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Despite the fact that all microwave spare parts can be purchased freely, repairing microwave ovens sometimes reaches the cost of purchasing a new device. Neglecting, at first glance, minor symptoms of a malfunction, stove owners are doomed to the costs associated with additional repairs. As a rule, every second microwave oven, the inner chamber of which is covered with an enamel layer, shows signs of its destruction. This defect is expressed by the unevenness of the enamel layer, its tuberosity.
Drinking water for office needs: accounting and registration Social and domestic needs and needs of city hall employees By virtue of Art. In particular, Art. Full use of the capabilities of this expense item pp. The fact is that it is in it that the very concept of normal working conditions in relation to a specific organization should be consolidated and the obligations that the employer undertakes to ensure such conditions should be described.
Costs for drinking water in tax accounting
Print Greetings, dear friends! Today, another drop of demand has dropped on the topics: providing workers with drinking water, standards for providing workers with drinking water, which document to refer to in order for the RBTD to install a water cooler, etc. So, as many people know: demand creates supply. Together with Anton Zhukov, we have prepared for you the most comprehensive list of legal regulations that you can refer to and thereby convince your employer to purchase a water cooler.
Basic rights and obligations of the employer The employer is obliged to: provide for the everyday needs of employees related to the performance of their labor duties. Article Ensuring normal working conditions for meeting production standards The employer is obliged to provide normal conditions for employees to fulfill production standards.
Such conditions, in particular, include: working conditions that meet labor protection and production safety requirements. Sanitary, medical and preventive services for workers Providing sanitary, medical and preventive services for workers in accordance with labor protection requirements is the responsibility of the employer.
For these purposes, the employer, in accordance with established standards, equips sanitary premises, premises for eating, premises for providing medical care, rooms for rest during working hours and psychological relief; sanitary posts are being created with first aid kits stocked with a set of medicines and first aid preparations; devices are installed to provide workers in hot shops and areas with carbonated salt water, and more.
Chief State Sanitary Doctor of the USSR To provide workers with drinking water, fountains, saturation plants or tanks with boiled water must be installed in production premises. The distance from saturators and fountains to workplaces should be no more than 75 m. Workers are supplied with good-quality drinking water through saturators or fountains.
Construction of new and or reconstruction of existing places for organized recreation, rooms and rooms for relaxation, psychological relief, places for heating workers, as well as shelters from sunlight and precipitation when working outdoors; expansion, reconstruction and equipment of sanitary facilities. Purchase and installation of automatic machines to provide workers with drinking water. Resolution of the Chief State Sanitary Doctor of the Russian Federation from Occupational Hygiene.
Enterprises of certain branches of industry, agriculture, communications. Hygienic requirements for the organization of construction production and construction work. Chief State Sanitary Doctor of the Russian Federation For optimal water supply to workers, it is advisable to place drinking water supply devices, carbonated water installations - saturators, drinking fountains, tanks, etc.
Resolution of the Ministry of Labor of the Russian Federation dated If there are no settlements along the route on permanent routes more than km in length, the employer of the organization must provide drivers with rest in a heated room. Hygiene and epidemiology in transport. Sanitary rules for the organization of passenger transportation by rail.
To provide passengers and staff with drinking water, it is allowed to install drinking fountains and water taps. Department of Economics and Mechanical Engineering of the Ministry of Economy of the Russian Federation The composition of sanitary premises should include: dressing rooms, showers, pre-shower rooms, washrooms, latrines, smoking rooms, places for drinking water supply devices, heating rooms, rooms for processing, storing and issuing workwear, etc.
Order of the Ministry of Communications of the Russian Federation from Rest rooms must be equipped with washbasins with cold and hot water supply, drinking water supply devices and electric boilers.
By order of Roskompechat, the staff room for meals and rest must be equipped with clothes hangers and washbasins with cold and hot water mixers, drinking water supply devices and electric boilers. By order of the Ministry of Transport of the Russian Federation from The composition of sanitary premises includes dressing rooms, showers, washrooms, latrines, smoking rooms, drinking water supply devices, premises for processing, storage, issuance of workwear and heating or cooling.
State Forestry Industry Committee of the Russian Federation The area of recreation premises is determined by the number of workers in the most numerous shift; their area per employee is 0.2 m2, but not less than 18 m2. Rest rooms are equipped with washbasins with cold and hot water, drinking water supply devices and electric boilers. Rest rooms must be separated from production premises and isolated from noise and vibration.
Collective and individual protective equipment. Work and rest regimes for workers in a heating microclimate in a production facility and in open areas during the warm season. For optimal water supply to working drinking water supply devices, carbonated water installations - saturators, drinking fountains, tanks, etc. The total amount of liquid consumed by workers is not limited, but the volume of a single dose should be limited to one glass. According to the Decree of the Ministry of Labor of the Russian Federation, drinking water supply facilities must be kept clean, have an installation for rinsing glasses, drain sinks or special receivers for draining water.
It is prohibited to install drinking water supply devices in areas of cyanidation, liquid nitriding and lead baths. Drinking water supply devices must be kept clean and have drain sinks or special receivers for draining water. In sanitary inspection rooms and rest rooms for workers, it is necessary to equip devices for drinking water supply - fountains, drinking tanks with gushing nozzles, etc.
According to the Decree of the Gosgortekhnadzor of the Russian Federation, for those working in underground conditions, it is necessary to provide an underground refreshment room, drinking water facilities, and a toilet.
Order of the Ministry of Energy of the Russian Federation from the Seventh edition. Section 4. Switchgears and substations. Chapter 4. Substations with permanent personnel duty, as well as if there are residential buildings near them, must be provided with drinking water by installing a drinking water supply system, constructing artesian wells or wells.
With links to legal acts The end Accounting for providing workers with drinking water Question: The LLC purchases drinking bottled water for employees and installs coolers. The internal regulations provide for the obligation of the LLC to provide clean drinking water to employees in order to ensure normal working conditions Art.
Employment contracts stipulate the employer’s obligation to provide the employee with the conditions necessary for safe and effective work. For purposes of calculating income tax, can an LLC take into account the costs of purchasing drinking bottled water and installing a cooler on the basis of paragraphs. Answer: In accordance with the provisions of Art. Such conditions, in particular, include working conditions that meet labor protection and production safety requirements.
The concept of working conditions is established by the provisions of Art. Thus, working conditions should be understood as a set of factors in the working environment and the labor process that influence the performance and health of the employee.
Also in accordance with the provisions of Art. According to Art. Clause 18 of the Order of the Ministry of Health and Social Development of Russia dated In accordance with clause. Justified expenses mean economically justified expenses, the assessment of which is expressed in monetary form. Based on paragraphs.
Taking into account the above, the organization’s costs for the purchase of clean drinking water, as well as the costs for the purchase and installation of coolers, can be included in the costs taken into account when calculating the tax base for income tax, on the basis of Art.
Compiled by Kashirskaya E. That's all.
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LETTER OF THE MINISTRY OF FINANCE OF THE RF DATED 01.02.2011 N 03-11-11/22
What are the labor protection requirements for a remote worker? Question Please explain, is it true that now it is necessary to write in the TD with the employee that the employer is obliged to provide employees with toilet paper and drinking water?? And if so, in which section should this be inserted? Answer No, employment contracts do not have to stipulate that employees will be provided with toilet paper and drinking water. Don't miss: the main material of the month from leading specialists of the Ministry of Labor and Rostrud Encyclopedia on labor protection on a turnkey basis with a unique set of mandatory samples from the Personnel System. Find out all the answers Keep the following in mind.
How to formalize the need to provide for the everyday needs of employees?
Print Greetings, dear friends! Today, another drop of demand has dropped on the topics: providing workers with drinking water, standards for providing workers with drinking water, which document to refer to in order for the RBTD to install a water cooler, etc. So, as many people know: demand creates supply. Together with Anton Zhukov, we have prepared for you the most comprehensive list of legal regulations that you can refer to and thereby convince your employer to purchase a water cooler. Basic rights and obligations of the employer The employer is obliged to: provide for the everyday needs of employees related to the performance of their labor duties. Article Ensuring normal working conditions for meeting production standards The employer is obliged to provide normal conditions for employees to fulfill production standards. Such conditions, in particular, include: working conditions that meet labor protection and production safety requirements. Sanitary, medical and preventive services for workers Providing sanitary, medical and preventive services for workers in accordance with labor protection requirements is the responsibility of the employer.
The powers, composition, and procedure for the activities of the works council and its interaction with the employer are established by local regulations. The powers of the works council cannot include issues the resolution of which, in accordance with federal laws, falls within the exclusive competence of the organization’s management bodies, as well as issues of representation and protection of social and labor rights and interests of workers, the resolution of which, in accordance with this Code and other federal laws, is assigned within the competence of trade unions, relevant primary trade union organizations, and other representatives of workers.
Article 22 of the Labor Code of the Russian Federation. Basic rights and obligations of the employer New edition Art.
Providing staff with therapeutic and preventive nutrition
In conditions of increased risk of occurrence and development of occupational diseases, the employer is responsible for providing staff with therapeutic and preventive nutrition.
Conditions when working with radioactive substances, ionizing radiation, as well as in metallurgical, electrical and chemical enterprises are particularly harmful. Each type of production has its own preventive diet. It is either provided as a hot breakfast or included in lunch.
Such sanitary provision for workers implies the organization at the enterprise not of a room for eating, but of a full-fledged dining room where food is prepared.
The hygienic requirement for the maintenance of a catering unit includes the procedure for storing food and the normal sanitary condition of food preparation areas. Treatment of work surfaces in such rooms with disinfectant solutions is mandatory.
Eating areas and utensils must be kept clean. Do not allow food residues to dry to the surface of the table or plates.
After washing dishes using detergents, they should be rinsed in running water twice and then doused with boiling water.
Household needs of workers
Universal Russian-German dictionary. English-Russian energy dictionary. Production own needs: consumption of water, heat, electricity, gas for organizing the technological process of production and transportation of services, as well as for the household needs of organizations. Rus' began to take shape with the advent of the state, see Kievan Rus. Administrative territorial division: The municipal formation Volodarsky district consists of one settlement, the village. In particular, Art. Full use of the capabilities of this expense item pp. The fact is that it is in it that the very concept of normal working conditions in relation to a specific organization should be consolidated and the obligations that the employer undertakes to ensure such conditions should be described. If you call representatives of the sanitary and epidemiological inspection to take temperature measurements in the manner established by the said document and prove that you cannot do without an air conditioner heater, the costs of such equipment will also become justified. At the same time, SanPiN introduces the concepts of permissible and optimal temperatures.
How to stipulate in an employment contract the obligation to provide the employee with cleaning agents?
Thus, when issuing PPE, one must be guided by both the results of the special assessment and special working conditions (pollution, temperature conditions). Based on the results of a special assessment, the position of a fireman will most likely be recognized as harmful, and therefore such workers should be guided by the results of the special assessment when issuing flushing agents. Flushing and neutralizing agents are issued to employees in accordance with approved ones.
The specified applies to all employers, regardless of their legal form and form of ownership (Occupational Safety Standard approved). Specific standards for the issuance of flushing and neutralizing agents that correspond to the working conditions at the employee’s workplace must be indicated in his (Occupational Safety Standard, approved).
At the same time, in work involving easily washable contaminants, the employer has the right not to directly issue
