments, offices that carry out work to provide medical care and patient care;

doctors, incl. heads of a structural unit (except for a statistician), middle and junior medical personnel of leper colonies;

certain categories of medical workers of medical institutions (hospitals, centers, departments, wards) for the prevention and control of AIDS and infectious diseases; doctors, incl. heads of a department, office (except for a statistician), middle (except for a medical archive registrar, medical statistics) and junior medical personnel of psychiatric (psycho-neurological), neurosurgical, narcological treatment and prevention organizations, institutions, departments, wards and offices (including . children), working directly on the provision of medical care and patient care;

senior doctors of stations (departments) of emergency medical care, stations (departments) of emergency and emergency medical care in Moscow and St. Petersburg; paramedics or nurses for receiving calls and transferring them to the mobile team of the station (department) of emergency medical care, the station (department) of emergency and emergency medical care in Moscow and St. Petersburg, psychiatrists, middle and junior medical personnel employed at work on providing medical care and evacuation of citizens suffering from mental illness, as well as middle and junior medical personnel performing work directly on the evacuation of infectious patients of stations (departments) of emergency medical care, stations (departments) of ambulance and emergency medical care, emergency departments and advisory medical care of regional, regional and republican hospitals; some categories of medical workers of organizations of the state sanitary and epidemiological service, incl. epidemiologists, virologists, bacteriologists, paramedical and junior medical personnel working directly with live cultures (infected animals), as well as doctors, paramedical and junior medical personnel employed in the department of especially dangerous infections, and some other categories of medical workers of certain organizations and healthcare institutions.

A 33-hour working week is provided for doctors of medical and preventive organizations, institutions (polyclinics, outpatient clinics, dispensaries, medical centers, stations, departments, offices) that conduct exclusively outpatient reception of patients, doctors and paramedical personnel of physiotherapeutic medical and preventive organizations, institutions, departments, offices working full-time on medical generators of ultra-short-wave frequency "UHF" with a power of over 200 W, dentists, orthopedic dentists, orthodontists, pediatric dentists, dentists-therapists, dentists , dental technicians (except for a dentist-surgeon, a maxillofacial surgeon) of dental treatment and prevention organizations, institutions (departments, offices).

A 30-hour work week has been established for doctors, incl. doctors - heads of an institution (department, office, laboratory), middle and junior medical personnel of tuberculosis (anti-tuberculosis) healthcare organizations and their structural divisions. The list of positions, the occupation of which is associated with the risk of infection with Mycobacterium tuberculosis, is approved by the Order of the Ministry of Health of Russia, the Ministry of Defense of Russia, the Ministry of Internal Affairs of Russia, the Ministry of Justice of Russia, the Ministry of Education of Russia, the Ministry of Agriculture of Russia, the FPS of Russia dated May 30, 2003 N 225/194/363/126/2330 /777/292 (BNA RF. 2003. N 37).

In addition, a 30-hour work week is provided for doctors, incl. doctors - heads of departments, laboratories, for middle and junior medical personnel of pathological and anatomical departments of bureaus (institutes), departments, laboratories, prosectors, morgues, carrying out work directly related to corpses and cadaveric material, for doctors and paramedical personnel whose work directly related to x-ray diagnostics, fluorography, for nurses of x-ray, fluorographic rooms and installations performing at least half of the working day work directly related to assisting the doctor in the implementation of work on x-ray diagnostics, fluorography, at an x-ray therapeutic unit with visual control and for some other categories medical workers of certain organizations and healthcare institutions.

A 24-hour working week is provided for by the Decree of the Government of the Russian Federation indicated for medical workers directly carrying out gamma therapy and experimental gamma irradiation with gamma preparations in radiomanipulation rooms and laboratories.

4. Shortened working hours for certain groups of health workers who carry out their labor activity in adverse working conditions, is also provided for by the List of industries, workshops, professions and positions with harmful working conditions, work in which gives the right to additional leave and a reduced working day, approved by the Decree of the USSR State Committee for Labor and the Presidium of the All-Union Central Council of Trade Unions of October 25, 1974 N 298 / P-22, currently in force in accordance with the rules provided for in Art. 423 TK. According to paragraph 9 of the Instructions for the use of the List, approved. By the Decree of the USSR State Committee for Labor and the Presidium of the All-Union Central Council of Trade Unions of November 21, 1975 N 273 / P-20 and in force in the part that does not contradict the Labor Code, working hours are reduced on those days when workers are actually engaged in harmful working conditions for at least half of the working day established by the List for this production, shop, profession or position duration. It should be emphasized that most of the categories of medical workers indicated in the List are included in the previously reviewed Decree of the Government of the Russian Federation of February 14, 2003 N 101.

5. 6-hour working day (36 hours per week) and extended work hours annual leave(36 working days) is established for nurses engaged in raising children under the age of 3, in accordance with the Decree of the Council of Ministers of the USSR of April 12, 1984 N 317 "On the further improvement of public preschool education and the preparation of children for schooling" (SP USSR, 1984, N 18, item 103).

6. Features of part-time work of medical workers are defined in the Decree of the Ministry of Labor of Russia dated June 30, 2003 N 41 "On the features of part-time work of pedagogical, medical, pharmaceutical workers and cultural workers" (BNA RF. 2003. N 51) in pursuance of the relevant order Government of the Russian Federation (Decree of the Government of the Russian Federation of April 4, 2003 N 197 "On the features of part-time work of pedagogical, medical, pharmaceutical workers and cultural workers" // SZ RF. 2003. N 15. Art. 1368).

The duration of part-time work of medical and pharmaceutical workers within a month is established by agreement between the employee and the employer and for each employment contract cannot exceed half monthly rate working hours calculated from the established duration of the working week. Thus, with a 39-hour work week, the duration of part-time work for health workers cannot be more than 19.5 hours per week, with a 36-hour work week - 18 hours a week, and with a 33-hour work week - 16.5 hours per week.

For medical and pharmaceutical workers whose half of the monthly norm of working time for their main job is less than 16 hours per week (i.e. for workers who are provided with a 30-hour and 24-hour working week), the duration of part-time work cannot exceed 16 hours of work per week.

For doctors and paramedical personnel of cities, regions and other municipalities where there is a shortage of them, the duration of part-time work cannot exceed the monthly norm of working time, calculated from the established duration of the working week. At the same time, the duration of part-time work for specific positions in institutions and other organizations of federal subordination is established in the manner determined by the federal executive authorities, and in institutions and other organizations that are under the jurisdiction of the constituent entities of the Russian Federation or local governments - in the manner determined by state bodies. the authorities of the constituent entities of the Russian Federation or local governments.

For junior medical and pharmaceutical personnel, the duration of part-time work cannot exceed the monthly norm of working time, calculated from the established duration of the working week.

The specified Decree also defines the types of work that are not considered part-time jobs for medical workers and do not require the conclusion (execution) of an employment contract. These include:

• a) literary work, incl. work on editing, translating and reviewing individual works, scientific and other creative activities without holding a full-time position;
• b) medical, technical, accounting and other expertise with a one-time payment;
• c) pedagogical work on the terms of hourly pay in the amount of not more than 300 hours per year;
• d) consulting by highly qualified specialists in institutions and other organizations in the amount of not more than 300 hours per year;
• e) management of graduate and doctoral students by employees who are not on the staff of the institution (organization), as well as the management of a department, management of the faculty of an educational institution with additional payment by agreement between the employee and the employer;
• f) pedagogical work in the same institution of primary or secondary vocational education;
• g) work without holding a full-time position in the same institution and other organization, work on the management of industrial training and practice of students and other students, the duty of medical workers in excess of the monthly norm of working time according to the schedule, etc.

The performance of the work specified in subparagraphs "b" - "g" is allowed during the main working hours with the consent of the employer.

The pedagogical work of highly qualified specialists on a part-time basis with the consent of the employer can be carried out in educational institutions advanced training and retraining of personnel during the main working hours while maintaining wages at the main place of work.

7. In healthcare organizations and institutions located in countryside, the problem of shortage of medical personnel is the most acute, which necessitates the establishment of special rules regarding part-time employment. The duration of part-time work in health care organizations of medical workers living and working in rural areas and in urban-type settlements should not exceed 8 hours a day and 39 hours a week (in accordance with Decree of the Government of the Russian Federation of November 12, 2002 N 813 ( SZ RF, 2002, N 46, article 4595).

8. Additional holidays are granted to healthcare workers employed in work with harmful and (or) dangerous working conditions. Lists of industries, jobs, professions and positions, work in which gives the right to additional paid holidays for work with harmful and (or) dangerous working conditions, as well as the minimum duration of these holidays and the conditions for their provision must be approved by the Government of the Russian Federation, taking into account the opinion of the Russian tripartite commission on the regulation of social and labor relations, which is provided for by Art. 117 TK. At present, until the adoption of the relevant lists by virtue of Art. 423 of the Labor Code, the List of industries, workshops, professions and positions with harmful working conditions, work in which gives the right to additional leave and a shorter working day, approved. Decree of the USSR State Committee for Labor and the All-Union Central Council of Trade Unions of October 25, 1974 N 298 / P-22. The list of categories of health workers who are entitled to additional leave due to work in working conditions that deviate from normal is included in a special section of the List - section XL "Health". In addition, individual groups of doctors are listed in section XLI "Work with radioactive substances and sources of ionizing radiation" and in section XLIII "General professions of all branches of the national economy."

The duration of additional vacations for medical workers specified in the List is differentiated depending on the nature and complexity of the work, on the harmfulness of working conditions and the degree of their adverse effect on the health of the employee. Separate groups of health workers enjoy the right to receive an additional leave of 6 working days. These include, for example, some employees of physiotherapy departments and offices (physiotherapists, junior medical staff working in electric light therapy rooms, directly involved in work on medical ultra-high frequency (UHF) generators with a power of up to 200 W and UHF), individual employees of dental departments and offices (dentists, prosthodontists, orthodontists, dentists, dental technicians, foundry workers, polishers), junior medical staff of dermatovenerological institutions, departments, wards and offices, some categories of doctors of health care institutions, education, social security and rest houses (general practitioners not working at the site, surgeons, otolaryngologists, ophthalmologists, etc.) and a number of other categories of medical workers.

For the majority of medical workers listed in the List, the duration of additional leave is 12 working days. In particular, additional leave of the specified duration is granted to doctors - district therapists, pediatricians, obstetrician-gynecologists of a hospital, gynecologists and many other categories of health workers.

Additional vacations of longer duration are provided for certain groups of doctors. Thus, additional vacations of 18 working days are granted to doctors, middle and junior medical personnel of physiotherapy departments or offices, directly busy with work on medical ultra-high frequency (UHF) generators with a power of 200 W and above, laboratory assistants (including laboratory doctors) of medical and labor dispensaries for the compulsory treatment of persons suffering from chronic alcoholism and drug addiction, doctors and nurses working in pressure chambers and caissons, doctors, nurses and junior staff of closed-type venereal hospitals, anesthesiologists-resuscitators, nurses-anesthetists, as well as doctors and nurses (except for a laboratory assistant, a senior nurse and a laboratory assistant) of departments (groups) of anesthesiology-resuscitation and wards for resuscitation and intensive care, workers directly involved in gamma therapy and experimental gamma irradiation in the wards for servicing patients with imposed radioactive preparations and with gamma units, workers directly employed in X-ray diagnostics, fluorography, at a rotational X-ray therapy unit with visual control, and some other categories of physicians.

The right to an additional leave of 24 working days in accordance with the List is used by employees of the clinical yard of the leprosarium and antileprosy department, department, office, point, doctors (including managers), paramedical and junior medical personnel, entomologists, biologists, zoologists, vivar workers Department of Especially Dangerous Infections, as well as epidemiologists and bacteriologists (including heads of structural units, entomologists, paramedical and junior medical personnel directly involved in working with live cultures (infected animals) of sanitary and preventive institutions and sanitary and epidemiological departments (departments) of hospitals, workers directly involved in gamma therapy and experimental gamma irradiation with gamma drugs in radiomanipulation rooms and laboratories, and some other groups of health workers.

The duration of additional leave, which is 30 working days, is provided for by the List for doctors (including doctors - heads of departments, offices), except for a laboratory doctor, paramedical personnel (except for a laboratory assistant and medical statistician) and junior medical personnel of medical and labor dispensaries for compulsory treatment of persons suffering from chronic alcoholism and drug addiction, doctors, paramedical and junior medical personnel of the VTEK for the mentally ill and some other categories of workers.

For healthcare workers engaged in labor activities in especially harmful and especially dangerous working conditions, the List establishes additional leaves of 36 working days. Such leaves are granted to certain categories of employees of anti-plague institutions (stations, detachments, departments, laboratories, institutes) who directly carry out work or come into contact with suspicious or obviously infectious material and in infectious rooms (boxes) for especially dangerous infections, as well as in the production of bacterial preparations ( for example, veterinarians, zoologists, entomologists, and some others).

When applying these norms of the List, which provide for the duration of additional holidays for healthcare workers in working days, it should be borne in mind that by Decree of the Government of the Russian Federation of November 20, 2008 N 870 (SZ RF. 2008. N 48. Art. 5618) workers engaged in heavy work , work with harmful and (or) dangerous and other special conditions labor, according to the results of certification of workplaces, an annual additional paid leave of at least 7 calendar days is established.

9. Additional leave for medical workers in connection with work in adverse working conditions is also provided for by certain federal laws. The procedure and conditions for their provision are determined by special regulatory legal acts adopted in pursuance of these laws. Yes, Art. 15 of the Law on the Prevention of the Spread of Tuberculosis establishes that medical workers directly involved in the provision of anti-tuberculosis care are entitled to additional leave for working in hazardous and difficult working conditions. The list of positions, the occupation of which is associated with the risk of infection with mycobacterium tuberculosis, giving the right to additional paid leave, a 30-hour working week and additional wages due to harmful working conditions, approved by the Order of the Ministry of Health of Russia, the Ministry of Defense of Russia, the Ministry of Internal Affairs of Russia, the Ministry of Justice of Russia, the Ministry of Education Russia, Ministry of Agriculture of Russia, FPS of Russia dated May 30, 2003 N 225/194/363/126/2330/777/292. The duration of additional leave for medical workers specified in the List is 14 calendar days.

10. The right to additional leave is granted to psychiatrists, other specialists, medical and other personnel of healthcare institutions involved in the provision of psychiatric care in accordance with Art. 22 of the Law of the Russian Federation of July 2, 1992 N 3185-1 "On psychiatric care and guarantees of the rights of citizens in its provision" (VVS RF. 1992. N 33. Art. 1913). The specific duration of additional holidays is determined by the already mentioned List of industries, workshops, professions and positions with harmful working conditions, work in which gives the right to additional leave and a shorter working day. Thus, an additional leave of 30 working days is provided for doctors (including for doctors - heads of departments or offices), except for statisticians, paramedical personnel (except for a laboratory assistant), junior medical personnel (for example, for junior nurses in patient care (nurses) and some other categories of employees of psychiatric (psycho-neurological), neurosurgical medical institutions, departments of wards and offices (including children's), as well as homes for the disabled (departments) for mental patients.

In addition, in accordance with the Decree of the Ministry of Labor of Russia of July 8, 1993 N 133 "On additional leave for work with harmful working conditions of medical and other personnel involved in the provision of psychiatric care" (Bulletin of the Ministry of Labor of Russia. 1993. N 6) additional leave for work with harmful working conditions lasting 30 working days is established for psychologists and physiologists who work directly and full-time with the mentally ill, doctors - managers (with irregular working hours) of psychiatric (psycho-neurological), neurosurgical, narcological medical institutions, departments, wards and offices, homes for the disabled (departments) for the mentally ill and their deputies, as well as the chief psychiatrists of the health authorities directly involved in the provision of psychiatric care.

11. In accordance with Art. 22 of the Law on the Prevention of the Spread of HIV Infection, employees of healthcare organizations engaged in the diagnosis and treatment of HIV-infected people, as well as employees of organizations whose work is related to materials containing the human immunodeficiency virus, have an annual paid leave of 36 working days (including annual additional leave for work in hazardous working conditions), which is provided for by Decree of the Government of the Russian Federation of April 3, 1996 N 391 "On the procedure for granting benefits to employees at risk of infection with the human immunodeficiency virus in the performance of their duties" (SZ RF. 1996. N 15. Art. 1629). It should be borne in mind that from January 1, 2005, the procedure for providing the established Art. 22 of the Law on the Prevention of the Spread of HIV Infection guarantees for employees of healthcare institutions of the constituent entities of the Russian Federation are determined by the executive authorities of the constituent entities of the Russian Federation.

The categories of health workers who are entitled to receive holidays of the specified duration and the procedure for their provision are determined by the Decree of the Ministry of Labor of Russia dated August 8, 1996 N 50 "On approval of the procedure for granting reduced working hours (36 hours per week) and annual paid leave of 36 working hours days (including annual additional leave for work in hazardous working conditions) to employees of healthcare organizations that diagnose and treat HIV-infected people, as well as employees of organizations whose work is related to materials containing human immunodeficiency virus "(BNA RF. 1996. No. 6).

12. When calculating the specific duration of additional holidays for health workers who work in adverse working conditions, one should take into account the norm of Art. 121 of the Labor Code, according to which the length of service, giving the right to additional annual paid leave for work with harmful and (or) dangerous working conditions, includes only the time actually worked in the relevant conditions. Thus, the time when the employee was absent from work for good reasons (a period of temporary disability, maternity leave, the time women performed light work due to pregnancy, as well as women performing other jobs to which they were transferred in connection with breastfeeding or the presence of children under the age of one year, the time of performance of state and public duties), is not included in the specified length of service.

13. In the account of the time worked in professions and positions with harmful working conditions, only those days are counted in which the employee was actually employed in these conditions for at least half of the working day established for employees of this profession or position, which is provided for in clause 12 Instructions for the application of the List of industries, workshops, professions and positions with harmful working conditions, work in which gives the right to additional leave and a shorter working day, approved. State Committee for Labor of the USSR and the Presidium of the All-Union Central Council of Trade Unions on November 21, 1975 N 273 / P-20 and currently in force in the part that does not contradict the Labor Code.

14. If a medical worker has the right to receive additional leave due to harmful working conditions for several reasons, the leave is granted on one of these grounds, as provided for in paragraph 18 of the Instructions for the application of the List of industries, workshops, professions and positions with harmful working conditions, work in which gives the right to additional leave and a shorter working day, approved. State Committee for Labor of the USSR and the Presidium of the All-Union Central Council of Trade Unions on November 21, 1975, and paragraph 2 of the note to the List of positions, the occupation of which is associated with the risk of infection with Mycobacterium tuberculosis, giving the right to additional paid leave, a 30-hour working week and additional wages due to harmful conditions labor.

15. Certain categories of health workers are provided with annual additional paid leave due to the special nature of their work. Thus, the annual additional paid 3-day leave for continuous work in certain healthcare institutions and in territorial areas for more than 3 years is provided:

• doctors of district hospitals and outpatient clinics located in rural areas;
• district therapists and pediatricians of territorial sections of city polyclinics, mobile teams of stations and departments of emergency and emergency medical care, air ambulance stations and planned and emergency departments advisory assistance(Section 32 of the Decree of the Central Committee of the CPSU, the Council of Ministers of the USSR of September 22, 1977 N 870 "On measures to further improve public health");
• nurses of mobile teams of stations (departments) of emergency and emergency medical care, air ambulance stations and departments of planned and emergency advisory assistance (Resolution of the Central Committee of the CPSU, the Council of Ministers of the USSR of August 19, 1982 N 773);
• senior doctors of stations (departments) of emergency and emergency medical care and heads of therapeutic and pediatric departments of polyclinics, as well as district nurses of therapeutic and pediatric territorial areas (Resolution of the Central Committee of the CPSU, the Council of Ministers of the USSR, the All-Union Central Council of Trade Unions of October 16, 1986 N 1240).

Annual additional paid 3-day leave is also established for general practitioners (family doctors) and nurses for general practitioners (family doctors) in accordance with Decree of the Government of the Russian Federation of December 30, 1998 N 1588 (SZ RF. 1999. N 2. St . 300) for continuous work in these positions for more than 3 years.

It should be clarified that a general practitioner (family doctor) combines the duties of a local general practitioner and a local pediatrician and, thus, has the opportunity to exercise medical service all family members. Accordingly, the nurse of a general practitioner (family doctor) combines the duties of a nurse of a therapeutic and pediatric territorial area.

When determining the duration of continuous work in the positions of general practitioners (family doctors) and nurses of general practitioners (family doctors), in order to provide an additional paid 3-day leave, the time immediately preceding continuous work in the positions of district general practitioners and district pediatricians of territorial sites and nurses of therapeutic and pediatric territorial sites.

16. Professional qualification groups for positions of medical and pharmaceutical workers are approved by the Order of the Ministry of Health and Social Development of Russia dated August 6, 2007 N 526 (BNA RF. 2007. N 42).

Professional qualification groups for positions of workers employed in the field of health care and the provision of social services are approved by the Order of the Ministry of Health and Social Development of Russia dated March 31, 2008 N 149n (RG. 2008. N 82).

"Budget healthcare institutions: accounting and taxation", 2009, N 12

Working time - the time during which the employee, in accordance with the internal labor regulations and the terms of the employment contract, must perform labor duties, as well as other periods of time that, in accordance with the Labor Code of the Russian Federation, other federal laws and other regulatory legal acts of the Russian Federation, relate to working time. The activity of medical workers has its own specifics - it is associated with a high responsibility for the life and health of patients. This requires significant emotional, and in certain cases, physical stress. We will talk about the features of establishing working hours for doctors in the article.

General provisions on working hours

According to Art. 91 of the Labor Code of the Russian Federation, the normal working time cannot exceed 40 hours per week. For certain categories of employees in accordance with Art. 92 of the Labor Code of the Russian Federation, reduced working hours can be established:

• for employees under the age of 16 - no more than 24 hours a week;
• for employees aged 16 to 18, as well as for employees who are disabled groups I and II - no more than 35 hours a week;
• for workers employed in jobs with harmful and (or) dangerous working conditions - no more than 36 hours a week.

The categories of employees for whom reduced working hours can be established include healthcare workers. The duration of the working time of a health worker for the accounting period cannot exceed 39 hours per week (Article 350 of the Labor Code of the Russian Federation). At the same time, the right to reduced working hours is established for certain categories of healthcare workers by special federal laws:

• Law of the Russian Federation of 02.07.1992 N 3185-1 "On psychiatric care and guarantees of the rights of citizens in its provision" - for psychiatrists, other specialists, medical and other personnel directly involved in the provision of psychiatric care;
• Federal Law No. 77-FZ of June 18, 2001 "On Preventing the Spread of Tuberculosis in Russian Federation"- for medical, veterinary and other personnel directly involved in the provision of anti-tuberculosis care;
• Federal Law No. 38-FZ of March 30, 1995 "On Preventing the Spread of Disease Caused by the Human Immunodeficiency Virus (HIV) in the Russian Federation" - for health care workers who diagnose and treat HIV-infected people who are at risk of contracting the human immunodeficiency virus while on duty their official duties;
• Federal Law No. 136-FZ of November 7, 2000 "On the Social Protection of Citizens Working with Chemical Weapons" - for health care workers working with chemical weapons.

At the same time, Decree of the Government of the Russian Federation of February 14, 2003 N 101 "On the duration of the working hours of medical workers depending on their position and (or) specialty" establishes different duration working hours of medical workers, depending on their position and (or) specialty and working conditions. IN this Decree a list of positions and the corresponding working hours (36, 33, 30, 24 hours a week) are given. Let's present some of the positions of medical workers who are eligible for a reduced work week in the table.

Positions (specialties) of medical workers	Nature and working conditions
36-hour work week (Appendix 1)
personnel of infectious diseases hospitals, departments, wards, offices, dermatovenerological dispensaries	Work directly patients and their care
Physicians, including medical directors structural divisions of leper colonies, leper colonies
organizations and structural divisions Health facilities for the prevention and control of AIDS and infectious diseases	Work directly on diagnosis of AIDS patients and HIV-infected and providing them medical care, conducting a forensic expertise and other work with AIDS patients and HIV-infected
Middle and junior medical personnel indicated health facilities	Work directly for medical assistance AIDS patients and HIV-infected and their service
Senior doctors of ambulance stations (departments) medical care, stations (departments) ambulance and emergency medical care Moscow and St. Petersburg. Paramedics or nurses on admission calls and transfer them to the mobile team stations (departments) of emergency medical assistance, ambulance stations (departments) and emergency medical care in Moscow and St. Petersburg. Psychiatrists, middle and junior medical staff of stations (departments) ambulance stations (departments) ambulance and emergency medical care, outpatient departments emergency and advisory medical assistance of regional, regional and republican hospitals	assistance to citizens suffering mental illness, and their evacuations
33 hour work week (Appendix 2)
Doctors of health care facilities (polyclinics, outpatient clinics, dispensaries, medical centers, stations, departments, offices)	Carrying out exclusively outpatient reception of patients
Doctors, nurses physiotherapy clinics, departments, cabinets	Full time job on medical generators ultrashortwave frequency "UHF" with a power of over 200 W
Dentists, dentists orthopedists, dentists, dental technicians (except for a dentist-surgeon, doctor- maxillofacial surgeon)
30-hour work week (Appendix 3)
Physicians, including medical directors, middle and junior medical staff medical institutions (divisions) for children with tuberculosis	Medical work assistance to people who are ill tuberculosis
Physicians, including medical directors, middle and junior medical staff pathological and anatomical departments and laboratories, prosectors, morgues	work, directly associated with corpses and cadaveric material
Doctors, middle and junior medical personnel working with radioactive materials as gamma radiation sources	work, directly associated with gamma therapy and experimental gamma radiation: work in patient rooms with superimposed radioactive drugs; work related with gamma settings
Doctors and nurses, working with x-rays	work, directly bound with X-ray diagnostics fluorography, work on a rotary radiotherapy installation with visual control
nurses x-ray, fluorographic rooms and installations	Work at least half working day, directly aid related doctor when performing work for radiodiagnosis, fluorography, at the radiotherapy installation with visual control
24 hour work week
Medical workers (doctors, middle and junior staff)	Work directly with gamma therapy and experimental gamma irradiation with gamma drugs in radio manipulation offices and laboratories

The procedure for calculating the norm of working time

In accordance with Art. 91 of the Labor Code of the Russian Federation, the employer is obliged to keep records of the time actually worked by each employee. To do this, the economic departments of health care institutions should draw up work schedules for all structural units in the context of each specialist.

The work schedule, depending on the organizational and technical conditions of the medical institution, is drawn up for a specific accounting period, that is, the period of time within which the duration of the working week must be observed. At the same time, for all categories of employees, the annual balance of working time, determined in accordance with the law, should be maintained. Reworking or underworking normal working hours in a particular month cannot serve as a basis for revising the schedule if overall balance working hours corresponds to the established norm of working hours during the accounting period and calendar year.

The procedure for calculating the norm of working time for specific calendar periods (month, quarter, year), depending on the established duration of working time per week, is determined federal body executive power, carrying out the functions of developing public policy and legal regulation in the sphere of labor. In this regard, the Ministry of Health and Social Development issued an Order of August 13, 2009 N 588n, which entered into force on 18.10.2009.

According to paragraph 1 of the Procedure for calculating the norm of working hours, approved by this Order, the norm of working hours is calculated according to the estimated schedule of a 5-day working week with two days off on Saturday and Sunday, based on the duration of daily work (shift):

• with a 40-hour work week - 8 hours;
• if the duration of the working week is less than 40 hours - the number of hours obtained by dividing the established duration of the working week by five days.

From the above, it follows that the duration of the working day or shift of medical workers is:

• with a 24-hour working week - 4.8 hours;
• at 30 hours - 6 hours;
• at 33 hours - 6.6 hours;
• at 36-hour - 7.2 hours;
• at 39 hours - 7.8 hours.

At the same time, the duration of the working day or shift immediately preceding the non-working holiday is reduced by one hour.

According to part 2 of Art. 112 of the Labor Code of the Russian Federation, if a weekend and a non-working holiday coincide, the day off is transferred to the next working day after the holiday. In cases where, by decision of the Government of the Russian Federation, a day off is transferred to a working day, the duration of work on this day (the former day off) must correspond to the length of the working day on which the day off is transferred. The norm of working time calculated in this manner applies to all modes of work and rest.

So, the norm of working time of a particular month is calculated as follows: the duration of the working week (39, 36, 33, 30, 24 hours) is divided by 5, multiplied by the number of working days according to the calendar of the 5-day working week of a particular month and subtracted from the resulting number of hours the number of hours in a given month by which the working time is reduced on the eve of non-working holidays.

In February 2010, with a 5-day working week with two days off, 19 working days. According to the Decree of October 31, 2009 N 869 "On the transfer of days off in 2010", developed with the aim of rational use of weekends and non-working holidays by employees, the Government of the Russian Federation decided to transfer the day off from Saturday February 27 to Monday February 22. Therefore, when calculating the norm of working time in February 2010, it must be taken into account that February 27 is a pre-holiday day, work on which is reduced by 1 hour.

The norm of working hours for doctors of health facilities will be:

• with a 24-hour working week - 90.2 hours (24 hours / 5 x 19 days - 1 hour);
• at 30 hours - 113 hours (30 hours / 5 x 19 days - 1 hour);
• at 33 hours - 124.4 hours (33 hours / 5 x 19 days - 1 hour);
• at 36 hours - 135.8 hours (36 hours / 5 x 19 days - 1 hour);
• at 39 hours - 147.2 hours (39 hours / 5 x 19 days - 1 hour).

In a similar manner, the norm of working time for the whole year is calculated: the duration of the working week (39, 36, 33, 30, 24 hours) is divided by 5, multiplied by the number of working days according to the calendar of the 5-day working week in a year and from the resulting number of hours subtract the number of hours in this year, by which the working time is reduced on the eve of non-working holidays.

In 2010, with a 5-day working week with two days off, 249 working days, including 5 working days shortened by 1 hour (February 27, April 30, June 11, November 3 and December 31), and 116 days off, taking into account 5 additional days of rest (January 6 and 8, May 3 and 10, June 14) due to the coincidence of non-working holidays on January 2 and 3, May 1 and 9, June 12 with days off.

The norm of working hours in 2010, taking into account the above, will be:

• with a 24-hour working week - 1190.2 hours (24 hours / 5 x 249 days - 5 hours);
• at 30 hours - 1489 hours (30 hours / 5 x 249 days - 5 hours);
• at 33 hours - 1638.4 hours (33 hours / 5 x 249 days - 5 hours);
• at 36 hours - 1787.8 hours (36 hours / 5 x 249 days - 5 hours);
• at 39 hours - 1937.2 hours (39 hours / 5 x 249 days - 5 hours).

According to paragraph 2 of the Procedure for calculating the norm of working time, approved by Order N 588n, the transfer of days off coinciding with non-working holidays, provided for in Part 2 of Art. 112 of the Labor Code of the Russian Federation, is carried out by employers who use various modes of work and rest, in which work is not performed on holidays. This procedure for transferring days off coinciding with non-working holidays equally applies to work modes with both permanent days of the week fixed on the days of the week and sliding days of rest.

However, if the suspension of work on non-working holidays is not possible due to production, technical and organizational conditions (for example, round-the-clock medical care for patients in the clinical department of the hospital), the transfer of days off provided for in Part 2 of Art. 112 of the Labor Code of the Russian Federation, is not carried out.

Making a work schedule

When drawing up a work schedule for the next month (quarter, year), a number of labor law norms must be taken into account, namely:

1. the duration of the working time of a health worker for the accounting period should not exceed 39 (36, 33, 30, 24) hours per week. We draw the attention of the heads of health facilities that, in accordance with Art. 99 of the Labor Code of the Russian Federation, the duration of overtime work should not exceed 4 hours for each employee for two consecutive days and 120 hours per year;
2. if the institution uses a shift mode of operation, then the duration of the rest between shifts must be at least a double shift, and the weekly uninterrupted rest must be at least 42 hours (Article 110 of the Labor Code of the Russian Federation);
3. work in hospitals of medical institutions involves night shifts.

When scheduling night work, keep in mind that:

• the duration of work (shift) at night, as a rule, is reduced by 1 hour (Article 96 of the Labor Code of the Russian Federation). Night shifts, the duration of which must be reduced by 1 hour, are shifts in which more than half of the working time is at night (from 22 to 6 hours). However this rule does not apply to workers for whom a reduction in working hours is already provided, in particular to medical workers for whom it is less than 40 hours per week, unless otherwise provided by the collective agreement. The time by which the duration of work on the night shift is reduced is not subject to subsequent working off;
• it is forbidden to work in night shifts for pregnant women (Article 259 of the Labor Code of the Russian Federation) and employees under the age of 18 (Article 268 of the Labor Code of the Russian Federation);
• night shift work is carried out only with the written consent of the employee and provided that such work is not prohibited to him for health reasons in accordance with a medical report. This category of workers includes:

a) women with children under the age of three;

b) disabled people;

c) employees with disabled children;

d) employees who care for sick members of their families in accordance with a medical report;

e) mothers (fathers) raising children under the age of five without a spouse;

f) guardians of children of the indicated age (Articles 224, 264 of the Labor Code of the Russian Federation).

It should also be noted that when drawing up the schedule, the employer must take into account the opinion of the elected body of the primary trade union organization in the manner prescribed by Art. 372 of the Labor Code of the Russian Federation.

Shift schedules, as a rule, are an annex to the collective agreement. At the same time, they are brought to the attention of employees no later than a month before they are put into effect (Article 103 of the Labor Code of the Russian Federation).

Accounting for hours worked

To keep track of working time budget organizations the Timesheet and payroll (f. 0504421), approved by Instruction N 148n, is applied<1>. Such a report card is maintained by persons appointed by order of the head of the medical institution, in the context of structural divisions. It opens monthly 2-3 days before the start of the billing period based on the timesheet for the previous month.

<1>Instructions for budget accounting, approved Order of the Ministry of Finance of Russia dated December 30, 2008 N 148n.

Entering in the time sheet of newly hired workers in a medical institution ( structural subdivision) employees and the exclusion of retired employees from it is carried out only on the basis of personnel records - orders for hiring, transferring, dismissal.

Moreover, only cases of deviations are recorded in the report card. In the upper half of the line, for each employee who had deviations from the normal use of working time, the hours of deviations are recorded, and in the lower half - their symbols. At the bottom of the line, hours of operation at night are also indicated.

In the event that the same employee in the same period in the use of working time had two types of deviations, one of which is night work, the lower part of the line is filled with a fraction, the numerator of which is the symbol of deviations, and the denominator - night hours. If there are more than two deviations in one day, the name of the employee in the report card is repeated twice.

At the end of the month, the employee responsible for maintaining the time sheet determines the total number of days (hours) of appearances, days (hours) of absences, as well as the number of hours by type of overtime (substitution, work on holidays, night hours and other types of payment) with a record of their in the corresponding columns (35, 42, 43, 45, 47, 49, 51). The completed time sheet is signed by the person in charge of the time sheet.

A completed time sheet and other documents, executed with the necessary signatures, in deadlines submitted to the accounting department for settlements in the corresponding columns "Amount" (41, 44, 46, 48, 50, 52), after approval by the head of the institution, the time sheet is used to compile the payroll.

Note that the time sheet is the basis for the accountant for calculating wages, since it contains information about the period actually worked by each employee of the institution, which, as mentioned above, is used when calculating the amount of wages.

Remuneration of medical workers working in shifts

Medical personnel (doctors, nurses, junior medical personnel), whose work is of a shift nature, are paid on weekends and holidays as follows.

Weekend pay (Saturday and Sunday). The work of employees on Saturday and Sunday, if provided for by the work schedule, is paid at the usual rate, since according to Art. 111 of the Labor Code of the Russian Federation in shift mode, days off can be provided to employees not only on Saturday and Sunday, but also on other days of the week. However, if a shifter is asked to go to work on a day that is not indicated as a working day in his schedule, the institution is obliged to accrue double wages for that day or provide him with a day off on his scheduled working day.

Pay for work on public holidays. In accordance with Art. 112 of the Labor Code of the Russian Federation, non-working holidays in the Russian Federation are:

• January 1, 2, 3, 4 and 5 - New Year holidays;
• January 7 - Christmas;
• February 23 - Defender of the Fatherland Day;
• March 8 - International Women's Day;
• May 1 - Spring and Labor Day;
• May 9 - Victory Day;
• June 12 - Day of Russia;
• November 4 - National Unity Day.

Work on a day off or non-working holiday is paid at least twice the amount to employees receiving a salary (official salary) - in the amount of at least a single daily or hourly rate (part of the salary (official salary) for a day or hour of work) in excess of the salary (official salary), if work on a weekend or non-working holiday was carried out within the monthly norm of working time, and in the amount of at least a double daily or hourly rate (part of the salary (official salary) for a day or hour of work) in excess of the salary (official salary), if the work was carried out in excess of the monthly norm of working hours (Article 153 of the Labor Code of the Russian Federation).

Example 3. The medical worker of the health facility is set a salary of 10,000 rubles. per month (figures are conditional). According to the schedule, his working day fell on February 23, 2010. At the same time, the employee worked in February according to the schedule of 135.8 hours (against the norm according to the production calendar 135.8 hours), of which 10 hours were worked on a holiday.

1. Let's determine the cost of one hour of work: 73.64 rubles. (10,000 rubles / 135.8 hours).
2. Additional payment for work on February 23 will be 736.40 rubles. (73.64 rubles x 10 hours).

Thus, the salary for February will be equal to 10,736.40 rubles. (10,000 + 736.40).

Example 4. Let's change the conditions of example 3. Suppose that work on February 23 was not provided for by the schedule of the health worker, he went to work at the request of the head physician. In this regard, the employee worked 10 hours in excess of the established norm of working hours.

In this case, the salary of a health worker for February will be 11,472.80 rubles. (10,000 rubles + (73.64 rubles x 10 hours x 2)).

The labor legislation gives the employee the right instead of monetary compensation for work on a weekend or non-working holiday, take another day of rest. In this case, work on a weekend or non-working holiday is paid in a single amount, and the day of rest is not subject to payment.

Pay for night work. According to Art. 96 of the Labor Code of the Russian Federation, night time is considered from 22 to 6 hours. Based on Art. 154 of the Labor Code of the Russian Federation, each hour of work at night is paid at an increased rate. The specific amount of the surcharge is set in each medical institution, while it cannot be less than the size provided for by regulatory documents. In accordance with the Decree of the Government of the Russian Federation of July 22, 2008 N 554 "On minimum size increase in wages for work at night" payment for work on the night shift is made with an increase in the tariff rate by 20% for each hour of work.

Sometimes medical staff have to work on a holiday night. In this case, two additional payments are due: the first - for work on a holiday in accordance with Art. 153 of the Labor Code of the Russian Federation, the second - for work at night (from 22.00 to 6.00) on the basis of Art. 96 of the Labor Code of the Russian Federation.

Example 5. To the medical worker of the health facility Ivanov A.S. the salary is set at 6500 rubles. (numbers are conditional). In January, he worked 16 hours at night, while shifts fell on January 1 and 7, 2010, in which 14 hours were worked. The working time in January is 108 hours with a 36-hour working week. The night shift runs from 19:00 to 07:00. For work at night, Ivanov A.S. an additional payment of 50% of the official salary is due, and wages on holidays are doubled.

1. Calculate the surcharge for night work: 481.48 rubles. (6500 rubles / 108 hours x 16 hours x 0.5).
2. Surcharge for work on holidays will be 842.59 rubles. (6500 rubles / 108 hours x 14 hours).
3. Wages for January 2010 will be equal to 7842.07 rubles. (6500 + 481.48 + 842.59).

E. Dorohova

Journal Expert

"Budget healthcare institutions:

accounting and taxation"

"Pharmaceutical statements", 2008, N 6/7

IF A THEFT HAS OCCURRED IN THE PHARMACY

It goes without saying that the theft of goods material assets means direct losses for the pharmacy. In order to minimize them and recover damages from the perpetrators, it is necessary to correctly draw up the relevant documents. How to do this and what in practice should be the actions to recover the shortage from the guilty employee and bring him to justice, read the article.

The procedure for establishing and collecting

lack

Suppose that a shortage is found in the pharmacy warehouse, and there is reason to believe that inventory items have been stolen. What actions should the management of the pharmacy institution take in such a situation? Conventionally, they can be divided into several stages.

First, you need to establish and document the fact of shortage. Secondly, take measures to identify the perpetrators and qualify the detected shortage (this may require the involvement of law enforcement agencies). Thirdly, if the perpetrators are identified, to resolve the issue of bringing them to justice. And finally, fourthly, to resolve the issue of sources of coverage for the shortage (including - to ensure the recovery of damages from the perpetrators).

Let's consider each of the steps in detail.

Establishment and documentary evidence

the fact of shortage

If signs of theft are found, the exact amount of damage can be established only on the basis of inventory data. Moreover, as defined in paragraph 2 of Article 12 of the Federal Law of November 21, 1996 N 129-FZ "On Accounting", when revealing the facts of theft, abuse or damage to property, an inventory is mandatory.

Here it is worth paying attention to one important point. If the fact of theft itself is obvious (for example, there are signs of hacking), and the management of the pharmacy decided to report the theft to law enforcement agencies, it makes sense not to conduct a full-scale inventory until specialists from the inquiry agencies arrive at the organization.

The fact is that in such a situation, premature inventory (without the consent of the relevant specialists) can lead to a change in the situation of the place of theft, damage or loss of traces of the crime. And this, in turn, may adversely affect the course of the investigation.

Therefore, when reporting an alleged crime to law enforcement agencies in such a case, in order to start official (procedural) actions, it is sufficient to indicate in the report only those circumstances under which signs of theft of property were discovered. In addition, the message can include an approximate list of stolen valuables and the approximate value of the lost property based on the current prices at the time of the loss, taking into account wear and tear. Subsequently, all the necessary figures can be clarified.

However, regardless of whether the inventory will be carried out only by the organization's own resources or with the involvement of specialists from the bodies of inquiry, the procedure for conducting it in both cases is the same. Let's talk about this in detail.

Paperwork

Basic normative document, which regulates the procedure for conducting an inventory, - Guidelines for the inventory of property and financial obligations, approved by order of the Ministry of Finance of Russia dated June 13, 1995 N 49 (hereinafter referred to as the Methodological Instructions). It is from this document that you can find out the order necessary action during the inventory, including in the case of theft of inventory items.

Before conducting an inventory, the head of the pharmacy must issue an order (decree, order) on its conduct ( unified form N INV-22, approved by the Decree of the State Statistics Committee of Russia of August 18, 1998 N 88; the same document approved all other unified inventory forms).

The order must define the property subject to inventory (for example, inventory items in a warehouse or in trading floor), the timing of its implementation, as well as the composition inventory commission. The commission includes pharmacy officials (including necessarily a representative of the accounting department), as well as financially responsible employees. If necessary, representatives of law enforcement agencies (for example, bodies of inquiry) are also included in the composition of the inventory commission.

Please note: financial participation responsible persons required in the inventory.

Suppose that the inventory is carried out in a warehouse. In this case, before starting the inventory, the accounting department needs to establish how much inventory is listed in the accounting records as of the date of the inventory.

Therefore, before the start of the inventory, the accounting department must receive all the latest incoming and outgoing documents for the receipt and release of goods (or commodity reports). And financially responsible persons are required to give receipts that by the time of the inventory, all receipts and expenditure documents for goods have been handed over to the accounting department, all goods received have been credited, and those that have been written off.

During the inventory, the actual availability of inventories is revealed, which is then compared with the data accounting. The actual availability of property during the inventory, if necessary, is determined by counting, weighing, measuring.

Information about the actual availability of property is entered into the relevant inventory lists or inventory acts (these documents are made up of at least two copies: one for accounting, the other for financially responsible persons). For example, the results of the inventory of goods are drawn up in inventory list inventory items (form N INV-3).

Goods are shown in the inventory separately for each item. It indicates the actual quantity, cost and other necessary data (type, grade, inventory number of goods, etc.). In the inventory, goods are reflected in the prices in which they are listed in the accounting of the pharmacy. This document is signed by all members of the inventory commission. At the end of the inventory, the financially responsible persons give a receipt in which they confirm that the inventory was carried out in their presence, they have no claims against the members of the commission, and the goods listed in the inventory are in their custody.

If, due to the large assortment and quantity of goods, it is impossible to inventory them in one day, then an inventory label is drawn up (form N INV-2). The label is filled in in one copy and stored together with the counted goods. At the end of the inventory, the data from form N INV-2 is transferred to the inventory form N INV-3.

If during the inventory a deviation of the actual quantity of commodity stocks from their quantity according to accounting data is revealed, a comparative statement of the results of the inventory of inventory items is compiled (form N INV-19). It reflects the discrepancies between the quantity of goods reflected in the accounting and their quantity identified during the inventory.

Identification of those responsible for the theft

Article 247 Labor Code The Russian Federation determines that the obligation to establish the causes of damage (including that caused by the fault of the employee) rests with the employer. The employer, before making a decision on compensation for damage to a particular employee, is obliged to conduct a thorough check of the causes of the damage and, depending on its results, determine the amount of damage.

When conducting an inspection, the employer must establish whether the employee's unlawful behavior took place and whether he is guilty of causing damage. It is also necessary to find out whether there were circumstances excluding the liability of the employee.

When clarifying the causes of damage, the employer is obliged to take into account the explanation of the employee who is held liable. An explanation from the employee must be obtained in writing. If the employee refused to provide an explanation, they draw up an appropriate act. Here is an example of such an act:

Act N 1/1

On the refusal of the storekeeper Petrov P.S. give explanations about

Causes identified as a result of the inventory

Lack of inventory items entrusted to him

The following items are missing:

3 "Omron" blood pressure monitors (passport SA 005-007) at a price of 2000 rubles. for a unit

for a total amount of 6000 rubles.

The fact of shortage is recorded in the following documents:

Inventory list of inventory items (dated 22.04.2008

No. 1);

Comparative list of the results of the inventory of inventory

valuables (dated April 22, 2008 N 1-and).

On the fact of a shortage in the warehouse of inventory items to the storekeeper

Petrov P.S. it was requested to provide relevant written

explanations. Petrov P.S. refused to provide a written explanation.

Director of the pharmacy Sedova T.V.

Ch. accountant Nabokova O.V.

Accountant Novitsky G.A.

The amount of damage caused must be documented. When it comes to the loss (theft) of inventory items, such documents will be papers confirming the results of the inventory (inventory and collation sheets).

Is it necessary to involve the investigating authorities for

identifying the perpetrators?

Having discovered the theft, the owner may (but is not obliged) to apply to law enforcement agencies with a corresponding statement. Article 151 of the Code of Criminal Procedure of the Russian Federation lists the bodies of state power, which, depending on the type of criminal offense, are authorized to conduct a preliminary investigation. In particular, for theft of property (Article 158 of the Criminal Code of the Russian Federation), a preliminary investigation is carried out by investigators of the internal affairs bodies of the Russian Federation.

To resolve the issue of bringing an employee guilty of shortage or theft to criminal liability the employer must draw up a statement to law enforcement agencies, attaching copies of the official investigation materials to it.

The decision taken based on the results of consideration of a report of a crime may be as follows (Article 145 of the Code of Criminal Procedure of the Russian Federation):

Refusal to initiate a criminal case (at the same time, within 24 hours from the moment the decision was made, a copy of the decision to refuse to initiate a criminal case must be sent (or handed in person upon request) to the applicant);

Initiation of a criminal case (if there are sufficient data indicating the signs of a crime, and with the consent of the prosecutor).

If there are appropriate grounds, the investigating authorities may initiate a criminal case on the following offenses:

Theft, that is, the secret theft of someone else's property (Article 158 of the Criminal Code of the Russian Federation);

Fraud, that is, theft of someone else's property or the acquisition of the right to someone else's property by deceit or breach of trust (Article 159 of the Criminal Code of the Russian Federation);

Assignment or embezzlement, that is, theft of someone else's property entrusted to the guilty (Article 160 of the Criminal Code of the Russian Federation).

If the person to be brought in as an accused of theft is not identified, the preliminary investigation in the criminal case is suspended (subclause 1, clause 1, article 208 of the Code of Criminal Procedure of the Russian Federation). On the suspension of the preliminary investigation, the investigator issues an appropriate decision, a copy of which is sent to the prosecutor (clause 2, article 208 of the Criminal Procedure Code of the Russian Federation). The injured party has the right to receive a copy of the specified resolution (subparagraph 13, paragraph 2, article 42 of the Code of Criminal Procedure of the Russian Federation). This document will be the basis for writing off the consequences of the theft to the losses of the pharmacy.

If the culprit is identified, the organization will be able to file a claim for the recovery of damages from the culprit in civil proceedings.

Bringing an employee to disciplinary

responsibility

If an employee is guilty of embezzlement, he may be subject to disciplinary action in accordance with labor law.

If the fault of the employee is proven by the court

An employment contract with an employee may be terminated in the event of "theft (including small) of another's property at the place of work, embezzlement ... established by a court verdict that has entered into legal force or a decision of a judge, body, official authorized to deal with cases administrative offenses". This is expressly provided for by subparagraph "d" of paragraph 6 of Article 81 of the Labor Code of the Russian Federation.

The procedure for dismissal on this basis is explained in paragraph 44 of the resolution of the Plenum Supreme Court RF dated March 17, 2004 N 2 "On the application by the courts of the Russian Federation of the Labor Code of the Russian Federation". The employer, when deciding to dismiss an employee under subparagraph "d" of paragraph 6 of Article 81 of the Labor Code of the Russian Federation, must take into account the following main points.

1. In the context of this article of the Labor Code of the Russian Federation, “alien” means any property that does not belong to the employee himself. That is, it can be both the property of a pharmacy and property that, although it does not belong to the employer, is with him for one reason or another (for example, goods that are in safekeeping or received under a commission agreement). It can also be property belonging to other employees, as well as to persons who are not employees of this pharmacy.

2. It is possible to dismiss an employee under subparagraph "d" of paragraph 6 of Article 81 of the Labor Code of the Russian Federation within a month after the corresponding verdict (decree) enters into force. But the employer should not rush to dismiss. The fact is that the verdict of the court does not enter into force immediately after its announcement, but somewhat later. Thus, Article 390 of the Code of Criminal Procedure of the Russian Federation provides that the verdict enters into legal force after the expiration of the period allotted for appealing it on appeal or cassation.

3. In order to dismiss an employee under subparagraph "d" of paragraph 6 of Article 81 of the Labor Code of the Russian Federation, it is necessary to issue a standard dismissal order with reference to a court decision that has entered into force. In addition, it is necessary to make an entry about the dismissal in the work book of the employee. There is no need to prepare any other papers proving the guilt of the employee. All these documents are superseded by a court decision that has entered into force.

Here it is necessary to take into account only such a moment. If it is impossible to familiarize the employee with the dismissal order (for example, for the reason that he is under arrest), an act should be drawn up on the impossibility of familiarizing himself with the order. The act is drawn up in any form. Here is an example of such an act:

Closed Joint-Stock Company"Pharmacy-23"

Act N 2/1

On the impossibility of familiarizing the storekeeper Petrov P.S.

With an order for his dismissal

on the basis of which Petrov P.S. sentenced for theft to six months

dismissed from the position of a storekeeper at CJSC "Apteka-23" under subparagraph "d" of paragraph 6

Article 81 of the Labor Code of the Russian Federation (Order No. 39/ls dated August 25, 2008).

Since now Petrov P.S. serving his sentence in places

deprivation of liberty, it is not possible to personally acquaint him with this order

possible, in support of which this act has been drawn up.

Director of the pharmacy Sedova T.V.

Ch. accountant Nabokova O.V.

Accountant Novitsky G.A.

Pay attention to an important point: termination of an employment contract under subparagraph "d" of paragraph 6 of Article 81 of the Labor Code of the Russian Federation is a right, not an obligation of the employer. In other words, the employer may not fire the employee, even if a criminal case has been initiated against him. Of course, if the employee is convicted of long term There is no point in keeping him in the state. But if, for example, an employee is given a suspended sentence and this employee is valuable to the employer, he has every right not to take any action and keep the valuable employee in the workplace.

Of course, in such a case, the employer has the right to apply other disciplinary measures to the employee in accordance with the current labor legislation (for example, a reprimand). It is only necessary to remember that for each disciplinary offense the legislation allows the application of only one penalty.

If an employee is suspected of stealing

As we noted above, it is possible to dismiss an employee under subparagraph "d" of paragraph 6 of Article 81 of the Labor Code of the Russian Federation (for theft or embezzlement) only if there is a court verdict (decision) that has entered into force, recognizing the employee guilty. But what if the employer does not want to sue (for example, when it is not economically feasible due to the insignificance of the theft)? However, as a rule, in such a situation, the employer no longer wants to deal with such an employee, because he has lost confidence in him.

The Labor Code of the Russian Federation has a solution for such a situation. So, it is possible to terminate an employment contract with such an employee under paragraph 7 of Article 81 of the Labor Code of the Russian Federation - "the commission of guilty acts by an employee directly servicing monetary or commodity values if these actions give rise to a loss of confidence in him on the part of the employer.

Pay attention to an important point: not every employee can be fired "for loss of confidence" under paragraph 7 of Article 81 of the Labor Code of the Russian Federation. Termination of the employment contract in this case is possible only in relation to employees who directly serve monetary or commodity values ​​​​(reception, storage, transportation, etc.), that is, financially responsible persons (for example, storekeepers, cashiers) and only on condition that they committed guilty actions that gave employer grounds for the loss of confidence in them. Such a conclusion was made in paragraph 45 of the Resolution of the Plenum of the Supreme Court of the Russian Federation of March 17, 2004 N 2 "On the application by the courts of the Russian Federation of the Labor Code of the Russian Federation."

The dismissal of the employee in such a case is made with a preliminary warning of the upcoming dismissal. At the same time, the legality of dismissal on this basis must be confirmed by relevant documents. For example, the fact that an employee has committed guilty acts that give rise to a loss of confidence in him must be recorded in a memorandum or act.

An example of such an act might look like this:

Closed Joint Stock Company "Apteka-23"

Act N 3/1

About commission by the storekeeper Petrov P.S. guilty

Actions that give rise to a loss of confidence in him

inventory at the warehouse owned by CJSC "Apteka-23" was

a shortage of three "Omron" blood pressure monitors (passport SA 005-007) was found at a price

2000 rub. per unit for a total amount of 6000 rubles. (inventory list

inventory items dated April 22, 2008 N 1, collation sheet

results of the inventory of inventory items dated 22.04.2008 N

1-i).

(passport SA 005-007)) were found in the wardrobe of the storekeeper Petrov P.

S. among his personal belongings. The keys to the said wardrobe were only

at the disposal of Petrov P.S. Storekeeper Petrov P.S. to the question of how

these inventory items were among his personal belongings,

refused to answer.

Considering that violations and shortages during the storage of inventory

valuables in the warehouse of the pharmacy took place earlier (materials

inventory dated 05.02.2008), we offer:

1. The fact of storage of inventory items belonging to CJSC

"Pharmacy-23", among the personal belongings of the storekeeper Petrov P.S. qualify as

repeated (malicious) commission Petrov P.S. guilty acts that give

grounds for losing confidence in him.

fact.

Director of the pharmacy Sedova T.V.

Ch. accountant Nabokova O.V.

Accountant Novitsky G.A.

As we noted above, in such a situation, the employer, in addition to dismissal, has the right to apply other disciplinary measures to the employee in accordance with the current labor legislation (remark, reprimand, etc.). The condition is the same: for each disciplinary offense, the legislation allows the application of only one penalty.

Recovery of the amount of damage from the theft from the guilty employee

The employer has the right to demand that the employee compensate for the damage caused to him (including as a result of theft), regardless of whether the employee has been brought to disciplinary, administrative or criminal liability for the action or inaction that caused the damage.

Determining the amount of damage from theft

In case of loss or damage to property, damage is determined by actual losses calculated on the basis of market prices in force in the area on the day the damage was caused, but not lower than the value of property according to accounting data, taking into account the degree of wear and tear of this property. This procedure is provided for in Article 246 of the Labor Code of the Russian Federation. In cases where it is impossible to establish the day the damage was caused, the employer has the right to calculate the amount of damage on the day it was discovered (clause 13 of the decision of the Plenum of the Supreme Court of the Russian Federation of November 16, 2006 N 52).

Please note: when determining the amount of damage, shortages should not be taken into account. inventories within the limits of the norms of natural loss established by the relevant regulatory legal acts.

The procedure for recovering damages from the guilty employee

An employee can be held liable only if he caused the company direct actual damage. In the case of theft, this is exactly the same situation.

Cases when an employee can be brought to full liability are strictly regulated by labor legislation. However, if the damage is caused as a result of the employee's criminal actions established by a court verdict (including as a result of theft), the employee is fully liable in the amount of the damage caused. This is expressly established in paragraph 5 of Article 243 of the Labor Code of the Russian Federation. Moreover, this rule also applies if an agreement on full liability has not been concluded with the culprit of the theft.

The procedure for recovering damage caused by an employee to an employer (including as a result of theft) is established by Article 248 of the Labor Code of the Russian Federation. This procedure depends on the amount of damage to be recovered.

If the amount of damage caused does not exceed the average monthly earnings of the employee, the recovery is made by order of the employer, that is, in an indisputable manner. In this case, the employer's order must be made no later than one month from the date when the amount of damage caused was finally determined. If the employer has not made the appropriate order within the specified period, he may recover from the employee the damage caused by him only in judicial order.

The damage caused by the employee is also subject to recovery in court if the amount of damage exceeds his average monthly earnings, and the employee did not agree to compensate the damage caused to the employer voluntarily.

If in such a case the employer, in violation of the established procedure, nevertheless made a deduction from the employee's salary, the employee has the right to appeal against the actions of the employer in court. The court considering the labor dispute on the complaint of the employee, in such a situation, will decide on the return to the employee of the illegally withheld amount.

Let's summarize. Suppose that the culprit of the theft is identified, but the management of the pharmacy decided not to report the fact of theft to law enforcement agencies. Further, in practice, events can develop according to two scenarios.

1. The employee does not object to pay damages. In this case, there should be no problems, even if the amount of damage exceeds the average monthly salary of the employee. The head of the pharmacy must issue an order, and subsequently the employee compensates for the damage. By agreement of the parties, the company may provide the employee with an installment plan to pay the debt.

Example

As a result of the inventory carried out in April 2008, a shortage (theft) of three Omron blood pressure monitors was revealed in the warehouse owned by CJSC Apteka-23. The total amount of the shortage is 6000 rubles.

Suppose that the culprit of the theft is identified (he turned out to be the storekeeper Petrov PS), but the management of the pharmacy decided not to report the fact of theft to law enforcement agencies. Petrov admitted his guilt and agreed to pay damages.

According to an independent expert, the market value of the stolen blood pressure monitors at the time of the theft amounted to 9,000 rubles. (this amount does not exceed the average monthly earnings of P.S. Petrov). By agreement with the management of CJSC Apteka-23, it was decided to collect money from Petrov's salary in equal installments over two months - in May and June 2008 - 4,500 rubles each.

Please note: the total amount of all deductions for each payment of wages cannot exceed 20 percent (Article 138 of the Labor Code of the Russian Federation). In our case, this restriction is observed.

The management of CJSC "Apteka-23" issued a corresponding order:

Closed Joint Stock Company "Apteka-23"

Order No. 28

On the deduction from the salary of the storekeeper

Petrova P.S. shortage amount

owned by Apteka-23 CJSC, a shortage of three tonometers was discovered

"Omron" (passports SA 005-007) (inventory dated 22.04.2008). By

data independent appraiser, the cost of the missing tonometers was

9000 rub. (act dated April 25, 2008 N 135 / ots).

The storekeeper Petrov P.S. was recognized as the culprit of the shortage. Petrov the fact of his

guilty admitted and agreed to voluntarily fully compensate for the damage. On

Based on the foregoing, I order:

1. Storekeeper Petrov P.S. for unsatisfactory performance of official duties

duties, expressed in the shortage of inventory items entrusted to him

values, announce a reprimand.

2. Withhold the amount of shortage - 9000 rubles. - equal shares of wages

payments of Petrov P.S., including:

4500 rub. - when paying wages for May 2008;

4500 rub. - when paying wages for June 2008.

3. To impose control over the execution of this order on the chief

accountant of CJSC "Apteka-23" Nabokov O.V.

Director of the pharmacy Sedova T.V.

The accounting department of CJSC Apteka-23 made such entries in the accounting.

In April 2008:

Debit 73-2 Credit 94

6000 rub. - the amount of the shortage is attributed to the guilty employee;

Debit 73-2 Credit 98-4

3000 rub. (9000-6000) - the excess amount is reflected market value over the book value of the stolen property.

In May 2008:

Debit 70 Credit 73-2

Debit 98-4 Credit 91-1

In June 2008:

Debit 70 Credit 73-2

4500 rub. - withheld the amount of shortage from the employee's wages;

Debit 98-4 Credit 91-1

1500 rub. - other income is recognized (in terms of the amount of compensated damage).

2. The employee refuses to compensate for the damage. If the amount of damage does not exceed the average monthly earnings, then the manager has the right to withhold the amount of damage without the consent of the employee (an appropriate order must be issued; it can be issued by analogy with the one given above). If the amount is greater, then you can recover damages only through the court.

The perpetrator of the theft has not been identified.

As noted above, if the person to be charged with theft is not identified, the preliminary investigation of the criminal case is suspended. The organization receives a copy of the relevant resolution. This document is the basis for writing off losses from theft to the losses of the pharmacy.

In accounting in this situation, a posting will be made:

Debit 91-2 Credit 94

The cost of stolen valuables was written off to the financial result.

In tax accounting, the accounting department, if the relevant documents are available, may include the cost of stolen goods in non-operating expenses. This allows you to do the Tax Code of the Russian Federation (subclause 5, clause 2, article 265 of the Tax Code of the Russian Federation).

Damage caused by theft is compensated by a third party

If the stolen property was insured by an insurance company and such a case is provided for in the insurance contract, then with a certificate from the police, you must contact this company for insurance compensation.

If the company is protected by a security company and there is evidence that at the time of the theft, the security officers did not take any action, you can safely file a claim with the arbitration court for damages from the pharmacy security: the chance to win the case is great.

If, during the protection of the office, an "alarm" signal is received at the monitoring console, the duty officer is obliged to immediately send a rapid response group to the facility. In such cases, he must take action and notify the customer or his authorized representative of the incident. And the director of the security company of the pharmacy needs to know thoroughly whether his employees found out the cause of the alarm and what measures they took in order to promptly call the persons responsible for opening the premises.

When an arbitration case was considered for one of the thefts, it was this clause of the contract - the failure to take proper measures - that played a decisive role in determining guilt. The court satisfied the claim of the customer and recovered from the security company of the pharmacy the cost of the stolen valuables (decree of the Federal Arbitration Court of the North-Western District dated 01.06.07 N A21-3364 / 2006).

CEO

audit firm

"AUDIT ACADEMY"

A.ELIN

Signed for print

25.06.2008

The Association assists in the provision of services in the sale of timber: favorable prices on an ongoing basis. Timber products of excellent quality.

The amount of damage caused to the employer in the event of loss and damage to property is determined by actual losses, which are calculated on the basis of market prices in force in the area on the day the damage was caused, but not lower than the value of the property according to accounting data (taking into account the degree of depreciation of this property). This procedure is given in Art. 246 of the Labor Code of the Russian Federation. But in practice, there are problems with documentary confirmation of market prices, so the amount of damage to the organization is often determined by book value property. When calculating the amount of damage, of course, shortages within the limits of natural loss are not taken into account.

Often, when causing material harm, it is impossible to determine the exact date of this event. In para. 2, paragraph 13 of the Decree of the Plenum of the Supreme Court of the Russian Federation N 52 states that if it is impossible to establish the day the damage was caused, the employer has the right to calculate its amount on the day of discovery.

The amount of training costs that the employee is obliged to reimburse in the event of dismissal without good reason before the expiration of the period stipulated employment contract or an agreement on training at the expense of the employer, is calculated in proportion to the time actually not worked after the end of training, unless otherwise specified in the contract (Article 249 of the Labor Code of the Russian Federation).

How to claim damage

In order to determine the amount of damage and find out the reasons for its occurrence, the employer, before making a decision on compensation for damage by a specific employee, must conduct an audit, for which an appropriate commission may be created. This obligation of the employer is established by Art. 247 of the Labor Code of the Russian Federation. To find out the cause of the damage, a written explanation is required from the employee (Article 247 of the Labor Code of the Russian Federation). When the explanation should be submitted, the Labor Code of the Russian Federation does not say. It is more expedient to request it immediately after the discovery of damage or during the inspection. If the employee did not provide such an explanation (evaded or refused), an appropriate act will have to be drawn up.

Note: the above verification is mandatory. If it is not carried out, the court may recognize the absence of a causal relationship between the actions (inaction) of the employee and the resulting consequences in the form of damage (Resolution of the Presidium of the Moscow City Court dated August 30, 2007 in case N 44g-595).

In case of revealing the facts of theft, abuse or damage, an inventory of property is mandatory. This is provided for in paragraph 2 of Art. 12 of the Federal Law of November 21, 1996 N 129-FZ "On Accounting" (hereinafter - Law N 129-FZ). In addition, an inventory is carried out when appointing and changing financially responsible persons (clause 2, article 12 of Law N 129-FZ, clause 27 of the Regulation on accounting and financial statements in the Russian Federation, approved by Order of the Ministry of Finance of Russia dated 29.07.1998 N 34n, paragraphs 1.5 and 1.6 of the Guidelines for the inventory of property and financial obligations, approved by Order of the Ministry of Finance of Russia dated 13.06.1995 N 49).

Based on the results of the audit conducted by the commission, a document is drawn up that fixes:

- the fact of causing direct actual damage;

- causes and extent of damage;

- the amount of damage that will be presented for compensation to the employee;

- the absence (presence) of circumstances excluding liability;

- illegality of the action (inaction) of the employee;

- the fault of the employee in causing damage;

- a causal relationship between the actions (inaction) of the guilty person and the damage.

Depending on the situation, an inventory act, a defective statement, etc. are drawn up. In turn, the employee has the right to familiarize himself with all the materials of the audit and, of course, appeal against its results (Article 247 of the Labor Code of the Russian Federation).

“For the purposes of tax accounting, the amount of damages due to be received from the guilty employee is fully included in non-operating income as of the date of its recognition by the guilty employee (clause 3, article 250 and clause 4, clause 4, article 271 of the Tax Code of the Russian Federation). Moreover, the date of recognition of income depends on the amount of damage caused and the method of its recovery. Damage in the amount of average monthly earnings is recognized on the date of issuance by the head of the order to recover damages from the employee. Damage in excess of the average monthly earnings is taken into account in non-operating income:

- on the date of signing the agreement on voluntary compensation for damage, regardless of the method of repayment of the debt (in full or in installments);

- the date of entry into force of the legal decision of the court on the recovery of damages.

income tax

Expenses in the form of a shortage of material assets in production and in warehouses, at trade enterprises in the absence of perpetrators, as well as losses from theft, the perpetrators of which have not been identified, are non-operating expenses (clause 5, clause 2, article 265 of the Tax Code of the Russian Federation). At the same time, the fact of the absence of guilty persons must be documented. authorized body state power. The amounts of damage caused by the employee are written off as expenses, including in a situation where the court refuses to recover damages.

Compensable damages by the employee refers to non-operating income (clause 3 of article 250 of the Tax Code of the Russian Federation). Based on the norm of paragraphs. 4 p. 4 art. 271 of the Tax Code of the Russian Federation, the moment of recognition of this income (with the accrual method) should not depend on its actual receipt. Therefore, one of the following dates can be considered such a moment:

- date of entry into force of the court decision on the recovery of damages;

- issuing an order to recover the amount of damage from the employee;

- recognition by the employee of the amount of damage (a written obligation or agreement on voluntary compensation of the corresponding amounts).

At the same time, the Tax Code of the Russian Federation does not contain a direct indication of the inclusion in the costs of the amounts of damage caused in the case when the culprit is identified. However, there are clarifications on this subject from the Ministry of Finance of Russia (Letters of 06/21/2007 N 03-03-06/1/163 and 04/17/2007 N 03-03-06/1/245), according to which, when income is recognized for the amount of reimbursable damage you can also recognize the costs associated with the acquisition of lost property, in the part not previously taken into account.

If the organization refused to recover damages from the guilty employee, then the amount of the shortfall forgiven by the employer is not taken into account in expenses on the basis of paragraphs. 5 p. 2 art. 265 tax code, since in this case the organization made such a decision voluntarily. As a result, these costs are not economically justified (Article 252 of the Tax Code of the Russian Federation).

As for the costs of the organization to pay for the damage caused by the employee to third parties, at first glance they can be taken into account as part of non-operating expenses on the basis of paragraphs. 13 p. 1 art. 265 of the Tax Code of the Russian Federation as expenses for compensation for damage caused. Moreover, this subparagraph does not contain the conditions on the need to recover the amounts paid from the culprit. This position is held by some arbitration courts(Resolutions of the Federal Antimonopoly Service of the Urals District dated March 13, 2009 N F09-1303 / 09-C2 in case N A60-12513 / 2008-C6, FAS of the West Siberian District dated July 3, 2007 N F04-4416 / 2007 (35835-A46-37) in case N A46-2113 / 2006, FAS of the North-Western District of 06.29.2006 in case N A26-12124 / 2005-217 and FAS of the Central District of 08.31.2005 N A48-1003 / 05-19).

The Ministry of Finance of Russia in Letters No. 03-03-06/1/519 of 24.07.2007 and No. 03-03-06/2/66 of 09.04.2007 expressed the opposite opinion. The expenses of the organization for compensation for damage caused by the employee to a third party, which the employer had the opportunity to recover from the perpetrator, but did not do this or did not recover in in full, do not reduce the tax base for income tax. Rationale - such costs are contrary to the requirements of Art. 252 of the Tax Code of the Russian Federation. The same position is reflected in the Decree of the Federal Antimonopoly Service of the Volga District dated July 19, 2007 in case N A72-1830 / 07. The arbitration court decided that the taxpayer had not proved the absence of the possibility of compensation for losses at the expense of the perpetrators. In addition, the Ministry of Finance of Russia in the Letter of 04/09/2007 N 03-03-06 / 2/66 regarding the application of the provisions of paragraphs. 13 p. 1 art. 265 of the Tax Code of the Russian Federation explained the following. This subparagraph refers to the expenses of the organization itself in the form of penalties for violation of contractual obligations paid to the counterparty voluntarily or by a court decision, including the costs of compensation for damages in connection with this. At the same time, later, in Letter No. 03-03-06/1/668 dated October 16, 2009, considering the situation with compensation for damage caused by an employee in an accident involving a car owned by an employer organization, the Ministry of Finance of Russia agreed with the recognition of such expenses in tax accounting . In this case, the circumstance was taken into account that, in accordance with paragraph 1 of Art. 1079 of the Civil Code of the Russian Federation is the owner vehicle(organization) is recognized obligated person for compensation for damage caused by this source of increased danger. But we note right away that in the said Letter it was initially stipulated that the employer, by way of recourse through the court, recovered the amount of damages from the employee. That is, in this situation, the organization had both income and related expenses.

Expert opinion. O.E. Cherevadskaya, Audit Director of CJSC Financial control and Audit":

“Civil law provides for the responsibility of an organization for harm caused by its employee. So, according to paragraph 1 of Art. 1068 of the Civil Code of the Russian Federation, a legal entity is obliged to compensate for the harm caused by its employee in the performance of labor (official, official) duties.

In paragraph 1 of Art. 1081 of the Civil Code of the Russian Federation states that a person who has compensated for harm caused by another person (an employee in the performance of his official, official or other labor duties, a person driving a vehicle, etc.) has the right to claim back (recourse) against this person in the amount of compensation paid, unless otherwise provided by law. In this case, the employee is obliged to compensate the employer for the direct actual damage caused to him (Article 238 of the Labor Code of the Russian Federation). But at the same time, labor legislation gives the employer the right to refuse to recover damages from the employee (Article 240 of the Labor Code of the Russian Federation).

I note that the issue of recognizing for the purposes of taxation of profits the costs associated with compensation for damage to third parties that are not covered by the employee responsible for the damage has not yet been resolved. For example, the Ministry of Finance of Russia believes that the expenses of an employer organization to compensate for damage caused to a counterparty that are not covered by an employee of the organization do not reduce the tax base for income tax, since they do not meet the requirements of Art. 252 of the Tax Code of the Russian Federation (Letters of the Ministry of Finance of Russia dated July 24, 2007 N 03-03-06 / 1/519 and dated April 9, 2007 N 03-03-06 / 2/66).

At the same time, there is arbitration practice that does not support this position of the Russian Ministry of Finance. Thus, the Federal Antimonopoly Service of the Urals District in its Decree of March 13, 2009 N F09-1303 / 09-C2 indicated that the norm of paragraphs. 13 p. 1 art. 265 of the Tax Code of the Russian Federation does not make the right to include the costs of compensation for damage caused by an employee of the organization to third parties in non-operating expenses dependent on the use of the possibility of their subsequent recovery. In addition, the court pointed out that the use of the right to file a recourse claim depends solely on the will of the parties. Similar provisions are contained in the Resolutions of the Federal Antimonopoly Service of the West Siberian District dated July 3, 2007 N F04-4416 / 2007 (35835-A46-37) in case N A46-2113 / 2006 and the Federal Antimonopoly Service of the North-Western District of June 29, 2006 in case No. A26 -12124/2005-217. In these Resolutions, the courts noted that the main condition for including the costs of compensating for damage caused by an employee of an organization to third parties in non-operating expenses on the basis of paragraphs. 13 p. 1 art. 265 of the Tax Code of the Russian Federation is entered into force judicial act, which determines the amount of damage. Consequently, such costs are economically justified (clause 1, article 252 of the Tax Code of the Russian Federation).

Thus, when organizations decide to include the costs of compensating for damage caused by their employees to third parties as part of non-operating expenses, it is necessary to prepare for litigation.

Considering the opposite and ambiguous opinions on the issue of the validity of writing off the costs of paying third parties for the amounts of damage not recovered from the guilty employee, the taxpayer needs to be prepared for the possibility of claims from the tax authorities in such situations.

Note. Proposed changes in the procedure for calculating value added tax

The Federation Council approved a draft federal law on amendments to Ch. 21 parts of the second Tax Code of the Russian Federation. It is proposed to expand the list of economic situations in which the amounts of VAT previously accepted for deduction are subject to recovery. Among other things, such restoration is envisaged to be carried out upon disposal of goods (including fixed assets) due to theft, shortages identified during the inventory. Moreover, the restored amounts of tax should not be included in expenses accepted for deduction when calculating corporate income tax (tax on income of individuals).

value added tax

Sums damages reimbursed by the employee to an employing organization are not included in the VAT tax base as funds not related to payment for goods (works, services) sold. In this regard, the question arises of the need to restore the amounts of VAT previously accepted for deduction attributable to the cost of shortages. There are two opposing points of view on this. The first is that it is not necessary to restore the tax, since in paragraph 3 of Art. 170 of the Tax Code of the Russian Federation does not provide for such an obligation for the situation under consideration.

The courts adhere to a similar position, following the explanations of the Supreme Arbitration Court of the Russian Federation given in the Decision of October 23, 2006 N 10652/06 (Determinations of the Supreme Arbitration Court of the Russian Federation of October 21, 2009 N VAC-13771/09, of October 31, 2008 N 13946/08 and of April 28, 2008 N 5629/08, as well as the Decree of the FAS North Caucasus District dated July 31, 2009 in case N A53-426 / 2009, dated March 26, 2009 in case N A32-2476 / 2008-45 / 42, FAS of the Moscow District dated January 13, 2009 N KA-A40 / 12259-08 in case N A40- 1983/08-115-7, Federal Antimonopoly Service of the Central District dated May 27, 2008 in case No. А08-10126/06-20, Federal Antimonopoly Service of the Volga-Vyatka District dated April 28, 2008 in case No. А82-15724/2004-37, Federal Antimonopoly Service of the Far Eastern District dated 02/20/2008 N F03-A73 / 08-2 / 180 in case N A73-1635 / 2007-85, etc.).

The opposite position is the need to recover VAT, since the disposal of property for reasons not related to the sale or free transfer is not subject to VAT. At the same time, such restoration must be carried out in the tax period in which the missing goods are debited from the register in the prescribed manner. The Ministry of Finance of Russia adheres to the same position (Letters of May 19, 2010 N 03-07-11 / 186, of May 15, 2008 N 03-07-11 / 194, of November 1, 2007 N 03-07-15 / 175 and of July 31. 2006 N 03-04-11 / 132) and some arbitration courts (Resolutions of the Federal Antimonopoly Service of the North Caucasus District dated April 28, 2006 N F08-1521 / 2006-644A in case N A53-13312 / 2005-C6-22, the Ninth Arbitration Court of Appeal of 04.22.2005 in case N 09AP-2794/05-AK, FAS of the Moscow District of 03.03.2005 N KA-A41/839-05 and FAS of the Urals District of 12.11.2003 N F09-3784/03-AK). Please note: this arbitration practice was formed before the adoption of the decision of the Supreme Arbitration Court of the Russian Federation of October 23, 2006 N 10652/06.

Nevertheless, if the taxpayer decides not to recover VAT in such situations, one must be prepared for the fact that claims from the tax authorities will certainly arise.

Expert opinion. O.E. Cherevadskaya, Audit Director of Financial Control and Audit CJSC:

“In accordance with Art. 41 of the Tax Code of the Russian Federation, income is recognized as economic benefit in cash or natural form taken into account if it can be measured and to the extent that such benefit can be estimated. At the same time, the economic benefit for the purposes personal income tax calculations determined according to the norms of Ch. 23 of the Tax Code. General order of formation tax base for personal income tax established Art. 210 of the Tax Code of the Russian Federation. When determining the tax base, all incomes of the taxpayer that can be received by him both in cash and in kind, as well as in the form of material gain. Features of determining the tax base from income in kind and in the form of material benefits are established in Art. Art. 211 and 212 of the Tax Code of the Russian Federation, respectively. Moreover, the list of income listed in these articles is exhaustive and cannot be expanded.

I note that the norms of Ch. 23 of the Tax Code of the Russian Federation does not provide for such a type of income of individuals as income received as a result of the employer's refusal to recover from the employee the amount of compensation for the damage caused to him. Therefore, according to the general rule, the tax base for the purpose of calculating personal income tax does not arise in this case. But before deciding not to calculate personal income tax on the amount of uncompensated damage, the organization should analyze each such case.

For example, when refusing to recover damages from an employee who caused damage to a third party, one must proceed from the following. When damage is caused to a third party, the organization pays compensation on the basis of a court decision that has entered into force. In this situation, the damage is paid based on the norms of the Civil Code of the Russian Federation not for the employee, but for the enterprise itself, which, for example, is the owner of a vehicle - a source of increased danger. That is, the person obliged to compensate for the damage caused is the employer. Therefore, the amounts paid cannot be the benefit of the employee. In this regard, the amount of damage not compensated by the employee caused to a third party, due to the refusal of the employer to recover the amount of damage, is not subject to personal income tax. This position is confirmed in arbitration practice (Resolutions of the Federal Antimonopoly Service of the Moscow District of March 15, 2006, March 9, 2006 N KA-A40 / 1434-06 and the Ninth Arbitration Court of Appeal of December 12, 2005, December 19, 2005 N 09AP-14002 / 05-AK) ".

Accounting

The shortage of property within the limits of the norms of natural loss is attributed to the costs of production or circulation, in excess of the norms - at the expense of the guilty persons. If the perpetrators are not identified or the court refused to recover damages from them, then losses from a shortage of property are written off to financial results (subparagraphs “b”, paragraph 3, article 12 of Law N 129-FZ).

The amounts of shortages and damage to inventories are written off from their accounts according to actual cost, which includes the contractual (account) price and the share of transport and procurement costs related to this inventory. The basis - pp. "b" p. 29 of the Guidelines for accounting of inventories, approved by Order of the Ministry of Finance of Russia dated December 28, 2001 N 119n (hereinafter - the Guidelines). At the same time, the shortage of inventory within the limits of the norms of natural loss is determined after offsetting the shortages by surpluses for sorting (for a certain period from a specific person in relation to stocks of the same item in identical quantities). If, after offsetting by sorting, a shortage of inventory is still revealed, then the norms of natural wastage should be applied only for the item of material assets for which the shortage is established. In the absence of norms, the decline is considered as a shortage in excess of the norms (paragraph 30 of the Methodological Instructions). In case of damage to the inventory, which can be used in the organization or sold (at a markdown), they are simultaneously credited to market prices taking into account their physical condition with a decrease in losses from spoilage by this amount (paragraph 29 of the Methodological Instructions).

If a marriage is admitted through the fault of an employee, he can be held liable in the amount of direct actual damage both in the form of expenses (including general production costs) for correcting the marriage, and expenses incurred until the moment of the occurrence of an irreparable marriage, minus the cost of the rejected products at the price of its possible use.

It should be noted that in the case of recovering VAT amounts attributable to the cost of missing valuables, it is advisable to recover from the employee not only the cost of the lost property, but also the corresponding amount of tax.

Example 3 Alpha LLC in March 2011, when changing the financially responsible person, carried out an inventory, as a result of which a shortage of a laptop was revealed. Its residual value in tax and accounting is 32,000 rubles. The employer decided to recover damages in the amount of the residual value of the laptop from the guilty employee - the financially responsible person. In April 2011, the employee admitted his guilt and voluntarily compensated the organization for the damage in full.

In tax accounting, Alfa LLC (using the accrual method) in April 2011 reflected non-operating expense And non-operating income in the amount of 32,000 rubles.

In addition, the organization, in order to avoid disputes with tax authorities decided to restore VAT on the residual value of this fixed asset, the tax amounted to 5760 rubles. (32,000 rubles x 18%).

In the accounting records of Alpha LLC in March 2011, it reflected the identified shortage and restored VAT with the following entries:

Debit 94 Credit 01

— 32,000 rubles. - written off the residual value of the laptop;

Debit 94 Credit 68

— 5760 rubles. — restored and attributed to losses the amount of VAT attributable to the residual value of the laptop;

in April 2011:

Debit 73-2 Credit 94

— 37,760 rubles. (32,000 rubles + 5,760 rubles) - the shortage was written off at the expense of the guilty person;

Debit 50 Credit 73/2

— 37,760 rubles. - the employee voluntarily reimbursed the amount of the shortage in full.

Personal Income Tax

As already noted, the time limitation period to recover damages from an employee is one year. Filing such a claim is the right of the employer. Therefore, after the expiration of the one-year period, the amount of damage if the employer refuses to collect the corresponding amounts will not be considered income. individual. But if the damage debt is forgiven before the expiration of this period (in particular, an order is issued to forgive the debt or the amount of damage is written off), the employee will have income subject to personal income tax (Articles 210 and 211 of the Tax Code of the Russian Federation). After all, such a situation will actually be a donation of values, since the employee is released from property obligations to the organization (clause 1, article 572 of the Civil Code of the Russian Federation). When taxing damage forgiven to an employee, for example, in the form of stolen valuables or money, it should be taken into account that, on the basis of clause 28 of Art. 217 of the Tax Code of the Russian Federation, the cost of gifts is within 4000 rubles. behind taxable period VAT is not subject to.

Source - Russian Tax Courier magazine

An inventory is carried out in cases established by regulatory legal acts (mandatory inventory), and in other cases.

Mandatory inventory carried out by all organizations, regardless of their organizational and legal form and applicable tax regimes in each of the following cases (clause 27 of the Regulations on accounting and financial reporting, part 3 of article 11, part 1 of article 30 of the Federal Law of December 6, 2011 N 402-FZ, paragraph 38 of PBU 4/99) :

Before the preparation of annual financial statements (except for assets, the inventory of which was carried out in the fourth quarter of the reporting year);

When changing financially responsible persons (in relation to property held in custody by a financially responsible person);

When facts of theft, abuse or damage to property are revealed, when it is necessary to establish the name and amount of stolen (damaged) property or property in respect of which cases of abuse are allowed (recorded);

In the event of a natural disaster, fire or other emergency;

In case of liquidation or reorganization of the organization.

See additionally:

About Features annual inventory;

On the features of the inventory when changing the financially responsible person ;

- about the features of the inventory during the reorganization of the organization .

According to paragraph 27 of the Regulation on accounting and financial reporting, an inventory is mandatory in other cases, provided by law Russian Federation, for example:

A complete inventory is carried out to determine the composition and value of the enterprise being sold in the contract for the sale of an enterprise (clause 1, article 561 of the Civil Code of the Russian Federation);

An inventory of the debtor's property is carried out when it is received for management by an external manager (clause 2, article 99 of the Federal Law of October 26, 2002 N 127-FZ "On Insolvency (Bankruptcy)");

On a monthly basis, an inventory of narcotic drugs, psychotropic substances and their precursors is carried out. legal entities- holders of licenses for activities related to the circulation of narcotic drugs, psychotropic substances and their precursors (clause 1, article 38 of the Federal Law of 08.01.1998 N 3-FZ "On Narcotic Drugs and Psychotropic Substances").

An inventory is also carried out in cases established by the head of the organization (part 3 of article 11 of the Federal Law of December 6, 2011 N 402-FZ). In particular, such cases can be recorded in the provision on inventory.

According to the timing of the inventory of assets and liabilities (objects of accounting) can be planned and unscheduled (sudden).

Scheduled inventories are carried out within the time limits set by the head of the organization. The scheduled inventory schedule is introduced, as a rule, by the inventory regulation approved by the head (for example, as part of accounting policy), or other administrative document, which is advisable to issue before January 1 of the reporting year. In particular, the planned ones include inventories before the preparation of annual financial statements, during liquidation or reorganization.

See sample provision for inventory.

Unscheduled inventory- inventory, the exact timing and purpose of which are not known in advance. An unscheduled inventory can be carried out as in without fail, and at the initiative of the head of the organization. Examples of unscheduled inventories carried out without fail include:

Inventory when changing financially responsible persons;

When revealing facts of theft, abuse or damage to property;

In case of natural disaster, fire or other emergencies caused by extreme conditions.

Examples of unscheduled inventories conducted at the initiative of the head include inventories conducted within the framework of the system internal control safety of inventory items, for example, a sudden audit of the cash register .

Depending on the completeness of the accounting signs of one accounting object selected for verification, continuous and selective inventories are distinguished. Continuous inventories cover all inventoried values ​​or obligations in relation to the object of accounting. For example, all inventories are checked at all storage or processing locations.