Harmful working conditions how much interest to pay. Additional payments for harmful working conditions

The development of technology so far, unfortunately, does not protect workers from working conditions called harmful. They have a serious impact on human health.

The law obliges the employer to compensate employees for damages. For this, special payments for harmful working conditions are introduced. In recent years, there have been changes in the legislation governing this process.

Let's figure out who and under what conditions is entitled to an increase in salary in 2020.

Harmful working conditions

How is "harmful" defined?

The production process, from the point of view of legislation, includes two parties: the employee and the employer. Determining the harmfulness of the situation at the enterprise affects the content of the employment contract between them. That is, if the conditions are harmful to health, then this should be spelled out in the agreement when applying for a job.

The employer is obliged to monitor the implementation of the law, which means that it is his duty to monitor the correctness of the contract.

But it must refer to the document that established the workplace class. Under this law, the harmfulness of production or an individual workplace is determined by a special commission.

The algorithm of actions of the employer is as follows:

1. The creation by the employer of the commission for the conduct of the SAUT, its composition and the procedure for its activities are approved by the employer on the basis of an order. A civil law contract is concluded between the organization conducting the assessment and the employer.
2. Preparatory work of the commission (appointment of responsible persons, collection of initial data, approval of the schedule, etc.).
3. Conducting an assessment of the SUT.
4. Creation of a report on the conduct of the SOUT. It specifies:
   • Information about the organization conducting the audit;
   • List of workplaces at which the inspection was carried out;
   • SOUT cards;
   • Research and measurement protocols;
   • Protocol for evaluating the effectiveness of the applied personal protective equipment;
   • Consolidated statement;
   • a list of measures to improve the conditions and labor protection of employees;
   • expert opinion
5. Familiarization of employees with the report and implementation of recommendations into production practice.

Working conditions according to the degree of harmfulness and danger are divided into four classes - optimal, permissible, harmful and dangerous working conditions.

It is recommended to prescribe in local regulations for employees with harmful working conditions: the amount of increased wages, reduced time, the procedure for issuing milk and preventive nutrition, the duration of vacation in order to avoid labor disputes with this category of employees.

At the same time, all compensations and guarantees must be spelled out in an employment contract with an employee occupying a workplace with harmful working conditions (part 2 of article 57 of the Labor Code of the Russian Federation, part 2 of article 3, part 4, 5 of article 14 of the Federal Law No. 426-FZ "On a special assessment of working conditions").

Compensatory measures

It should be noted that the harmfulness of the place is different. It is divided into classes. But they all have the same characteristics associated with the impact on health.

So, additional payments must be made if in the process of work a person is exposed to:

• exposure to harmful and hazardous production factors exceeding the levels established by the standards, namely if the functional state of the employee's body is restored, as a rule, longer than before the start of the next working day;
• or if harmful factors are capable of causing persistent functional changes in the body of an employee, leading to the emergence and development of initial forms of occupational diseases or occupational diseases of mild severity;
• or if harmful factors lead to persistent functional changes in the body of the employee, leading to the emergence and development of occupational diseases of mild and moderate severity.
• exposure to harmful factors during the working day can pose a threat to the life of an employee, and the consequences of exposure to these factors cause a high risk of developing an acute occupational disease

If all documents are drawn up correctly, then the employee is entitled to a whole range of compensatory measures. These include (part 1 of article 92, part 1 of article 100, article 107, part 1 of article 117, part 4 of article 189, part 3 of article 219, part 2 of article 221 of the Labor Code RF):

• annual additional paid leave;
• reducing the duration of the work shift;
• increase in pay (at least 4% of salary);
• preferential retirement;
• providing means of protection at the expense of the employer.

Do you need on the subject? and our lawyers will contact you shortly.

The nuances of the surcharge

Legislation is allowed to carry out, and in monetary terms. So, if people are exposed to chemical, biological substances, radiation, then they are supposed to have enhanced nutrition, milk.

The employee has the right to refuse products in order to increase cash payments. The administration is obliged to provide him with compensation in a convenient way.

Compensation amounts are not subject to taxation.

If the factors negatively affecting health are eliminated, and additional payments continue, they are no longer considered compensatory. Therefore, taxes are levied on these amounts.

When harmful conditions are eliminated, the employer may stop paying extra to employees. This happens only after the next SOUT. The employee is required to change the terms of the contract.

The subtleties of the organization of production

The whole cycle where people work is far from always harmful. It happens that only some area affects health, but in general the workshop is safe. Then compensation is charged only for the time of performing specific actions. That is, its size is reduced.

In such cases, the administration has two options:

• calculate the percentage allowance for each worker, taking into account the time of his contact with harmful factors;
• everyone to pay a certain amount, not lower than the law.

As a rule, the second option is preferred. Everyone gets a certain amount of money added to their salary.

Additional compensation

The above salary supplement (at least 4%) is mandatory. That is, if there is an appropriate SOUT, the employer cannot but accrue it. But the incentive doesn't stop there.

The collective agreement may establish an additional payment for special working conditions. It is established in addition to the one determined by law.

The surcharge is not a refund. This is an incentive payment. Taxes are taken from her without fail.

Summing up

1. Workers in industries that have a negative impact on health receive additional payments and compensation.
2. Each place is subjected to a special assessment in order to establish its harmfulness.
3. Management is obliged to organize its implementation.
4. and additional payment are prescribed in the collective and labor agreement. Compliance with their conditions is mandatory for the employer, accruing and paying funds for work.

Dear readers!

We describe typical ways to resolve legal issues, but each case is unique and requires individual legal assistance.

For a prompt resolution of your problem, we recommend contacting qualified lawyers of our site.

Last changes

Our experts monitor all changes in legislation in order to provide you with reliable information.

Bookmark the site and subscribe to our updates!

Compensation for harmful or dangerous working conditions

February 18, 2017, 00:03 Oct 5, 2019 23:58

Harmful and difficult working conditions have a negative impact on the health of the employee and can cause occupational diseases. Therefore, the law provides for cash bonuses for harmful working conditions, the amount of which is determined depending on the degree of impact of adverse factors on the physical condition of the employee.

From the article you will learn:

• Why does the employer pay cash bonuses for harmful working conditions;
• how lists of additional payments for working conditions are formed in 2017;
• how to calculate additional payments for harmful working conditions;
• on the basis of which an order is drawn up on additional payment for working conditions.

Why does the employer pay cash bonuses for harmful working conditions

According to Art. 212 of the Labor Code of the Russian Federation, it is the employer that is legally obliged to provide employees with safe working conditions. Safe working conditions are those under which the impact on the employee of harmful or hazardous production factors is completely excluded or the degree of their impact does not exceed the established norm.

There are jobs, the specificity of which allows us to say that the working conditions in them do not have any negative impact on the health of the employee and, moreover, do not threaten his life. Although even in the office there are factors that can affect the physical condition of employees - electromagnetic radiation, lighting, etc. But, at least, the impact of such factors can be minimized and almost completely eliminated.

But many jobs, usually associated with production processes, are characterized by harmful and dangerous working conditions, due precisely to the specifics of these processes. Despite the fact that the degree of influence of these working conditions is very high and, moreover, they are associated with increased traumatic danger, they cannot be excluded, and it is not always possible to minimize them.

Thus, an employee performing a labor function at this workplace, by default, endangers both his health and his life. Labor activity in such a workplace, as a rule, is associated with occupational diseases. Therefore, according to the law, such an employee is entitled not only to an increased and early pension, but also additional payments for harmful working conditions.

It is clear that in the value of products produced under the threat employee health, this is taken into account, that is, this factor affects its price upwards. Therefore, the employer has not only the obligation, but also the opportunity to compensate employees for the loss of health by purchasing protective equipment for them at their own expense, certifying workplaces, ensuring labor protection and paying cash bonuses for harmful working conditions.

The list of additional payments for working conditions in 2017

Previously, workers employed in harmful and dangerous production, appropriate guarantees and additional payments were provided on the basis of the List of industries, workshops, professions and positions with harmful working conditions, which was approved by the USSR State Labor Committee (hereinafter - the List).

But after Decree of the Government of the Russian Federation of November 20, 2008 No. 870 “On the establishment of reduced working hours, annual additional paid leave, increased wages for workers engaged in heavy work, work with harmful and (or) dangerous and other special conditions labor”, benefits for employees are made only based on the results of a special assessment of working conditions at specific workplaces.

Please note: the said List is still valid, but only to the extent that it does not contradict the changes made to labor legislation over the past period.

In accordance with Art. 147 of the Labor Code of the Russian Federation, cash bonuses for harmful working conditions in 2017 are provided for workers employed in hazardous industries. That is, their work is paid at an increased rate compared to the tariff rates or salaries that are provided for similar jobs, the working conditions of which comply with the standards.

Surcharges for working conditions recognized as harmful and dangerous do not depend on what profession or specialty the employee has, but on whether his labor function includes the performance of work, the conditions of which are recognized as unfavorable to health. Therefore, in the lists of additional payments for working conditions, not only the exact name of the profession is indicated, but the specific features characteristic of a particular workplace.

In addition, it is important that these names correspond to those indicated in the qualification reference books. In accordance with the name of the position, specialty, as well as the results of a special assessment of working conditions, the amount of additional payments for harmful working conditions is also determined.

Lists of additional payments for working conditions for each specific workplace are developed by the employer based on the results of certification or special assessment and should be included in local regulations, the collective agreement. In addition, the specific amounts of additional payments for harmful and dangerous working conditions are prescribed in the employment contract concluded with the employee.

Calculation of additional payment for working conditions in 2017

According to Decree No. 870, the minimum cash bonus for harmful working conditions is set at no less than 4% of the salary or tariff rate. The maximum possible surcharge is limited by law to 24%. Therefore, until a special assessment has been made at the enterprise, payments can be made in the amount that will be established by the employer, but not less than the specified amount.

Calculation of additional payment for work in harmful working conditions can be made only on the basis of the results special prices, during which the hazard class for each specific workplace will be determined. Depending on the degree of adverse effects of working conditions, one of the following four classes can be assigned to the place of work, in accordance with the table:

Depending on the severity of the harm, one of four classes is awarded to the place of work, see the table below:

Cash bonuses for harmful working conditions in 2017 are not due to those employees whose workplaces are classified as safety class 1 or 2. The workplace, which, according to the results of the special assessment, was classified as class 4, the employee must immediately vacate, and the place itself must be canceled, labor activity in such conditions is under a direct ban.

Exceptions include situations of catastrophes and accidents, the consequences of which can pose a threat even more than work in dangerous conditions.

Therefore, the calculation of surcharges for harmful working conditions is carried out only with differentiation by subclasses of the level of safety that is assigned to class 3. Currently, there is no approved methodology for such calculations, but in practice, to determine the amount of surcharges, such a document as the Model Regulation on the Assessment of Working Conditions is used , approved by the USSR State Committee for Labor on 03.10.1986.

To calculate the additional payment for work in hazardous working conditions in 2017, the hazard class is determined empirically by describing and comparing the limit values ​​of the standards with actual indicators. In accordance with the Model Regulations, for each subclass, the corresponding score is set, coinciding with the numbering: for subclass 3.1. the score is 1, for 3.2. - 2, for 3.3 - 3 and for 3.4. - four.

Then, at the workplace, it is necessary to conduct timing and determine the total time the employee was exposed to negative factors during the shift. When calculating the amount of the additional payment, the total impact of all adverse factors, assessed in points, should be taken into account. When calculating additional payments for harmful working conditions, you can be guided by clause 1.6 of the Model Regulations. Correspondence of the degree of harmfulness of working conditions, the number of points and the amount of additional payment is shown in the table below.

The local regulation of the employer may increase the percentage of salary supplement, but according to the law it cannot exceed 24%.

Order for additional payment for harmful working conditions

If monetary surcharges for harmful working conditions were not established in the employment contract and the need to pay them was the result of a special assessment of jobs carried out at the enterprise, the employer must establish them by a special order. In addition, an additional agreement must be signed with the employee, since such a situation is a change in working conditions.

An additional agreement and a map of the results of the special assessment are the basis for issuing an order for additional payment for working conditions. An example of such an order is shown below.

You can download a sample .

From work in an unfavorable environment, human health deteriorates.

Therefore, in the Russian Federation, at the legislative level, employers are required to pay compensation to those workers who are constantly exposed to harmful effects at their workplace.

Which ones fall under the law in 2019? And what are the surcharges in this case? Let's take a closer look in this article.

Legislative regulation

In order to protect the health and life of workers exposed to the negative impact of production factors, several legislative acts have been approved in the Russian Federation.

Article 147 of the Labor Code of the Russian Federation gives them the right to receive a cash supplement. But they will be able to receive it only if the impact of the negative impact during the labor process is established during the certification of workplaces before the beginning of 2014. Such norms were established before the beginning of the specified year.

Innovations in legislation on the dangers of production factors were adopted in Federal Law No. 426 of December 28, 2013. They replaced the previously existing concept of attestation with another definition - assessment of the working conditions of personnel (SUT). Moreover, in part 4 of Art. 27 of this law, the employer may not carry out an inspection of those jobs that have been certified during the previous 5 years before the adoption of this standard. The exception affected only unscheduled analysis due to the need to conduct an analysis of the impact of the working environment.

Working personnel directly involved in the production process, where it is impossible to avoid the negative impact of the working environment, in Art. 219 of the Labor Code of the Russian Federation guaranteed right to additional salary .

In addition to it, the employee should be provided:

• reduction of working hours, which cannot exceed 36 hours per week;
• lasting from 7 days.

The employer accepts the type and amount of compensation at its discretion in accordance with the norms of the Labor Code of the Russian Federation. He is not forbidden to initiate an increase in their size. Finances for the payment of additional payments to wages are deducted from the employer's insurance premiums at rates. Compensation payments are set by insurance companies.

In some regions, there is a special tariff, which is set for severe environmental conditions. An example is the decision N 403/20-155 dated July 2, 1987, which determines the payouts of the Ural coefficient from 1.15 to 1.20.

Classification of working conditions in the workplace

What kind of harm can come from a working environment with a negative impact on human health? This is a specific factor that affects the worker in a working environment, capable of penetrating directly into the body or affecting it through wave radiation. As a result, a worker may experience an occupational disease or other disorder that causes deterioration of his condition or loss of health in his offspring.

Unfavorable factors of the working environment can cause a weak or strong impact on human health. It all depends on the working conditions in which a person works. Therefore, in each organization, it is necessary to identify workplaces where the negative environment of the working environment affects the functions of the body in order to assign one or another class to them.

The environment where human labor is carried out is divided into classes depending on the degree of deviation from the norms in which a person feels good. Special commission on OT sets the degree of deviation from the approved norms depending on the severity of the influence of a harmful or dangerous factor.

The classification includes 4 classes of negative impact working conditions:

1. Optimal. In such a working environment, a person maintains health and maintains a high level of performance.
2. Permissible (safe). In the working environment, there is no excess of maximum permissible concentrations according to approved hygienic standards. A person has time to restore his strength during the rest before going to the next shift. Participation in production processes does not adversely affect the worker, which may subsequently impair the health of the worker or affect the dysfunction of the offspring.
3. Harmful. There are factors that negatively affect a person or his offspring in the performance of official duties.
4. Dangerous (extreme). The presence of strongly influencing factors in production, which during the working day pose a great threat to life and health.

The strength of the impact on human health in an unfavorable environment (grade 3), in turn subdivided into 4 grades:

• The first is assigned to the working environment when a person undergoes functional changes that require a longer recovery period than the time between shifts. There is a possibility of permanent deterioration in health.
• The second - the influence of an unfavorable environment leads to persistent functional changes in the body, which are often diagnosed as an occupational disease. Moreover, it is precisely those organs that are affected most of all when performing work in this specialty without loss of professional ability to work.
• The third is characterized by the presence of factors that provoke the occurrence of diseases in workers that are characteristic of this profession. The body is harmed with mild and moderate severity, leading to a ban on work in this specialty.
• The fourth degree is characterized by a very negative working environment, leading to severe functional changes in the body and serious occupational diseases with loss of general ability to work.

The worker receives the right to additional payment not so much for the difficult environment where human labor is carried out, but because of their harmful effects on the human body. Therefore, the employer is obliged to accrue and pay additional wages to a person who does not spare his health for the needs of production.

What working conditions are required to pay compensation

Concern for the health of the working class was one of the main directions in the USSR. Back in 1974, a list of industries, professions and workshops with a particularly difficult working environment was officially approved. In addition to the list, instructions were developed to regulate the procedure for its use. Already from that time, additional payments were accrued to specialists whose work was associated with an unfavorable workplace environment.

At the present time, other professions have been added to the register. If the specialty in which a person works is approved in the list of specialties with especially harmful conditions, then the additional payment is paid without certification. For other employees, you still need to confirm their rights. This can only be done by a commission that conducts certification of workplaces. She analyzes the working environment and makes a final decision confirming which harmful factor causes the deterioration of the worker's health.

In all regulations assigning additional pay to employees, only working specialties with difficult factors appear. Office staff can count on such compensation only if there is evidence of negative factors in the workplace. For example, the location next to the building of waste disposal sites or hazardous industries.

Surcharge amount

At the legislative level, for the risk of loss of health when performing work in an unfavorable environment, a minimum amount of additional payment is established, which is at least 4% of the official salary of employees working in a normal environment. The percentage of the premium for harmfulness is agreed between the staff of the enterprise or its representative committee and the employer.

When the amount of the surcharge is finally agreed, the data on this is reflected in the following documents:

1. If there is a trade union committee, then the amount of additional payment is fixed in the collective agreement.
2. In between the applicant and the employer when hiring a person.
3. The head issues an order or other local act with the familiarization of the persons involved against signature.

Unfortunately, the collective agreement is not among the binding documents for all types of enterprises. Therefore, by Order of the Ministry of Culture No. 558, it was imputed that each employer should have a Regulation on wages, which is a separate administrative document for the organization. It reflects the procedure for remuneration, including the amount of additional payments.

Thus, the employer can independently increase this amount of funds, taking into account all the difficult working conditions of his employee.

Calculation procedure

The calculation is performed only after receiving the results of the certification of workplaces.

During surveys, the commission determines how far the situation does not meet favorable hygienic standards and assigns them one or another hazard class.

Depending on these data, the accountant will calculate these amounts.:

1. Employees working in a working environment of hazard classes 1 and 2 are not charged interest on wages for hazard.
2. For workers whose working environment has been assigned class 3, the additional payment is supposed to be made in accordance with the severity of the impact from harmful factors. It is also taken into account how long each person is under the influence of an unfavorable environment. The amount received should range from 4 percent of the tariff rate to a maximum of 24%.
3. Workers who have become participants in a hazardous industrial accident in class 4 are urgently removed from the labor process. They must be removed immediately due to the great risks to health and life. Only in the event of an emergency can they fulfill their duties and prevent the consequences of severe damage on a large scale.

Registration procedure

The payment of additional payments is based on the procedure reflected either in the collective agreement or in the local administrative document.

By order of the enterprise after certification the following points are approved:

• the results of the assessment of working conditions;
• a list of jobs by profession and position in which workers are involved in work with an unfavorable working environment.

The procedure for processing documentation for the calculation of additional amounts for harmfulness can be found in Special Instruction N 35 dated 22.02.2008.

The supervisory authorities over employers for the calculation of additional payments for unfavorable working conditions are Rostrud and the State Labor Inspectorate in the subjects of the Russian Federation.

If the employer evades his obligations to charge amounts for harmfulness, then the worker or the team must apply in writing to the company administration. In case of an unjustified refusal, the employee should apply for the protection of his rights to the above regulatory authorities with an application and a copy of the work book to confirm the fact of employment in the organization. Based on the received appeal, they will check the existing conditions at the workplace and the presence of negative factors.

The procedure for accrual and issuance

The amounts of additional income to wages for an unfavorable working environment can be calculated using the Model Regulation. The document was approved by the Decree of the USSR State Committee for Labor and the Secretariat of the All-Union Central Council of Trade Unions dated 03.10.1986 N 387 / 22-78. This is stipulated in the Information of the Ministry of Labor of the Russian Federation dated 01.10.2012.

Also, Rostrud, in a letter dated 19.06.2012 N PG / 4463-6-1, explained the procedure for using USSR standards, which are included in a collective or labor agreement.

In the standard provision such coefficients are provided additional payments to the tariff rate (salary):

1. severe and harmful conditions - 4, 8 and 12%;
2. especially heavy and harmful - 16, 20 and 24%.

For working pensioners The surcharge is calculated in the same way as for all other employees of the enterprise.

For compensatory surcharges for harmful working conditions, see the following video:

Employees who carry out their work in hazardous working conditions are entitled to receive additional payments for harmful working conditions, which are designed to compensate for the adverse effects of working conditions on the health of employees.

In this case, we are talking about the legally established rule on the increased salary of such employees (part 1 of article 146, part 1 of article 147 of the Labor Code of the Russian Federation). The same rule applies to hazardous work.

Surcharge for harmfulness for attestation of workplaces

First of all, the company should take into account that the additional payment for harmfulness is established for employees only if their working conditions were found to be harmful on the basis of a special assessment of labor. If, according to a special assessment of working conditions or the conclusion of a state examination, working conditions are considered safe, then such an additional payment for work in harmful working conditions cannot be established, since there are no harmful conditions themselves (part 4 of article 219 of the Labor Code of the Russian Federation).

At the same time, an organization that has employees working in hazardous conditions should take into account that the law allows companies not yet to conduct a special assessment of working conditions if five years have not passed since the certification of workplaces (certification could be carried out until 01/01/2014, see Part 4, Article 27 of Law No. 426-FZ). If, based on the results of this certification, it was recognized that employees work in harmful conditions, they retain the right to additional payment for harmful conditions until the company conducts a special assessment.

How to calculate surcharge for harmful working conditions

The current labor legislation regulates the mechanism for calculating the increase in wages for work in harmful working conditions, setting the minimum amount of the increase in wages for "harmful" work. The minimum amount of such an increase is four percent of the salary or tariff rate of employees performing the relevant work under normal working conditions (part 2 of article 147 of the Labor Code of the Russian Federation). In practice, this is most often done through the establishment of a surcharge.

However, this does not mean that all “harmful” workers should receive just such an additional payment.

Firstly, a higher salary increase can be set in the organization, taking into account the opinion of employee representatives, for example, when adopting a collective agreement. In addition, a higher percentage can be set both in an employment contract with a specific employee, and in a local regulatory act of an organization, for example, in the company's internal labor regulations (part 3 of article 147, part 3 of article 219 of the Labor Code of the Russian Federation). If an employee began working with harmful working conditions after being hired by an organization, then an additional payment can be provided for in an additional agreement to a previously concluded employment contract, not forgetting to also indicate that working conditions are harmful.

Secondly, other sizes can be established in the sectoral lists of works (due to the fact that the Decree of the USSR State Committee for Labor, the Secretariat of the All-Union Central Council of Trade Unions dated 03.10.1986 No. 387 / 22-78 continues to operate). So, for example, for coal mining, construction or construction and repair work, certain amounts of additional payments for harmful working conditions are established.

The amount of additional payment for "harmful" work should also be fixed in the payslip, since Art. 136 of the Labor Code of the Russian Federation obliges the employer to notify employees in writing about all the components that make up the salary for the corresponding period.

In addition, it is also necessary to take into account that if employees work in the northern regions, then a district coefficient should be charged for additional payment for harmful working conditions (see Decree of the Ministry of Labor of Russia dated September 11, 1995 No. 49).

Responsibility for non-payment of surcharges for harmfulness

The responsibility for incorrect calculation and / or non-payment of the considered surcharges lies entirely with the employer. In this case, the organization is liable as for non-payment of wages.

In other words, first, employees may suspend hazardous work as a measure of self-defense. Employees have the right to do this after fifteen days of salary delay and not work until it is paid (including not coming to work), it is enough just to warn the manager about this in writing. Note that there are cases when it is impossible to suspend work (part 2 of article 142 of the Labor Code of the Russian Federation).

Secondly, the organization can be held liable, which means the subsequent payment of the entire amount of wages and interest (1/150 of the key rate of the Central Bank of the Russian Federation for each day of delay - Article 236 of the Labor Code of the Russian Federation). In the internal documents of the organization, a more significant amount of interest may be established.

Thirdly, non-payment threatens to bring to administrative responsibility (a warning or a fine in accordance with part 6 of article 5.27 of the Code of Administrative Offenses of the Russian Federation).

Finally, it is possible to bring the first person of the organization to criminal liability in the form of a fine, deprivation of the right to hold certain positions, forced labor, or even imprisonment (

If an employee is employed in work with difficult, harmful or dangerous working conditions, then he is entitled to certain payments that compensate for work in conditions other than normal. What are these compensations? What is their tax regime? How is the amount of these compensations determined? Read the answers to these and other questions in our article.

1. Payment of additional holidays to employees employed in harmful conditions is a guarantee, not a compensation payment. Therefore, the amounts paid for such vacations are subject to personal income tax on a general basis and are included in the base for calculating insurance premiums for OPS, compulsory medical insurance and social insurance, including compulsory insurance against industrial accidents and occupational diseases.

2. Additional payments to wages for harmful working conditions are paid on the basis of Art. Art. 147, 164 of the Labor Code of the Russian Federation. under Art. 147 of the Labor Code of the Russian Federation, in essence, are not compensation, but are a supplement to wages, to which exemption from personal income tax does not apply. Such payments differ from compensation for hard work, work with harmful and (or) dangerous working conditions, which is established by Art. 164 of the Labor Code of the Russian Federation. These payments are not subject to income tax. Letter of the Ministry of Finance of the Russian Federation No. 03-04-06/6-165 dated August 6, 2010).

The minimum amount of compensation for workers employed in hazardous and hazardous industries is 4% of the salary (Resolution No. 870). According to the Ministry of Finance of the Russian Federation, it is also subject to personal income tax (