Comfortable working conditions in the office. Working conditions at the workplace in the office. Bottle for water

Changes in the organization of intellectual work, closely related to social processes and the development of technology, have significantly changed office equipment. In the recent past, the workplaces of the manager and employees were personified by an office (two-pedestal or single-pedestal) table, and a chair or armchair was a status symbol. The traditional solution of office furniture was largely dictated by the function of storing various items in its containers, mainly business papers. Now the solution of office furniture is mainly determined by the number and type of equipment used. Among the many realities of the modern practice of the functioning of administrative buildings, the main one stands out: the mass equipment of workplaces with various machines that accelerate the collection, processing and transmission of information. Modern management activities of the company, banking operations, creativity of designers and even writers are inconceivable without computer equipment and the use of telecommunication networks.

The modern level of engineering equipment allows us to quite successfully solve the problems of creating physiological comfort (artificial lighting, acoustics, air conditioning). However, the problems of the psychological climate associated with providing effective work in one room at the same time several people, and even dozens of people have not lost their relevance.

Some success in this regard has been achieved thanks to the creation of individual microspaces, using special screens, side partitions, cabinets, etc. directly at the workplace. The use of modern office partition systems in terms of design and materials used opens up a wide range of opportunities. They allow in a short time without significant costs for capital construction redevelop and create workplaces in premises of any configuration in accordance with changes in the functional requirements for the working space. Partitions significantly reduce noise, contribute to the necessary level of psychological comfort,

The ability to easily change the layout of the premises, the organization of functional areas, that is, to freely vary the space of the office, in accordance with specific conditions, predetermines the diversity of the layout of work areas.

In the last decade, when designing offices and equipment for them, there has been a “growing” of ergonomics inside creative activity designers, denoted by the term "ergodesign".

A special role in the modern office is assigned to the armchair. The need to work with a computer, and with a telephone, and with a fax, and just with papers, as well as the requirements of physiological comfort predetermine its design, shape, materials used and finishes.

A modern office chair is a real miracle of ergonomics, which has significantly improved the quality of office work, reduced fatigue and provided the opportunity to prevent diseases caused by a "sedentary" lifestyle. The chair provides good support above the lumbar curve of the spine (the so-called Akerblom line), allows you to adjust it in height, thanks to the armrests being at the same height as the desktop, reduces fatigue of the hands and wrists (carpal syndrome). The five-support (rather than four) scheme allows for an increased contact patch and increased stability, and the wheels allow a working person to drive a short distance to the desired object without getting up. In addition, the wheels make it possible to significantly increase the mobility of the lower back, to perform a kind of "dance", which greatly reduces fatigue from a static posture.

In relation to the chair, they speak of passive and active comfort. Active comfort encompasses various adjustment mechanisms and systems. Conventional adjustment: Pneumatic seat height, backrest height and backrest adjustment for optimal lumbar support. Seat depth adjustment in increments of 50 to 70 mm. Constant contact mechanism: backrest in constant contact with the back, fixation in any position or in several programmed positions. Synchronous mechanism: coordinated change in the position of the back and seat depending on the posture of the person, adjusting the intensity of pressure at will. Reclining mechanism with a central axis: tilting the chair forward and backward, adjusting the intensity depending on the weight of the person. Tilt mechanism with off-center.

Practical lesson

The offices of many organizations have electric kettles, coffee makers, microwave ovens, refrigerators, TVs and other household appliances and electronics. Often, companies buy drinking water for their employees, as well as detergents and cleaning products and cleaning equipment. How to justify in tax accounting the costs of household appliances, interior items, etc.? What decisions are made arbitration courts on this matter?

16.11.2009
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The obligation to ensure safe working conditions rests with the employer. This is stated in article 212 of the Labor Code of the Russian Federation. Moreover, the employer must not only ensure the safety of employees in the performance of their labor duties, but also sanitary and household and medical and preventive services in accordance with the requirements of labor protection. In this case, we are talking (Article 223 of the Labor Code of the Russian Federation):
on equipment for employees of sanitary facilities, premises for eating, providing medical care, lounges in working time and psychological relief;
on the installation of devices to provide workers in hot shops and areas with carbonated salt water;
on the creation of sanitary posts with first aid kits, equipped with a set of medicines and preparations for first aid, etc.

Subparagraph 7 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation states that the costs of ensuring normal working conditions and safety measures provided for by the legislation of the Russian Federation are included in other expenses and reduce taxable income. However, neither the mentioned subparagraph, nor other norms of Chapter 25 of the Tax Code of the Russian Federation specify which costs are related to the costs of ensuring normal working conditions.

There are no such explanations in the letters of the Ministry of Finance of Russia. Therefore, before recognizing certain expenses for improving working conditions or taking into account household appliances, it is advisable, firstly, to draw up documents that will help confirm these expenses, and, secondly, to analyze how arbitration practice is developing in similar cases.
Recommended package of documents

So, the employer is obliged to create normal (safe) working conditions for employees. This is stated in articles 22, 163 and 212 of the Labor Code of the Russian Federation. The list of activities, the implementation of which ensures normal working conditions in a particular organization, should be fixed in the local normative document, for example, in the regulation on labor protection, internal labor regulations, instructions on labor protection and safety, order or instruction of the head. Depending on the specifics of the organization’s activities, the employer’s obligations to create acceptable working conditions can be divided into two groups:
ensuring normal working conditions at the workplace, including equipping the working room with air conditioners, fans, heaters, air ionizers, curtains, blinds, comfortable furniture, etc.;
creation of sanitary and living conditions for employees to rest and eat during the working day (equipment of rooms for eating and relaxing, purchase of electric kettles, coffee makers, microwave ovens, refrigerators, water coolers and drinking water, kitchen furniture and utensils).

If, in addition to employment contracts, a collective agreement is also concluded between employees and the employer, it is advisable to prescribe measures to create normal working conditions in this document. In organizations that do not have a collective agreement, these measures can be listed directly in labor contracts concluded with employees, or a reference can be made in labor contracts to the relevant local regulatory act, in which these measures are spelled out in detail.

Note that, in accordance with Article 8 of the Labor Code of the Russian Federation, the collective agreement may provide for the need to coordinate the adopted local regulatory act with a trade union organization or other representative body labor collective. The procedure for taking into account the opinion trade union organization set out in article 372 of the Labor Code of the Russian Federation.

Requirements for ensuring safe working conditions for workers are established sanitary regulations and other normative legal acts of the Russian Federation. This is stated in paragraph 1 of Article 25 of the Federal Law of March 30, 1999 No. 52-FZ "On the sanitary and epidemiological well-being of the population." This means that in the local regulatory document or the relevant section of the labor (collective) agreement, the employer can refer to the sanitary and epidemiological rules and regulations (SanPiN) and building codes (SNiP) currently in force in Russia.

For example, when equipping a place for eating, one should be guided by the requirements of SNiP 2.09.04-87. They indicate that the dining room should be equipped with a washbasin, a stationary boiler, an electric stove, and a refrigerator. Securing in a collective agreement or a local regulatory document the obligations of the employer to purchase an electric kettle, microwave oven and other household appliances with reference to the named SNiP will serve as one of the weighty arguments to justify the costs of this equipment.

You can also use the recommendations on the approximate content of the section of the obligations of the employer and employee on conditions and labor protection in the labor (collective) agreement. These recommendations were developed by the Ministry of Labor of Russia and brought to the attention of organizations by letter No. 38-11 dated January 23, 1996. In addition, the employer must take into account the Recommendations for planning measures for labor protection, approved by the Decree of the Ministry of Labor of Russia dated February 27, 1995 No. 11.

For example, according to the conditions of production (work), it is impossible to provide employees with breaks for rest and meals. In this case, the employer must provide employees with the opportunity to rest and eat during working hours (Article 108 of the Labor Code of the Russian Federation). The list of such industries (works) and places for rest and eating should be fixed in the internal labor regulations or other local normative act. The more detailed this document specifies what kind of furniture, household appliances, utensils and electronics (for example, a TV, music center, DVD player) the organization undertakes to purchase for the recreation and dining room, the more chances the company has to prove the reasonableness of the costs of equipment and the content of such a space.

Additional documents confirming the need to purchase household appliances for the office may be job descriptions of employees, providing for the continuous nature of work (without a break for eating) during the day or an irregular working day or round-the-clock duty.

Organizations often purchase certain household appliances and electronics in order to use them not to meet the sanitary needs of employees, but directly in the production process. For example, Insurance companies fix damage to the insured property with the help of cameras and video cameras. Organizations engaged in construction and major repairs also actively use photographic equipment in order to fix the volume and control the quality of work performed. VCRs and music centers can be used to instruct and train personnel in safety regulations at work.

In such situations, in order to justify the cost of acquiring household appliances and electronics, it is advisable to indicate when it is put into operation in which departments and for what purposes it will be used. Such information is usually reflected in the act of acceptance and transfer of fixed assets (form No. OS-111), material accounting card (form No. M-1722), order or order of the head. If the organization describes in detail the technological or management process, that is, there are technological maps, regulations on quality control of manufactured products (work performed, services rendered) and other similar documents, the procedure for using household appliances and electronics in production purposes should be included in these documents.

At the same time, the employing organization should be prepared for the fact that even if the documents listed above are available, their right to recognize household appliances and electronics expenses in tax accounting will most likely have to be defended in court. Of course, the more detailed the employer’s obligations to create normal working conditions for employees are prescribed in labor (collective) agreements and local regulations, the more likely it is to prove in court the legitimacy of accounting for income tax purposes on household appliances and electronics.

Arbitration practice on similar disputes shows that the organization has a set of interrelated documents (consisting, for example, of a collective agreement, job descriptions, internal labor regulations, orders and orders of the head) allows you to include in the costs the cost of almost any type of household appliances and electronics.

Of course, a small business is hardly worth spending time compiling these documents for the sake of one electric kettle. It is easier to ignore the cost of its acquisition for tax purposes. But for a large or even medium-sized enterprise that has a significant number of such objects on its balance sheet, the execution of the specified package of documents will certainly help to defend its position in court.
note

The organization has the right to decide what costs it needs to conduct business.
The Constitutional Court, in Ruling No. 320-O-P of 04.06.2007, indicated that the validity of expenses that reduce income received for the purpose of taxing profits cannot be assessed in terms of their expediency, rationality, efficiency or the result obtained. Due to the principle of freedom economic activity, enshrined in Article 8 of the Constitution of the Russian Federation, the taxpayer conducts activities independently at his own risk and only he has the right to evaluate its effectiveness and expediency.

Judicial control is not intended to check the economic feasibility of decisions made by the subjects entrepreneurial activity. This is noted in the resolution of the Constitutional Court of the Russian Federation of February 24, 2004 No. 3-P. The Supreme Arbitration Court of the Russian Federation adheres to a similar position. So, in paragraph 1 of the resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation of October 12, 2006 No. 53, it is indicated that arbitrage practice resolution of tax disputes proceeds from the presumption of good faith of taxpayers and other participants in legal relations in the economic sphere. In this regard, it is assumed that the actions of the taxpayer, resulting in the receipt of tax benefits (legal reduction of the tax liability), are economically justified, and the information contained in the tax return and financial statements is reliable. Thus, the obligation to prove the unreasonableness of certain expenses of the organization and the unjustification of their accounting for the purposes of taxation of profits rests with the tax authorities.
Tax accounting of expenses for ensuring normal working conditions

The costs of the organization to ensure normal working conditions are included in other expenses that reduce taxable income, on the basis of subparagraph 7 of paragraph 1 of Article 264 of the Tax Code. But if the company bought household appliances or equipment, the cost of which exceeds 20,000 rubles. (until 2008 - 10,000 rubles), and confirmed the need for such an acquisition, it is not entitled to recognize the costs of acquiring these objects at a time. After all, such assets are depreciable property. That is, their cost will be included in expenses gradually as depreciation accrues.

We will formulate arguments that will help organizations that care about their employees to justify, for tax purposes, the cost of acquiring certain types household appliances, electronics and interior items. In addition, we give examples from arbitration practice.
Air conditioners, fans, heaters

To confirm the need for expenses for the purchase and installation of heating, ventilation and air conditioning systems in office and industrial premises, organizations need to refer to the relevant SanPiN and SNiP. After all, every employer is obliged to comply with the requirements contained in these documents (clause 2, article 25 of the Federal Law of March 30, 1999 No. 52-FZ).

Hygienic requirements for the microclimate of industrial premises are established by SanPiN 2.2.4.548-96, which were approved and put into effect by the Decree of the State Committee for Sanitary and Epidemiological Supervision of Russia dated 01.10.96 No. 21. This document contains tables with optimal and permissible microclimate indicators at workplaces in industrial premises. In summer, the air temperature in the room should not exceed 25 ° C with a relative humidity of 40-60%. These standards are optimal and provide employees with a sense of thermal comfort during the working day and contribute to high level performance.

If we are talking about office space, links to the following documents will help justify the costs of purchasing air conditioners, split systems, fans and various heaters:
SNiP 2.09.04-87 "Administrative and domestic buildings". These rules contain General requirements for ventilation and air conditioning in administrative premises for various purposes;
SanPiN 2.2.2 / 2.4.1340-03 "Hygienic requirements for personal electronic computers and organization of work", put into effect by the Decree of the Chief State Sanitary Doctor of Russia dated 03.06.2003 No. 118. In paragraph 4.4 this document it is indicated that in the premises where computers are installed, it is necessary to carry out systematic ventilation after each hour of work on the computer;
SanPiN 2.2.2.1332-03 "Hygienic requirements for the organization of work on copiers", put into effect by the Decree of the Chief State Sanitary Doctor of Russia dated May 30, 2003 No. 107. Clause 5.1 of the said document states that the room in which the copier operates must be equipped with heating, ventilation and air conditioning systems.

Let's turn to arbitration practice. In its resolution dated 26.07.2006 in case No. А55-32558/2005, the Federal Antimonopoly Service of the Volga District supported an organization that, when calculating income tax, recognized expenses for the purchase of air conditioners. After all, air conditioners were installed and used by the company in its administrative premises, and thanks to their work, normal conditions were created for labor activity employees. In other words, air conditioners were indirectly used in income-generating activities. This means that the organization had the right to include the costs of their acquisition in expenses that reduce taxable profit.

In later decisions of the same court, but in other cases, the legitimacy of recognizing, for the purposes of taxation, income, expenses for the purchase of a heater, a domestic air conditioner (decision dated August 21, 2007 in case No. A57-10229 / 06-33) and a fan (decision dated October 28, 2008 in case No. А55-865/08). Taxpayers' arguments: the costs of purchasing these objects (including through depreciation) are subject to Article 22 of the Labor Code of the Russian Federation, which states that the employer is obliged to ensure labor safety and conditions that meet the requirements of labor protection and occupational health, which is also enshrined in collective contracts. An additional argument in the case of the fan was the reference to paragraph 4.4 of SanPiN 2.2.2 / 2.4.1340-03, according to which rooms with working computers must be ventilated every hour. Since the installation of a fan ensures normal operation computer technology, the costs of its acquisition are of a production nature and can be taken into account when calculating income tax.

There are other examples of court decisions in which arbitration courts upheld taxpayers who reduced taxable income on expenses for the purchase of air conditioners, fans and other similar equipment (including through depreciation). We are talking about the decisions of the Federal Antimonopoly Service of the North-Western District of November 28, 2006 in case No. A56

34718/2005, Federal Antimonopoly Service of the Moscow District of March 13, 2008 No. КА-А40/1415-08 in case No. А40-33923/07-127-185 and Federal Antimonopoly Service of the Urals District of May 14, 2008 No. Ф09-3355/08-С3 in case No. A07-15074/07.
Refrigerators, kettles, coffee makers, kitchen furniture, crockery and dining room equipment

If a company allocates a special room for employees to rest and eat, then it is not difficult to justify the cost of purchasing electric kettles, coffee makers, microwave ovens, refrigerators and other household appliances. Indeed, by doing so, the organization fulfills the requirements established in Article 223 of the Labor Code of the Russian Federation. Recall that this article provides for the obligation of the employer to equip rooms for eating and rooms for psychological unloading and rest during working hours in accordance with the current standards.

The standards for equipping canteens and dining rooms are set out in paragraphs 2.48-2.52 of SNiP 2.09.04-87. So, with the number of employees per shift of more than 200 people, the organization should have a canteen, and with a number of up to 200 people - a canteen or canteen-handout. If the number of employees is less than 30 people per shift, a dining room can be equipped instead of a dining room.

The area of ​​the specified room is determined on the basis of one square meter for each visitor and must be at least 12 square meters. m. It is necessary to install a washbasin, a stationary boiler (electric kettle), an electric stove (microwave oven) and a refrigerator. AT small organizations, in which the number of employees does not exceed ten people per shift, instead of a room for eating, it is allowed to allocate an additional place in the dressing room (cloakroom) with an area of ​​at least 6 square meters. m to install a table for eating.

So, in order to justify the costs of allocating a room for a dining room or a room for eating and equipping this room with the necessary household appliances, kitchen furniture and utensils, it is advisable to include in the collective agreement or local normative act (for example, in the internal labor regulations) the condition for providing employees with this premises. In these documents, reference should be made to Article 223 of the Labor Code of the Russian Federation and SNiP 2.09.04-87. With such documenting courts generally uphold the right of taxpayers to recognize such expenses for income tax purposes. Here are some examples of similar judgments:
Decree of the Federal Antimonopoly Service of the Moscow District dated March 27, 2008 No. KA-A40 / 2214-08 in case No. A40-42333 / 07-109-150. The court pointed out that the costs for the purchase of household appliances (refrigerator, juicer, mini-kitchen, coffee maker, etc.) were made to ensure the normal working day and are related to the fulfillment of the duties assigned to the employer, which contributes to the achievement ultimate goal activities of the organization - generating income. Thus, the organization had the right to include in expenses the amount of depreciation accrued on the specified fixed assets;
decision of the Federal Antimonopoly Service of the Volga District dated October 28, 2008 in case No. A55-865 / 08, in which the court, on the basis of subparagraph 49 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation, recognized the expenses for the purchase of a refrigerator and a microwave oven as legitimate. After all, they are necessary for equipping the room in which they eat, which means they provide normal working conditions;
Determination of the Supreme Arbitration Court of the Russian Federation dated July 27, 2007 No. 9080/07 in case No. A27-11993 / 2006-2. It states that the costs of acquiring refrigerators, kettles, microwave ovens, a freezer, an electric stove, a dining table, a TV set and other objects are related to the arrangement of rooms for lunch and rest and are necessary to organize normal working conditions for employees, that is, they are economically justified and aimed at generating income.

For example, the organization does not have a canteen or a special room for eating. The absence of a separate dining room does not release the employer from the obligation to ensure normal working conditions. In such a situation, employees should be given the opportunity to dine directly at their workplaces (Article 108 of the Labor Code of the Russian Federation). Therefore, the cost of purchasing refrigerators (decree of the Federal Antimonopoly Service of the Central District dated 12.01.2006 No. A62-817 / 2005), a microwave oven (decree of the Federal Antimonopoly Service of the Volga District dated 04.09.2007 in case No. A65-19675 / 2006-CA1-19), coffee makers ( Decree of the Federal Antimonopoly Service of the Moscow District of December 18, 2007 No. KA-A40 / 13151-07 in case No. A40-192 / 07-4-2), electric kettles (Decree of the Federal Antimonopoly Service of the North-Western District of April 21, 2006 in case No. A56-7747 / 2005 ) and other household appliances can be qualified as expenses for the creation of normal working conditions and taken into account when calculating income tax.
Bottled drinking water and coolers

Many organizations purchase for their employees not only various household appliances, but also provide them with clean drinking water. The Ministry of Finance of Russia believes that the expenses for the purchase of drinking water and the rental of a cooler can be recognized for tax purposes only if, according to the conclusion of the sanitary and epidemiological service, the water in the water supply is not suitable for drinking (letter dated 02.12.2005 No. 03-03-04 /1/408). Recently, however, arbitration courts usually do not agree with this position. In their decisions, the judges note that the cost of purchasing a cooler and drinking water reduces taxable income, regardless of whether the tap water is suitable for consumption or not. After all, such costs are integral part expenses for ensuring normal working conditions, and the tax legislation does not contain a requirement to submit a document on the quality of tap water (decisions of the Federal Antimonopoly Service of the Volga District of March 20, 2008 in case No. A55-9669 / 07-3 and the Federal Antimonopoly Service of the Moscow District of May 5, 2009 No. KA- A40/3335-09 in case No. A40-47054/08-108-151).

At the same time, there is an example of a court decision in which the court declared unreasonable the costs of purchasing drinking water and paying for auxiliary equipment for its consumption in the presence of a centralized water supply (Decree of the Federal Antimonopoly Service of the Urals District dated 05.09.2006 No. Ф09-7846 / 06-С7 in case No. A60-41504/05).

Naturally, the results of the analysis of tap water, indicating its low quality, the presence of rust, sediment, mechanical impurities in the water, will be an additional and quite significant argument for including the costs of purchasing bottled drinking water in the costs. Hygienic requirements and water quality standards in centralized systems drinking water supply are given in SanPiN 2.1.4.1074-01, put into effect by the Decree of the Chief State Sanitary Doctor of Russia dated September 26, 2001 No. 24.
TVs, DVD players, VCRs, stereos, radios

Unlike household appliances (electric kettles, coffee makers, refrigerators), it is much more difficult to justify the costs of acquiring televisions, stereos, DVD players and other equipment. The Ministry of Finance of Russia has repeatedly spoken out categorically against the inclusion of televisions in the depreciable property (letters No. 03-03-04/2/9 of 17.01.2006 and No. 03-03-04/2/199 of 04.09.2006). According to the financial department, such property is non-production in nature, even if the organization uses televisions to obtain operational information of an economic nature.

There are more chances to confirm the need to purchase a TV and other equipment from those companies that, in accordance with Article 223 of the Labor Code of the Russian Federation, equip rest rooms and psychological relief for employees. Note that it is not necessary to provide a separate rest room for employees. For these purposes, you can allocate a place in the reception, secretariat, meeting room or meeting room, or use the room for eating. The obligation of the employer to equip such premises must be fixed in a collective agreement, local regulation or other similar document.

Let's turn to arbitration practice. In a decision dated 11/13/2006 in case No. A56-51313 / 2004, the Federal Antimonopoly Service of the North-Western District confirmed that the purchase of a TV in the rest room was connected with production activities and refers to the costs of ensuring normal working conditions.

Another example is the decision of the Federal Antimonopoly Service of the West Siberian District dated April 2, 2007 No. F04-1822/2007 (32980-A27-40) in case No. A27-11993/2006-2. In it, the court recognized that the expenses for the purchase of a TV and various household appliances (refrigerators, kettles, microwave ovens, a freezer, electric stoves, etc.) are associated with the arrangement of rooms for lunch and rest and are necessary for organizing normal working conditions for employees. In other words, such expenses are economically justified, aimed at generating income and, therefore, are taken into account for tax purposes.

Let's say a TV, VCR, video camera, camera or other equipment is used in a production process, for example, for briefing, training or presentations, fixing damage or the amount of work performed. As already mentioned, the order of their use should be prescribed in the local regulatory document (description technological process, order or order of the head). In the presence of such evidence, the courts usually support taxpayers and recognize the legitimacy of accounting for expenses (decisions of the Federal Antimonopoly Service of the North-Western District of April 21, 2006 in case No. A56-7747 / 2005 and the Federal Antimonopoly Service of the Urals District of September 24, 2007 No. F09-7797 / 07-C3 in the case No. A60-36582/06).
Vacuum cleaners and other equipment for cleaning premises, washing and cleaning products

Currently, the cost of purchasing detergents and cleaning products, disposable paper towels, toilet paper, tissues, as well as vacuum cleaners and other cleaning equipment are the least controversial. The fact is that meeting the sanitary needs of employees is one of the obligations of the employer (Article 223 of the Labor Code of the Russian Federation).

These costs are related to expenses for business needs and are reflected in the composition material costs on the basis of subparagraph 2 of paragraph 1 of Article 254 of the Tax Code of the Russian Federation. Similar explanations are given in the letter of the Ministry of Finance of Russia dated April 11, 2007 No. 03-03-06/1/229.

It is desirable that the amount of sanitary and hygiene products used correspond to the area of ​​\u200b\u200bthe premises and the number of employees. Otherwise, such expenses may be considered economically unjustified.

Arbitration courts generally confirm that the purchase of dishwashing liquid, washing powder, toilet paper, other cleaning and detergents due to the need to comply with sanitary and hygienic requirements and allows you to keep production and administrative premises in proper condition (decree of the Federal Antimonopoly Service of the Volga District of July 3, 2007 in case No. A65-20634 / 06 and the decision of the Federal Antimonopoly Service of the Moscow District of December 25, 2006, A40/12681-06 in case No. A40-20791/06-118-198).
Curtains, blinds, mirrors, aquariums, indoor flowers and other interior items

To justify the cost of purchasing curtains and blinds, you can use the Hygienic requirements for insolation 3 and sun protection of residential and public buildings and territories (SanPiN 2.2.1 / 2.1.1.1076-01), which were put into effect by the Decree of the Chief State Sanitary Doctor of Russia dated October 25, 2001 No. 29.

It is more difficult to confirm the validity of expenses for the purchase of mirrors, indoor flowers, aquariums and their care items. The Ministry of Finance of Russia clarified that stands and pots for indoor plants are intended for office interior decoration and are not expenses associated with the organization's activities (letter dated 05.25.2007 No. 03-03-06 / 1/311). Such expenses cannot be taken into account when calculating income tax, since they do not meet the main criteria established in paragraph 1 of Article 252 of the Tax Code of the Russian Federation. However, after analyzing arbitration practice, we can name several ways to justify the costs of acquiring and maintaining interior items.

Method one. Prove that the interior was designed and created during the construction of the building and is an integral part of it. Therefore, the cost of creating the interior is included in the initial cost of the building and is included in the costs as depreciation accrues. If the useful lives of the interior and the building itself do not match, the interior may be accounted for as a separate inventory item of property, plant and equipment.

Thus, the Federal Antimonopoly Service of the Moscow District in its decision No. KA-A40 / 12910-08 dated January 21, 2009 in case No. A40-35465 / 08-139-123 noted that the installation of the aquarium system and decorative landscape composition was carried out simultaneously with the construction of the premises itself, that is Initially, a single design of the premises was assumed. In addition, the organization presented the results marketing research confirming that the use of these systems and compositions helps to attract customers, increase the cost of renting premises and the efficiency of trading activities. Taking into account these arguments, the court recognized the costs of maintaining aquariums and decorative landscape composition as reasonable.

Method two. Confirm that the design of the premises in a particular style increases the attractiveness of the object for potential clients(buyers, tenants, etc.). After all, the costs of acquiring interior items are aimed at creating a favorable image of the taxpayer among external visitors, therefore they are of an industrial nature and reduce taxable profit. This option is suitable for those organizations that rent premises or are engaged in trade, provision of services, that is, they have trading or client rooms, salons, shops and other premises for customer service.

For example, the Federal Antimonopoly Service of the Moscow District, in its decision of October 10, 2008 No. KA-A40 / 8775-08 in case No. A40 3666 / 08-129-15, confirmed that the organization legally took into account for tax purposes the costs of purchasing artificial flowers for decorating the client hall. In another case, the court also concluded that the cost of installing aquariums in premises where workplaces are rented out can be recognized when calculating income tax (Decree of the Federal Antimonopoly Service of the Moscow District of 07.09.2006, 11.09.2006 No. КА-А40 / 8421-06 in case No. A40 76012/05-116-623). The fact is that in most of these rooms there are no windows, and the aquariums installed in them can significantly reduce the negative consequences of a lack of sunlight and natural light. In other words, aquariums increase the attractiveness of the premises for potential tenants and, therefore, are used exclusively for production purposes. Similar conclusions are contained in the resolution of the Federal Antimonopoly Service of the Moscow District dated June 16, 2009 No. KA-A40 / 5111-09 in case No. A40-73552 / 08-111-338.

Method three. Provide evidence that specific interior items (for example, indoor flowers or curtains) were purchased to ensure normal working conditions for workers. It would seem that this method is the most obvious and natural. Here are a few examples of court decisions in which the courts agreed with such arguments of organizations:
Decree of the Federal Antimonopoly Service of the West Siberian District dated April 2, 2008 No. F04-2260/2008 (3201-A45-40) in case No. A45-10220/07-49/89. In it, the court indicated that the organization purchased indoor plants and care products for them in order to ensure normal working conditions, protect the health of employees located in rooms where computers and office equipment work, and increase air humidity in these rooms. Therefore, the company has rightfully reduced taxable income by the amount of expenses for the purchase of indoor flowers and care products;
Decree of the FAS of the Moscow District of December 25, 2006, December 27, 2006 No. KA-A40 / 12681-06 in case No. A40-20791 / 06-118-198. Since the utensils and furnishings were purchased for use in the taxpayer's business building and provided a normal working process, the court accepted the recognition of the costs of acquiring this property for tax purposes.

At the same time, we note that arbitration courts do not always support taxpayers in such situations.
value added tax

Based on the provisions of the Tax Code, the procedure for deducting VAT presented by the supplier of acquired property does not depend on how the organization takes into account this property when calculating income tax. An exception is normalized expenses (for example, representation, advertising). The amount of VAT on such expenses is deductible in the amount compliant recognition of these expenses for the purposes of taxation of profits (clause 7 of article 171 of the Tax Code of the Russian Federation).

Therefore, if an organization carrying out VATable activities has adopted accounting household appliances (equipment, interior items, etc.) and has properly designed source documents and the invoice on it, then it has the right to accept the “input” VAT on the acquired assets for deduction in general order. However, the Russian Ministry of Finance believes that VAT on non-production property cannot be deductible (Letter No. 03-03-04/2/9 dated January 17, 2006). The tax authorities are of the same opinion. Letter No. 03-1-08/204/26-В088 dated January 21, 2003 of the Ministry of Taxation of Russia explained that VAT amounts on property (teapot) purchased for own needs were not deductible. In other words, the right to deduct VAT is made dependent on whether the costs of acquiring this property are recognized for profit tax purposes or not. But the Tax Code does not contain such a requirement. Do not support this position and arbitration courts. They, as a rule, indicate that the norms of Chapter 21 of the Tax Code of the Russian Federation do not make the taxpayer's right to apply a tax deduction dependent on the production or non-production nature of the expenses incurred (decrees of the Federal Antimonopoly Service of the Urals District dated April 24, 2006 No. F09-2909 / 06-C7 in case No. A60-35156 / 05, FAS of the Volga District dated 07/01/2008 in case No. A57-10917 / 07 and dated 04.23.2009 in case No. A55-9765 / 2008).

So, the organization has the right to present for deduction the amount of VAT presented on purchased household appliances and electronics, even if it is not entitled to recognize the costs of its acquisition (including through depreciation) when calculating income tax.

In a situation where expenses for the purchase of household appliances, interior items and other similar items are recognized in tax accounting, there should be no problems with deducting VAT on them. This is confirmed by the decisions of the Federal Antimonopoly Service of the Volga District dated August 28, 2007 in case No. A55-17548 / 06 and the Federal Antimonopoly Service of the Far Eastern District dated February 6, 2009 No. F03-6187 / 2008 in case No. A59-603 / 2008-C24.
Accounting for household appliances and corporate property tax

To date, the issue of how to reflect in accounting household appliances, electronics and equipment purchased to meet the sanitary needs of workers and create normal working conditions has not been resolved. But the amount of property tax that the organization must pay to the budget depends on the answer to it.

As already mentioned, the tax authorities most often prohibit companies from reducing taxable income by the amount of expenses for the purchase of household appliances, equipment, interior items and other similar items. At the same time, they insist that property tax must be paid on these assets.

In addition to the above position of the tax authorities, there are two more points of view on this issue.

Opinion first. Household appliances and electronics cannot be included in current (materials, costs) or non-current (fixed assets, equipment for installation) assets. The cost of its acquisition, regardless of the amount, should be accounted for as other expenses and reflected in the debit of account 91 “Other expenses”, since the specified property is not directly related to production process. In other words, household appliances are not subject to property tax.

Second opinion. Depending on the cost of acquisition, household appliances and electronics should be included in property, plant and equipment or reflected as inventories. The fact is that in the Regulation on accounting and financial reporting in Russian Federation, approved by order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n, assets are not divided into production and non-production. That is, the same rules apply to any asset.

If household appliances meet the requirements listed in paragraph 4 of PBU 6/01, they should be included in accounting in fixed assets, determine the useful life and depreciate during this period. For the convergence of tax and accounting accounting, it is advisable to establish the same useful life of these assets.

Fixed assets worth no more than 20,000 rubles. per unit can be reflected in accounting and reporting as part of inventories, that is, written off as expenses at a time after transfer to operation (clause 5 of PBU 6/01). Moreover, the organization can independently establish in the accounting policy a different limit on the value of such property, not exceeding 20,000 rubles. per unit, for example, 18,000 rubles. In this case, it must ensure the safety of these objects and proper control over their movement. That is, keep cards and logs of accounting, issuance or movement of objects, secure them for material responsible persons, reflect on off-balance accounts, etc.

Most household appliances cost less than 20,000 rubles. This means that in accounting their cost can be included in the costs immediately after commissioning. At the same time, the cost of purchased household appliances is written off to the debit of cost accounting accounts (accounts 20, 23, 25, 26, 29 or 44) and is not included in the calculation of property tax.

Expensive household appliances and equipment (worth more than 20,000 rubles per unit or above the limit set by the organization) are subject to depreciation over their useful lives. Consequently, the residual value of these assets is included in the tax base for property tax.

A similar opinion is shared by the Russian Ministry of Finance. In a letter dated April 21, 2005 No. 03-06-01-04 / 209, he explained that when buying household appliances and other property to ensure normal working conditions for employees, the acquired assets are accepted for accounting as fixed assets and are subject to corporate property tax.

A person spends about a third of his life at work. Therefore, on how comfortable you feel at your workplace, your overall performance, and hence your success, depends. If suddenly nothing works out for you and you don’t understand why, pay attention first of all to the environment that surrounds you. To provide yourself and your employees with the necessary convenience and comfort, use our step by step instructions. So, let's begin...

Stage 1 Identification of the wishes of employees regarding convenience and comfort in the workplace

To identify the wishes of employees, you can use the results of assessing their satisfaction. You can also hold a competition for the most interesting proposals for changing office or industrial space. And in a number of cases - to use the results of attestation of workplaces in terms of working conditions.

Stage 2 Determination of the possibility of changing working conditions at the workplace in terms of the layout of the premises, safety requirements and financial capabilities of companies

Representatives of the Ministry of Labor and social protection they promised that they would not penalize companies that did not figure out how to conduct a special assessment of jobs, or did not have time to complete it by the deadline set. But the GIT inspectors will pay great attention the presence of SOUT. The department has already prepared an order allowing unscheduled raids to check who has not completed a special assessment of working conditions. After the raid, inspectors have the right to issue an order to eliminate violations, and if nothing is done, organize an unscheduled inspection. In the future, offenders may be prosecuted.

But you can still avoid fines. We suggest that you familiarize yourself with the step-by-step instructions on how to organize a SOUT for office workers.

Step 1. Publication of regulatory documents

How to conduct SOUT in an organization, and does everyone need it? gives an unequivocal answer to this question. Almost all workplaces are subject to this procedure, with the exception of homeworkers, remote workers, citizens working for religious organizations or individuals who are not registered as individual entrepreneurs.

After deciding to start the SOUT procedure - a special assessment of working conditions, you need to publish:

• an order to approve the commission for the SOUT (the commission is headed by the employer, the total number of members must be odd);
• work schedule;
• list of jobs.

Step 2. Preparation of a draft contract

From 03/09/2019, the Order of the Ministry of Labor of Russia dated 12/24/2018 No. 834n is in force. Appendix No. 1 to the document contains a standard contract for the provision of services for a special assessment of working conditions. The contract has 16 sections and 8 annexes, namely:

• terms of reference for the provision of services;
• implementation plan;
• act of acceptance of the services rendered;
• Act of reconciliation of accounts;
• an order to conduct a SOUT;
• information about the organization-customer;
• a list of jobs subject to SOUT;
• a list of equipment, tools and fixtures used at workplaces subject to SOUT, as well as materials and raw materials used.

These are all the necessary papers to take into account the obligations of both parties, as well as the possible participation of third parties.

The documentation developed by officials can be used by all, without exception, organizations that plan to order services for conducting SATS. However, for enterprises of the state and municipal sector, such a model contract and all annexes to it are mandatory. This is provided for by the Federal Law of April 5, 2013 No. 44-FZ. They must use the documentation in the form that is approved. The rest of the companies have the right to adjust the contract at their own discretion, adding or deleting provisions. We offer to download a standard contract for the provision of services for the conduct of the SAUT free of charge with all the necessary annexes to it.

Model contract

Step 3. Choosing an organization to conduct

You need to know not only how to conduct a special assessment of working conditions in an organization, but also how to choose an appraiser. When choosing a company to carry out SOUT, it is important to check whether it has the authority for this type of work and whether it is registered in a special register. Only companies with a registration number have the right to conduct a special assessment.

On August 1, 2019, the Government approved and sent for approval to the State Duma changes in the federal law dated December 28, 2013 N 426-FZ, in accordance with which, when concluding an agreement for the conduct of a SCOUT, appraisers will be required to:

• submit information about the planned special assessment to the information system immediately after the conclusion of an agreement with the employer on its conduct (before it begins);
• link the moment of entry into force of the results of the special assessment with the entry of information about it into the state information system.

• motivates the employer to complete the procedure for a special assessment of working conditions;
• will ensure the filling of the state information system correct data on the results of the special assessment;
• will increase the responsibility of the employer and the appraisal organization for the results issued.

An important issue is the timing of work and the possibility of prompt elimination of identified shortcomings. varies depending on the number of employees, the industry of the organization and the presence in it. When concluding a contract, firms conducting SOUT can help you draw up required documents: orders, schedules, certificates of the number and availability of disabled people, etc., since such forms are mandatory for all companies starting a special assessment.

The number of jobs for SOUT is calculated based on the staffing. At the same time, places with the same positions working in the same room can be considered similar.

Step 4. Filling in the list of jobs

This operation can take a long time if the company employs a large number of employees. All employees are included in the list. Whether their jobs will be recognized as similar will be decided by the SATS experts during the assessment. The following information is included in the list:

• FULL NAME.;
• job title;
• SNILS (number of pension insurance certificate);
• hours of work in and out of the office;
• equipment used in the work.

The completed list is sent to the organization conducting the SUT for preparation for measurements.

Step 5. Preparation for the procedure

The meaning of preparing for the SOUT is seen in informing managers and employees about the upcoming procedure, providing access to all premises in which people work. Representatives of organizations conducting a special assessment usually explain. In an office environment, the main measured indicator is lighting, so it makes sense to make sure that there are no burned-out lamps in the fixtures, and there are table lamps in dimly lit rooms. It is also worth taking care of the availability of documentation for the main tools of labor of office employees - personal computers, because they are sources of electromagnetic radiation, which is harmful. factor of production(see 3.2.2.4 of Appendix No. 1 to ).

Step 6. Taking measurements

A representative of the special assessment commission should be present during the measurements. You need to have a printed list of jobs with you in order to mark checked places and make notes about shortcomings.

What do experts in SOUT pay attention to and take into account:

1. Ceiling height, number and power of overhead lighting fixtures.
2. The level of illumination on the desktop without taking into account natural light. To do this, close the blinds or take measurements at the very beginning of the working day or in the evening, when the sun no longer affects the readings.
3. The expert makes a sketch of the seating plan for the staff in the office, assigning a number to each workplace.

Illumination rate: 300 lx (lux) on the surface of the table, excluding the light from the table lamp. This indicator is prescribed in the hygienic standards SanPiN. When the lighting is slightly less than this indicator, for example, 260-280 lux, combined lighting is allowed, i.e., an overhead and a table lamp.

Often, representatives of the organization conducting the special assessment allow to eliminate shortcomings in the measurement process: install lamps, add overhead light. This helps to improve the results of job classes.

Step 7. Receipt of the report from the executing organization and its approval

After the completion of the measurements, the organization that conducted the SOUT prepares a report, which includes:

1. Information about the organization conducting SOUT.
2. List of jobs.
3. Protocols for assessing production factors.
4. Summary sheet of SOUT.
5. List of measures to improve working conditions.
6. Expert opinion.

This list is standard. Even if no measures to improve working conditions are required, a document on this must be drawn up. The report is approved CEO and all members of the Special Evaluation Commission.

The report is signed by all members of the commission and approved by the chairman. The report form was approved by the Order of the Ministry of Labor dated January 24, 2014 No. 33n.

Step 8. Familiarize employees with the results

This step is mandatory, and the deadline for its completion is 30 calendar days from the date of approval of the report. Each employee must sign the special assessment card, as well as sign supplementary agreement to employment contract on the inclusion of information on working conditions at the workplace. That is, it is necessary to supplement the text of the agreement with the phrase: “working conditions at the employee’s workplace are acceptable (grade 2)” or “comply with state regulatory requirements.” The law does not provide for a clear wording, the fact of introducing the results of the event is important.

Step 9. Posting Information

Data placement includes the following steps:

1. Notification of the executing organization within three days from the date of approval of the report.
2. Notification of the labor inspectorate within 30 days by filing.
3. Placement on the website of your company of summary data on SOUT.

fines

Each of the above actions is mandatory, failure to comply with any of them or violation of the deadlines is punishable by fines. For officials fines reach 10,000 rubles, for legal entities - 80,000 rubles. Each of the actions must be confirmed, for example, the notification of the executing organization - a notification of receipt of the letter, the GIT - the signature of its representative. Seems to be the most efficient way courier delivery in labor inspection, so you will be sure that your declaration is registered.

On the website of your company (if any), you need to place the entire document "Summary data" in a scanned form with the signatures of the commission members.

Despite the multi-step procedure, to carry out special assessment labor is not difficult, as the executing companies provide documentary support and accompany the process at all stages of work.

Requirements for air temperature and humidity, illumination office space and sometimes even the furniture is strictly regulated. So, if the average daily temperature outside the window is above 10 ° C, the office should have general rule 23-25°С, and if below this limit - 22-24°С. It is also determined how the working day is reduced if the room is colder than the permissible one, or vice versa, it is very hot. For example, if the air temperature in the office is 19 ° C, then you can stay in it for no more than seven hours, and if 18 ° C - no more than six hours, etc. (SanPiN 2.2.4.3359-16 "", approved. Decree of the Chief State Sanitary Doctor of the Russian Federation dated June 21, 2016 No. 81).

Separate rules exist for those who use computers in their work. The area of ​​the workplace of such employees cannot be less than 4.5 sq. m (if a flat monitor is installed) or less than 6 sq. m (if workplace equipped with an old type monitor, with a kinescope). And after each hour of work, the room should be ventilated (Sanitary and epidemiological rules and regulations SanPiN 2.2.2 / 2.4.1340-03 ""; approved by the Chief State Sanitary Doctor of the Russian Federation on May 30, 2003).

Some situations are not directly regulated by sanitary standards, but in practice they occur regularly. These include, for example, the failure of the toilets in the building. In this case, according to Rostrud, the employee has the right to refuse work, and the employer must provide him with another job that does not threaten health until the problem is eliminated. If this is not possible, downtime is declared, and the employee can count on remuneration during downtime in the amount of at least 2/3 of his salary. average salary ().

Find out what other sanitary norms and rules apply to office workers, as well as the employer's responsibility for non-compliance with them, in our infographic.