Replacement of milk with cash compensation in 2020: changes and amendments

Features of compilation, general information

If you need to draw up an order to replace milk with monetary compensation, read the recommendations below and look at an example document - based on it, you can easily draw up your own form. Before moving on to a detailed consideration of this specific order, we will characterize the points characteristic of all such orders.

Today, there is no uniform standard for drawing up this type of paperwork, so representatives of enterprises can write an order in any form, or according to a template developed and approved within the organization (if any). In this case, the option for issuing an order must be defined in the company’s accounting policies.
When composing an order, rely on a few simple rules:
The form must also contain a basis. It is understood as a reference to a legislative norm or an internal document of the company (memorandum, act, etc.), which gives the right to write this document.
The document is drawn up in one original copy , signed by the director (or an employee who acts on his behalf), as well as all other employees mentioned in it.
It is necessary to stamp the form only when the rule for the use of stamp cliches for endorsement of internal papers is enshrined in the company’s accounting policy. After drawing up, information about the order is entered into the administrative documentation journal (most often kept by the secretary).
The order can be made on a simple blank sheet of any convenient format (usually A4 is used) or on letterhead (if such a requirement is specified in the regulations of the enterprise). It is possible to write an order manually or type it on a computer and then print it out.

Sample order to replace milk with monetary compensation

In the header of the document the full name of the organization is written, then the name of the order and its number.

After this comes the main section. Here you need to write:

justification and basis (written statements from employees and reference to the law);
the essence of the order;
the date from which milk will be replaced by payment of compensation;
amount of compensation;
who it concerns and who should provide it;
employees responsible for executing the order.

If there are any additional attachments to the document, this must also be indicated in the text of the order.

Document storage

Upon completion of the formation of the order and its certification, the form must be given to the secretary of the organization or another employee responsible for storing administrative documentation. The entire period of validity of the order should be in a folder with other similar papers, in a place where access to people who are not related to them should be limited. After the order storage period has passed, it can be sent to the enterprise archive.

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Is it acceptable to replace milk distribution with monetary compensation?

Issuing milk for harmful working conditions One of them is issuing milk for harmful working conditions. Who gets milk for harmful working conditions? The document has been in effect for several years and regulates the procedure for issuing milk for hazardous working conditions throughout the year. Working in difficult and unfavorable conditions implies that the employee, in addition to the standard guarantees and compensations legally provided for in normal labor relations, is entitled to a number of bonuses. We are talking about factors that adversely affect the human body, such as when working with chemistry, for example, with organic or inorganic compounds, metal compounds, with pathogens and microorganisms, or in conditions where you can receive a dose of ionizing radiation.

Issuance of milk for harmful working conditions in 2020

in a collective agreement - in the presence of a primary trade union organization or other representative body of workers;
in the employment contract concluded with the employee - in the absence of these bodies in the organization.

“Milk is harmful” has been part of folklore since the times of the USSR. Decades have passed, but the requirement to issue dairy products to workers in hazardous industries remains relevant to this day. In this article we will talk about how to correctly issue an order and comply with the norms for issuing milk for hazardous working conditions.

Is it acceptable to replace milk distribution with monetary compensation?

Milk is harmful Announcements January 14 Lecturers: V. Vitryansky, L. Mikheeva, A. Students of the program are issued a certificate of the established form! Students who successfully complete the program are issued certificates of the established form. Until this regulatory document existed, the norm of the Labor Code on the possibility of replacing milk with monetary compensation was essentially non-working.

According to the article, in jobs with hazardous working conditions, workers are given milk or other equivalent food products free of charge according to established standards. Rules for issuing milk for hazardous working conditions In accordance with scientific research, milk is a unique product that helps eliminate toxins and increase the body's resistance to diseases.

That is why, at the legislative level, a normative act was adopted providing for the issuance of milk compensation to workers who are employed, in the manner prescribed by law and taking into account the list of particularly harmful factors. According to the norms specified in Art. What documents need to be completed? Thank you in advance, with respect Nadezhda. Reply to Nadezhda Greetings, Nadezhda!

Let's open and look: Article Distribution of milk and therapeutic and prophylactic nutrition At work with hazardous working conditions, workers are given free milk or other equivalent food products according to established standards. The provision of milk or other equivalent food products to employees at established standards, upon written statements from employees, may be replaced by a compensation payment in an amount equivalent to the cost of milk or other equivalent food products, if this is provided for by a collective agreement or an employment contract.

I’ll write how it’s organized here. And every month - you receive an official letter with a stamp, which indicates the average retail price for milk in your region. Next you need to determine: The amount of compensation; Indexation procedure through the statistics department; Payment terms. That is why employees in such organizations were prescribed at the legislative level.

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The employment contract between the employer and the employee must indicate how harmful the production is and at what level compensation is provided. Milk and its substitute products are established by law. It is dairy products that remove dangerous substances from the body. In some organizations, instead of products, compensation is paid in monetary terms, which is not prohibited by law.

Milk for hazardous working conditions is provided free of charge according to strictly specified rules and regulations. Any violation is considered a violation of the law. By law, milk is understood as any product that complies with the technical regulations for milk and products replacing it. For example, in some Compensation for milk admin When establishing the amount of payment for milk, the procedure and regularity of price indexation, the management of the enterprise must take into account the opinion and position of the trade union organization, if any.

Which employees cannot replace vacation with cash compensation Registration of replacement of milk with cash compensation at the request of the employee. Processing payments for milk begins with receiving an application from an employee addressed to the head of the enterprise, which is written in free form indicating the location of the unit, the department of work, and the position held. Is it possible to replace the distribution of milk with monetary compensation? - According to established standards, pectin-containing products are issued before the start of the working day, milk and fermented milk products - during or after the shift; It is advisable for employees of antibiotic processing plants to replace milk with fermented milk products; It is not allowed to give out milk over several shifts or replace it with sour cream or butter.

How to motivate employees by replacing benefits with monetary compensation Read about the topic in the electronic magazine Is it possible to replace milk with monetary compensation at the request of an employee? According to Part 1 of Article of the Labor Code of the Russian Federation, any employee of an enterprise who receives milk or other medical nutrition products has the right to receive instead them compensation payments.

Next, we look at the order of the Ministry of Health and Social Development of the Russian Federation from the same document that also established the Procedure for replacing milk with a compensation payment.

It’s clear that for an employer giving money to employees is a less troublesome and more common task than milk. Which needs to be bought, delivered, stored, and in addition, a place must be organized for its direct use. Sometimes questions arise about how to properly formalize this transition from milk to money.

Firstly, you need to remember that milk can only be replaced with monetary compensation with the consent of the employee. In addition, the possibility of such a replacement must be provided for by the collective agreement and or the employment contract.

Therefore, changes must also be made to these documents, if necessary. So, every employee must write. Who is entitled to milk for its harmfulness May 10 at Some types of production activities involve harmful and dangerous working conditions. To minimize the negative impact on workers' health, employers should provide them not only with protective equipment, but also with certain foods that help remove toxins from the body.

Let's take a closer look at who is entitled to milk because it is harmful, how it can be replaced, and how to distribute it correctly. The same norm obliges the provision of these products free of charge.

Whether or not monetary compensation is subject to personal income tax and insurance premiums depends on what you paid it in return for.

When, where and how much to issue

Provide milk or other equivalent food products to employees on days when they are actually engaged in work with hazardous working conditions. Do not give out milk for past shifts or shifts ahead.

Attention:

milk or other equivalent food products are provided to employees at the expense of the employer. You cannot charge workers for milk (Article 222 of the Labor Code).

The norm for free milk distribution is 0.5 liters per shift, regardless of its duration (clause 4 of Appendix 1 to the order of the Ministry of Health and Social Development dated February 16, 2009 No. 45n). Read the interesting article Crimea in autumn. If an employee works in hazardous working conditions for only part of the shift, then he is entitled to milk only if he works in hazardous conditions for at least half of the shift.

Give milk to employees for consumption in buffets, canteens or in premises specially equipped in accordance with sanitary and hygienic requirements.

Question: who should be given fermented milk products instead of milk?

There are two categories of workers who need to be given fermented milk products instead of milk:

Workers who are constantly in contact with inorganic compounds of non-ferrous metals, except for compounds of aluminum, calcium and magnesium. Instead of milk, such workers should be given fermented milk products or products for dietary (therapeutic and preventive) nutrition under hazardous working conditions.
Workers involved in the production or processing of antibiotics. Instead of fresh milk, they should be given fermented milk products enriched with probiotics (bifidobacteria, lactic acid bacteria), or colibacterin prepared from whole milk.

Such rules are specified in paragraphs 5–6 of Appendix 1 to the order of the Ministry of Health and Social Development dated February 16, 2009 No. 45n.

Question: who, besides milk, should be given pectin?

For workers who come into contact with inorganic compounds of non-ferrous metals, except for compounds of aluminum, calcium and magnesium, in addition to milk, give 2 g of pectin as part of food products:

drinks;
jelly;
jams;
marmalades;
juice products from fruits or vegetables;
canned food

It is necessary to distribute products that are enriched with pectin before starting work.

This is indicated in paragraph 5 of Appendix 1 to the order of the Ministry of Health and Social Development dated February 16, 2009 No. 45n.

Question: should an employee be given milk and juice if there is lead in the workplace, but its content does not exceed the established standard value?

No, don't give it away. Milk is allowed only for those harmful factors for which harmful working conditions have been established.

Milk should only be dispensed if the following conditions are met:

the workplace must contain harmful production factors specified in the List of hazardous production factors;
the level of harmful factors must exceed established standards.

This is indicated in paragraph 2 of Appendix 1 to the order of the Ministry of Health and Social Development dated February 16, 2009 No. 45n.

Workers who come into contact with inorganic compounds of non-ferrous metals (except for compounds of aluminum, calcium and magnesium) are given 2 g of pectin in addition to milk (clause 5 of Appendix 1 to Order of the Ministry of Health and Social Development dated February 16, 2009 No. 45n).

The words “in addition to milk” mean that the worker who is in contact with inorganic compounds of non-ferrous metals already receives milk and is given an additional 2 g of pectin. And he can receive milk only if harmful working conditions are established for this factor.

Question: is it possible to issue milk to employees on a business trip if a special assessment has not been carried out there?

The issue of issuing milk to employees on business trips is not defined in the legislation.

Milk is given to employees on days of actual employment in jobs with hazardous working conditions, caused by the presence of harmful production factors in the workplace, the levels of which exceed established standards (clause 2 of Appendix 1 to Order of the Ministry of Health and Social Development dated February 16, 2009 No. 45n).

At the same time, the absence of a special assessment of working conditions (during a business trip) is not a basis for depriving workers of the right to receive milk for preventive purposes when performing work with harmful working conditions.

We recommend that local regulations establish the following: if an employee performs work on a business trip that gives him the right to receive milk, he is paid monetary compensation for its purchase.

Question: if an employee works part-time in hazardous working conditions, does he have the right to receive milk?

An employee has the right to receive milk if he is in harmful working conditions for at least half of the work shift (clause 4 of Appendix 1 to the Order).

If the specified employee's working time is at least half of the work shift, then he is entitled to receive milk. If an employee is in hazardous working conditions for less than half of the work shift, then he does not need to be given milk according to established standards.

Question: is it possible to plan the costs of purchasing milk using the cost item “Occupational Safety and Health”?

No, the cost of milk must be included in labor costs. When taxing the profits of organizations, such expenses, in particular, include compensation charges related to work hours or working conditions.

This is stated in Article 255 of the Tax Code.

Thus, labor costs include the cost of milk provided to employees free of charge in accordance with the legislation of the Russian Federation. These expenses cannot be classified as labor protection costs.

Compensation for milk distribution 2020

Order to replace milk with monetary compensation Topics: Harmful, dangerous, difficult working conditions Compensation payments The provision of milk and therapeutic and preventive nutrition to employees of enterprises with harmful working conditions is established by legislative acts of the Russian Federation. Receive compensation and benefits The main task for the employer is to create acceptable working conditions. Guarantee compensation for damage provided that a person is exposed to hazardous factors. In the article we will tell you who is entitled to replace milk with cash compensation each year, and provide explanations and answers to questions. Milk for employees - general provisions In order for the accounting department to be able to accept all costs in the future when determining taxable profit, mandatory conditions have been established that must be met: Presence of hazardous working conditions in the workplace; Their level exceeds the limits established by law.

Milk is harmful

the presence of harmful production factors was established during a special assessment of working conditions or certification of workplaces, provided that no more than five years have passed since their conduct;
in fact, the maximum permissible values of harmful production factors have been increased (regardless of whether a special assessment or certification of workplaces was carried out).

Labor legislation provides for a number of guarantees and compensations for employees associated with working in hazardous working conditions. One of these compensations is free milk (Article 222 of the Labor Code of the Russian Federation). It is considered a valuable food product, therefore it is used to reduce the impact of harmful production factors and prevent occupational diseases. How to organize the distribution of milk and whether it can be replaced with money will be discussed below.

Compensation for milk

How to take into account compensation for milk Cash compensation in exchange for milk for employees with hazardous working conditions: do not impose personal income tax and insurance contributions, paragraphs. How to reflect in budget accounting the replacement of milk issued due to harmful working conditions with monetary compensation? The provision of milk or other equivalent food products to employees according to established standards, upon written statements from employees, may be replaced by a compensation payment in an amount equivalent to the cost of milk or other equivalent food products, if this is provided for by the collective agreement or the employment contract, Art. Accordingly, the basis for payment of monetary compensation instead of milk for work in hazardous working conditions is a written statement from the employee.

In what cases should employees be given milk?

Milk, as well as some types of dairy products that replace it, should be given to employees of enterprises engaged in production with harmful working conditions (chemical, biological, radiation or even physical).

This is due to the fact that dairy and lactic acid products have unique properties, and due to their rich composition, they allow the removal of harmful and toxic substances from the human body. Thus, the influence of negative factors on employees is reduced, their overall well-being and performance are increased, and the causes that can lead to occupational diseases or even injuries are minimized.

How to Replace Milk with Cash Compensation?

Added: April 7 at 19 Admin The distribution of milk and therapeutic and preventive nutrition to employees of enterprises with hazardous working conditions is established by the legislative acts of the Russian Federation. If an employee wishes to receive monetary compensation instead of milk, he has the right. From this article you will learn: All workers working in enterprises with hazardous working conditions should receive milk and therapeutic and preventive nutrition. This aspect must be reflected in the employment contract, indicating the volume of milk and similar products, therapeutic and preventive nutrition, which the employee is entitled to free of charge. This aspect is established by the labor legislation of the Russian Federation - Art. According to Part 1 of Article of the Labor Code of the Russian Federation, any employee of an enterprise who receives milk or other therapeutic and preventive nutrition products has the right to receive compensation payments instead. Compensation for milk must be paid at least once a month. When establishing the amount of payment for milk, the procedure and regularity of price indexation, the management of the enterprise must take into account the opinion and position of the trade union organization, if any. Processing payments for milk begins with receiving an application from an employee addressed to the head of the enterprise, which is written in free form indicating the location of the unit, the department of work, and the position held.

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Replacement of milk with monetary compensation

By order of the Ministry of Health and Social Development of Russia from Compensation for milk All orders are always written on behalf of the director of the organization, but the direct responsibility for drafting them is usually assigned to a lawyer, secretary, or other employee close to management. At the same time, in order to give the manager’s order legal status, it is important to meet only one indispensable condition: that after drawing it up, it must be certified by the main person of the company. Order to replace milk with cash compensation Apparently, the union is intended for those cases when the employer does not have a collective agreement, and the only act where it is possible to reflect the condition for replacing milk with cash payment is the employment contract. Labor legislation does not oblige the employer to accept a collective agreement, only to participate in collective negotiations regarding its conclusion if the labor collective has come up with the corresponding initiative, therefore the existence of this act is voluntary. In this regard, in order to avoid any advantages or restrictions for employees depending on whether employers have valid collective agreements and to preserve the freedom of expression of the parties to labor relations when concluding collective agreements, the legislator left the opportunity to make do only with an employment contract.

Is it possible to replace the distribution of milk for harmfulness with monetary compensation?

Institute of Labor and Social Insurance of the Ministry of Health and Social Development of the Russian Federation The problem of free provision of milk or other equivalent food products to workers engaged in work with hazardous working conditions has always been relevant. It remains so at the present time, since the provision of free milk or other equivalent food products to a certain extent compensates for the increased costs of workers engaged in hazardous working conditions, helps to increase efficiency, job satisfaction, and also reduce morbidity. Milk and other equivalent food products are one of the types of compensation and a measure that helps reduce the incidence of illness among workers. Human resources departments are called upon to monitor the receipt of compensation established by the legislation of the Russian Federation, a collective agreement, an employment contract in accordance with the requirements of the Labor Code of the Russian Federation, and employees engaged in work with hazardous conditions. labor. Therefore, specialists from human resources departments, together with employers and specialists from labor protection departments, must take part in verifying the correctness of the free issuance of this type of compensation so that the rights of workers are not violated. The procedure for issuing milk is regulated by Art. Before this resolution, it was established that the enterprises of the association independently resolve all issues related to the free provision of milk or other equivalent food products to employees, based on the List of chemical substances, when working with which, for preventive purposes, the use of milk or other equivalent food products is recommended. What regulations today regulate the issue of free milk distribution? Currently, these issues are regulated by the Decree of the Government of the Russian Federation dated

Issuance of milk for harmful working conditions in 2020-2020

By law, milk is understood as any product that complies with the technical regulations for milk and products replacing it.
For example, some organizations compensate for harmful working conditions with yogurt or fermented baked milk. In this case, the calculation is made exclusively for those days that the employee actually worked in conditions with harmful factors. The rate of free milk distribution is 0.5 liters per shift, regardless of the duration of the shift. If the time of work in hazardous working conditions is less than the established duration of the work shift, milk is issued when work is performed in the specified conditions for at least half of the work shift (clause 4 of the Standards and conditions for the free distribution of milk, approved by Order of the Ministry of Health and Social Development of Russia dated February 16, 2009 No. 45n).