What kind of document
A waybill is a document that a legal entity issues for its employee, who uses official transport to perform a job function, on a daily basis (or for each flight). Refers to the primary financial statements. Contains information:
- Mileage traveled.
- Travel route with points of arrival and stops.
- Wasted fuel and lubricants.
- Hours worked by the driver.
When requested, it must be presented to a traffic police officer. For the absence of a waybill, the inspector can either issue a warning or issue a fine in the amount of 500.00 rubles (Article 12.3 of the Code of Administrative Offenses of the Russian Federation).
There are unified forms of waybills for transport for various purposes. They are approved by State Statistics Committee Resolution No. 78 for construction, passenger cars, trucks, specialized transport, taxis and buses. However, from January 1, 2013, they are not mandatory. The organization has the right to develop its own forms or use ready-made ones (available for free sale). Also today there are specialized computer programs for printing, accounting and maintaining waybills.
When using “homemade” waybills, it is extremely important that they are issued for each day/shift/flight and contain all the fields available in the unified form.
Used and accepted waybills must be stored in the archives for 5 years.
You can find the form of waybills for cars and trucks, as well as for special equipment in the relevant articles on our website.
Decide which form to use based on the type of transport, the specifics of the work and the method of remuneration for the driver (piecework or time-based).
Penalty for lack of pre-trip medical examination
Attention
News ReviewsTests Author's columns Special projects Videos Print October 4, 2020 / Source: St. Petersburg Legal Portal
- Author: Zakharova Marina Valerievna
Waybills are used by legal entities and individual entrepreneurs whose activities involve the use of vehicles.
A unified form of the document has been approved (Decree of the State Statistics Committee No. 78), but you can use a form independently developed and approved as part of the organization’s accounting policy. Details and procedure for filling out waybills are approved by Order of the Ministry of Transport No. 152. Among such details:
- information about the driver, including information about pre-trip and post-trip medical examinations (PPM) (clause.
When a waybill is required
A waybill is always necessary when the task is to write off fuel and lubricants as expenses, and also if there is a need to confirm that the driver behind the wheel is on duty. That is, when transporting goods and passengers - always. If you yourself (director) or one of your employees uses a company vehicle simply for work trips (for example, for meetings with clients) or constantly uses a company car for work and personal purposes, it is not necessary to issue daily waybills. But at the same time, fuel and lubricants cannot be written off as expenses. If the user of the car fills it up at his own expense and ]compensates for such costs[/anchor] by adding to his salary, the law regards such transfers as the employee’s income. Accordingly, they need to pay contributions to the Pension Fund and the Social Insurance Fund, as well as 13% of personal income tax. Which method to choose is determined by each company for itself in its accounting policies.
If company transport is used constantly for work and personal purposes, issuing a waybill each time is not necessary.
What it is
A pre-trip medical examination is an examination that is carried out on the basis of analyzes and conclusions in order to check the professional suitability of drivers. The main task is to prevent drivers who are under the influence of drugs or alcohol from driving.
Psychotropic substances negatively affect the human psyche, and a vehicle is a vehicle of increased danger, so this legal relationship is a mandatory procedure.
Positive aspects of the check:
- prevention of vehicle breakdowns;
- reducing the risk of getting into an accident;
- timely provision of information about the health status of drivers.
If a driver has a viral disease, it can be identified in a timely manner and measures can be taken to eliminate it. After a medical examination, a contract is concluded.
How to properly issue a travel document with a medical examination
How to correctly fill out a waybill is described in detail in Order of the Ministry of Transport of Russia No. 152.
We also offer for your reference a sample of filling out a waybill for a passenger car with a medical examination stamp. And here is a pre-trip medical examination stamp, which can be ordered from a company that provides stamp production services.
Owners of companies involved in road transportation or simply having a car on their balance sheet often have a question about whether a medical examination of the driver is required before each trip and in what situations it can be avoided.
Let us turn to Federal Law No. 323 “On the fundamentals of protecting the health of citizens in the Russian Federation.” Art. 24 of this document states that for certain professions, in order to maintain health and the ability to perform work functions, workers must undergo a mandatory medical examination.
Article 23 of Law 196-FZ “On Road Safety” states that vehicle drivers belong to professions for which annual, as well as pre-trip and post-trip medical examinations are required.
Based on these articles of law, we come to the conclusion that the concepts of “driver”, “waybill” and “medical examination” are inextricably linked. In other words, regardless of whether an employee using a company car for work purposes occupies the position of a driver at a given enterprise or not, at the time of driving, if he has a waybill, he has the status of a driver. Accordingly, the doctor’s stamp on the waybill must confirm that the pre-trip examination has been completed.
What does a sample of a medical worker’s stamp look like on a waybill?
Drivers are required to inform management about their route and the resources spent on the trip. For this purpose, it is customary to use standardized sheet forms for several types of transport, approved. Resolution of the State Statistics Committee dated November 28, 1997 No. 78. But an enterprise can develop its own form and use it in its work. The main thing is that it contains the details specified in Order of the Ministry of Transport of the Russian Federation dated September 18, 2008 No. 152, including the field where to enter a sample of the medical examination stamp on the waybill (2020). Used and accepted papers are registered in a special journal and then stored in the archive for 5 years.
As of March 1, 2019, amendments were made to the Order of the Ministry of Transport of the Russian Federation dated September 18, 2008 No. 152. The words “garage”, “parking”, “parking space” are changed to the concept “parking”. Since spring, technical control of a vehicle must be pre-shift or pre-trip. Officials also rewrote paragraph 10 of the Order, eliminating the deadline for paperwork - “for a period not exceeding one month.” From March 1, the period will no longer need to be specified. But the voucher itself must be issued before the start of the trip, if its duration exceeds the duration of the driver’s work shift, or before the start of the first trip, if the driver makes several trips during the shift (working day).
Vouchers are issued for an employee every time he uses official transport for work purposes. They contain information:
- about the sheet number;
- its validity period;
- owner (owner) of the vehicle;
- the vehicle itself (type and model, registration plate);
- kilometers traveled;
- travel route and stop information;
- spent fuel and lubricants;
- the number of hours worked by the driver.
On each issued form, a health worker’s mark is placed in accordance with clause 16 of the Procedure for conducting medical examinations, approved. By Order of the Ministry of Health of Russia dated December 15, 2014 No. 835n. Here is a sample of a doctor's seal on a waybill (2020). It looks like a print with the following content:
The health worker is obliged not only to put a stamp, but also to indicate the full name, date and time of the examination, and sign.
If an employee does not pass control (for medical reasons), then for such a situation a sample of a doctor’s stamp on the waybill (2020) is not provided. The doctor simply writes that the employee is not admitted, and then duplicates this entry in the pre-trip examination log.
Read more: What should a personnel officer do if, after a medical examination, the driver is not allowed to work?
IMPORTANT!
From March 1, 2019, it is not necessary to put a medical worker’s stamp on the form. The doctor just needs to indicate that the employee has been examined, set the date and time of the examination, and sign.
If there is no full-time physician
In practice, not every company (especially if transportation is not its main activity) has a health worker on staff. After all, there is another difficulty - if you hire a medical worker on staff, the organization must obtain a license for medical activities. And this means additional time and money costs. What should you do if you want to write off fuel and lubricants as expenses, you are ready to issue waybills, but hiring a doctor and obtaining a license is already expensive?
One of the options that entrepreneurs advise is to hire a part-time health worker. If you enter into a service agreement with a private person, make sure that this person has a license to practice medicine (this is not an educational document, do not be confused). This method is suitable if there are government medical organizations or private companies with a full-time physician nearby.
The second correct option is to use outsourcing. By choosing quality services, you win on several points at once:
- There is no need to maintain a staff unit (health worker).
- There is no need to equip an examination room.
- Avoid the difficulties and costs of obtaining a license to practice medicine for a legal entity.
- You choose the price and quality of service yourself from the variety of options offered, the competition works in your favor.
- You have the right to a loyal attitude towards yourself as a client.
What checks does the driver undergo?
The inspection is carried out in a designated place with an area of at least 13 square meters.
Sometimes workers go collectively, in groups. Businesses often provide transportation for drivers to speed up the process. The main goal is to find out whether a person is able to drive a vehicle efficiently and in a sound mind.
Medical staff checks:
- skin;
- pupils;
- general state;
- mental balance;
- pressure.
Testing for the presence of alcohol in the blood is one of the main ones. The reason is the malignant effect of alcohol on the central nervous system, which is simply unacceptable when driving a car. The action is carried out using a breathalyzer.
Blood and urine tests are required by qualified driving professionals. The pressure should not exceed the established norm.
If there is no medical examination stamp on the waybill
In case of violation of the procedure for filling out the waybill regarding the medical examination, you may receive consequences in several instances at once:
- During an audit, the tax inspectorate may invalidate incorrectly drawn up waybills and not recognize expenses written off on them. Accordingly, additional taxes are charged for the entire audited period.
- When checking documents, the traffic police inspector may issue a fine for not having completed a pre-trip medical examination. For such an offense, the driver can be fined 3,000.00 rubles, his manager, who is responsible for the driver’s shift (5,000.00 rubles), and the organization 30,000.00 rubles. (Article 12.31.1 of the Code of Administrative Offenses of the Russian Federation).
- By ignoring medical examinations of drivers, you are thus violating the rights of workers to health protection (Article 24 of the Labor Code of the Russian Federation). This corresponds to Article 5.27.1 of the Administrative Code, which for allowing an employee to work without undergoing a medical examination provides for a fine for officials and private entrepreneurs from 15,000.00 to 25,000.00 rubles, for legal entities - from 110,000.00 to 130 RUB 000.00
- In the event of an accident and harm to the health of the employee and others, if the connection between the unsatisfactory state of health and the situation that occurred is proven, criminal liability arises under Art. 143 of the Criminal Code of the Russian Federation. Causing serious harm to human health is punishable by a fine of up to 400,000.00 rubles, or the total income of the perpetrator for 18 months, or compulsory correctional labor, or imprisonment for up to one year, or deprivation of the right to hold specific positions. In case of death, the punishment is forced labor or imprisonment for up to 4 years with deprivation of the right to work in a certain field and hold certain positions for three years (not necessarily, by court decision). In the event of the death of several persons - forced labor or imprisonment for up to 5 years with deprivation of the right to work in a certain field and hold certain positions for three years (not necessarily, by court decision).
- If a violation of the procedure for conducting a medical examination is discovered, an administrative fine will be imposed under Art. 11.32 of the Code of Administrative Offenses of the Russian Federation for officials - from 2,000.00 to 3,000.00 rubles, private entrepreneurs and legal entities - from 30,000.00 to 50,000.00 rubles.
Summarizing the above, we can confidently conclude that saving on a medical examination of drivers is not the best solution. It's safer to cut expenses through other budget items.
When is a medical examination note needed (not needed)
Information about the medical examination is indicated in the waybills for employees hired as drivers (Article of the Federal Law of December 10, 1995 No. 196-FZ).
Another case when mandatory medical examinations are required is work associated with constant travel in a company car (Resolution of the Supreme Court of the Russian Federation dated December 19, 2016 No. 18-AD16-173).
An employee who does not work as a driver, but periodically uses his personal vehicle for the benefit of the company, does not have to undergo a mandatory medical examination before and after the trip.
Also see: “Who is required to conduct pre-trip medical examinations: we examine three controversial situations.”
