Improving working conditions in the office. Office greening is an event to improve working conditions. Fresh air in every office

5C is a management philosophy with which effective production begins and without which it simply cannot exist.

5C is in second place after mapping in terms of popularity of use in TechnoNIKOL. We started implementing 5C in the Company about 10 years ago and continue to this day. This tool helps achieve customer satisfaction, cost leadership, safety, and high productivity. Problems are not visible until it is organized workplace. Cleaning and tidying your work area helps uncover problems, and identifying problems is the first step to improvement. 5C are five words starting with the letter “s”:

Step 1 - “sorting” - clearly dividing things into necessary and unnecessary and getting rid of the latter.

Step 2 - “maintaining order” (neatness) - organizing the storage of necessary things, which allows you to quickly and easily find and use them.

Step 4 - “standardization” (maintaining order) - following the established procedures of the first three steps.

Step 5 - “improvement” or “self-discipline” (formation of habit) - improvement, maintenance of results achieved previously.

Figure 1. Organization of the workspace according to the 5C principle

Main goals of 5C:

1. Ensuring cleanliness in the workplace.
2. Saving time, mainly on finding what you need for work.
3. Security safe work, reducing the number of accidents.
4. Increasing the level of product quality, reducing the number of defects.
5. Creating a comfortable psychological climate, stimulating the desire to work.
6. Elimination of all types of losses.
7. Increasing labor productivity (which in turn leads to an increase in the profit of the enterprise and, accordingly, an increase in the income level of workers).

Step 1 "1C"

Sorting involves:

1. Separation of all items in the operating area into necessary and unnecessary.
2. Removing unnecessary items from the operating area.

To remove unnecessary items from the operational area at the initial stage of implementation, we used the so-called “red tag campaign”, when a red tag (flag) is attached or hung on each item that is a candidate for removal. All employees of the department where the sorting took place were involved in this process, and as a result, items were identified that:

• must be immediately removed, thrown away, or disposed of;
• should be moved to a more suitable storage location;
• must be left and their places must be created and designated for them.

For items with red flags, a “quarantine zone” was organized, which was sorted through once a month. Items that remained in the quarantine zone for more than 30 days were either moved to a permanent storage location, usually in a warehouse area, or sold, and sometimes disposed of.

The red label can be a regular red sticker with the date on which the item was moved to the quarantine zone, or it can be more complex in form: with information about the unit, the reasons for moving to the quarantine zone, those responsible, etc. An example of a red label in Figure 2.

Figure 2. “Quarantine zone” with items placed in it with red flags

Step 2 "2C"

It is not enough to put everything in its place once; this order must always be observed by everyone. When walking around workplaces at the initial stage of 5C implementation, many problems arose with returning tools and equipment to their place. Some time passed until the optimal location for items in the operating area was selected, which allowed any employee to easily use, quickly find and return documentation, tools, materials, and components to their place. When marking the place where items were stored, we tried to use principles that would make it possible, at the first glance at any place, to immediately determine what should be there, the number of items and their shelf life. For these purposes, different visualization methods were used:

1. Outlining objects - drawing the outline of an object on the surface where the object should be stored

Figure 3. Quality table, production of mineral insulation, Ryazan

Figure 4. Outlining objects on the quality table, production of mineral insulation, Ryazan

Figure 5. Stand with tools, metalworking area, Yurga

Figure 6. Stand with tools (vertical placement and storage of tools), production area, Khabarovsk

Figure 7. Table with tools (horizontal placement and storage of tools), production site, Khabarovsk

2. Color marking, in which different types of tools and devices correspond to different colors

Figure 8. Photo of centrifuge connectors with a mating part that matches the color, production of mineral insulation, Ryazan

Figure 9. Color marking of pipelines at the binder preparation site, Khabarovsk

3. Marking with paint to highlight storage areas on the floor and/or aisles

Figure 10. Designation of saw storage locations in the production workshop, Ryazan

Figure 11. Metalworking area, production of mineral insulation, Zainsk

Figure 12. Open storage area, production of mineral insulation, Ryazan

Figure 13. Spare parts warehouse, mineral insulation production, Yurga

Paint marking is also used to mark dividing lines between work areas or transport passages.

Figure 14. Workshop for the production of mineral insulation, Ryazan

Step 3 "3C"

There is a saying: “clean is not where they sweep, but where they don’t litter.” Of course, keeping clean involves cleaning workplaces, making equipment and the workplace tidy enough for inspection, but the main thing was to create conditions under which the formation of dirt and dust was reduced to a minimum permissible quantity. This process continues to this day; many proposals have been submitted on this topic to improve equipment or the workplace.

It would seem that everyone understands the benefits of cleaning:

• a clean workplace that is pleasant to work in (which improves the employee’s emotional state and makes the workplace more attractive);
• constant readiness to work on everything that may be required to complete production tasks;
• ensuring the safety of work (for example, spilled machine oil and puddles on the floor can lead to injury);
• ensuring the operability of the equipment (there is no risk of dust and dirt getting into the operating mechanisms);
• absence of marriage.

However, the transition from belief to action, especially in older plants with a 50-year history, has not been easy. In all departments, cleanliness checks are carried out in accordance with predetermined cleanliness criteria (cleanliness in the office and in the production workshop are not the same thing), which are indicated in the checklist. The checklist for a number of areas describes in detail the content and procedure for cleaning work, and there are photographs of the places where they were carried out:

To simplify periodic inspection, checklists were attached next to the relevant equipment to quickly check for correctness of completion and eliminate any deficiencies identified.

There is another simple tool for monitoring the standard of cleanliness of the workplace - this is a photograph of the workplace as it should be. Below is an example.

Figure 15. Cleanliness standard, mineral insulation production, Ryazan

Step 4 "4C"

Standardization is the creation of a unified approach to performing tasks and procedures. The main purpose of this stage is to prevent deviation from the continuous implementation of the first three stages. To standardize means to develop a checklist that is understandable and easy for everyone to use. Below is an example of the tabular part of the check sheet for production division and office.

Checklist for production department

Office Checklist

Fulfillment of 5C requirements is part of the professional certification of workers and engineers and has long become a general cultural norm - from the director’s office to production and auxiliary premises.

Figure 16. Workplace standard in the industrial zone of Ryazan

Figure 17. Board 5C in a finished product warehouse, mineral insulation production, Khabarovsk

Figure 18. Standard of the workplace of the chief power engineer, production of mineral insulation, Khabarovsk

Figure 19. Workplace safety standard, mineral insulation production, Chelyabinsk

Step 5 "5C"

The fifth stage is improvement or self-discipline, maintaining the results achieved previously. The stability of the 5C system does not depend on how well the procedures of the first four stages are implemented, but on whether the first four stages will be supported by the fifth.

Unlike the first four “Cs,” improvement cannot be implemented as a technique; the results of improvement cannot be measured, but conditions can be created that will encourage employees to further activities within the 5C system. The TechnoNIKOL Company uses various tools for this: 5C slogans, 5C posters, information boards “Was” - “BECAME”, 5C mailings, visits to departments where 5C is being implemented, etc.

Figure 20. Posters 5C, production of mineral insulation, Cherkassy

Figure 21. Fragment of the information board 5C “WAS” - “BECAME”, Ryazan

Figure 22. Securing personal responsibility at the finished product warehouse, Zainsk

Everyone knows that work efficiency directly depends on a properly planned workplace, but not everyone knows that by properly planning an employee’s place, you can almost double your productivity, that is, by 100%.

For a smart manager, such knowledge can become a kind of weapon in a competitive war, since it alone can increase employee productivity only through competent planning.

Accordingly, the opposite is also true. An improperly organized workplace results in headaches, impaired vision, poor posture, and rapid fatigue. Therefore, it is very important when expanding your staff or moving to a new office to start with proper workplace planning.

The main factors influencing the comfort of work in the office:

1. The color scheme of the room.
2. Lighting.
3. Availability of comfortable chairs.
4. Location of workplaces.
5. Privacy of the workplace.
6. Ease of movement.

Color

When arranging an office, you can use any colors, but you also need to take psychology into account. The color should not be boring, the walls should not be bright, otherwise they will tire the eyes. When choosing an office color, you should understand what is required from the color - concentration or a lively atmosphere.

When choosing colors you should adhere to two rules

1. Warm colors make the room visually smaller. Cold ones visually enlarge the room.
2. It is better to make the ceiling lighter than the walls, the walls lighter than the floor, it looks more natural, since in nature the earth is also darker than the trees, and the trees are darker than the sky. Exception: If you want very high ceilings to appear lower, choose darker colors for the ceiling than for the walls and floor.

Room lighting

The performance of employees directly depends on the lighting of the room. In poor light, fatigue increases, headaches occur and vision deteriorates. In addition, light affects brain function and the general psychological state of a person.

1. Daylight is best for indoor lighting. It does not hurt the eyes, and it has a good effect on a person’s psycho-emotional state. Therefore, it must be used in maximum quantities. Light should penetrate well into the room. If there are partitions installed in the room, they should be matte.
2. A person in an office feels better and works more efficiently with regular changes in color scenarios that correspond to human biorhythms. Now this system is very popular in Europe. The intensity of the color and its chromaticity are subject to change. For example, in the morning and afternoon the light is cold, in the morning there is a lot of blue in its spectrum; during the day - green; In the evening the light becomes warmer and yellow and orange colors predominate.
3. Lamps and switches should be selected carefully and placed thoughtfully. When equipping office premises, you should avoid shadows, glare, flickering, chaotic variety of light and lamps that distract the attention of workers.

Comfortable office chairs.

The comfort of an office chair, one of the most important factors affecting worker fatigue. A poorly chosen chair quickly tires your back. Constant discomfort prevents an employee from fully concentrating on work, thereby losing productivity.

How to choose the right chair?

1. The chair should support the person so that a right angle is maintained between the hip and spine.
2. The height of the chair should be easily adjustable.
3. The seat should have a small recess so that the pressure on the body is distributed evenly.
4. To ensure that the chair does not put pressure on the hips, it should have a seat slightly tilted down.
5. The position of the back of the chair should be adjusted so that a person finds the most comfortable position for himself.
6. To prevent your back from getting tired, it should rest against the back of the chair.

Use of office space.

Planning a workspace is one of the most difficult tasks. Many factors must be taken into account here. First of all, you should pay attention to which department the person works in, whether you often have to leave the premises, and whether there are visitors. This can be especially difficult if the necessary resources are in short supply.

If a lot of clients come to the office, then the middle of the room should be free. Here it is best to place corner tables in two opposite corners, and also to place two tables near two walls.

All materials and office equipment necessary for work must be locatednot far away so that the workflow does not stop with constant movement, say, from the printer to your place.

If a device is used by all employees, it should be located at an equal distance from everyone.

The office shouldn't be too cramped. Crowding creates additional noise, which negatively affects work efficiency. In the afternoon, it is already difficult for a person to concentrate. The hum of nearby computers, conversations on the phone, and extraneous noise reduce the work process to nothing.

Too cramped spaces greatly impair employee performance. By saving on the size of the premises, you can lose much more on an incorrectly organized work process. It is recommended to adhere to international ergonomic standards:

1. There should be a minimum amount of space under your feet 58 cm along the length of the table.

2. The size of the working surface of the table must be at least 1.28 m2 (square meters) = 160X80 cm. Only in exceptional cases is it allowed 120 cm.

3. For free movement in the workplace, at least 1,5 m 2 . Moreover, the distance from the table should not be less 2 m.

4. If any part of the table is less than80 cm , it cannot be considered working. If there are side containers on the table, the width of its working surface should be more 120 cm.

Afterword.

In 2008, research in the field of ergonomics was carried out at the Karolinska Institute in Stockholm. According to these studies:

33% of working Europeans complain of lower back pain,

Employers don't promise easy work to your employees. But they usually don’t even suspect that they have certain rights to their working conditions. What should a workplace be like in an office?

Temperature

The temperature regime of the office space in the warm season should be +23-25°C, in the cold season +22-24°C. If the thermometer deviates from the specified levels, the employee has the right to limit his stay at the workplace (continuously or cumulatively for a working day).

If the office temperature exceeds +29°C, the working day should not exceed 3-6 hours. When a manager ignores the problem of overheating of his employees, a complaint can be filed against him with the Sanitary and Epidemiological Service of Russia. If the arriving experts confirm the complaint, the boss will be fined 10-20 thousand rubles. or suspend the company’s activities for up to 90 days (Article 6.3 of the Code of Administrative Offenses of Russia).

Lighting

The standard illumination range is considered to be 300-500 lux. Scientists also remind that absence has a negative impact on staff performance. Blinds or curtains must be attached to the window. If there is no window at all, employees have the right to a working day shortened by 1 hour, 7 days additional leave and an increase to wages. If the listed standards are not observed, the manager violates the rules and regulations of labor protection and falls under administrative liability in the form of a fine of up to 5 thousand rubles. (20 thousand rubles for violation of fire safety rules).

Noise

Constant noise exposure of 80 decibels or more is considered harmful. For comparison: normal phone conversation- this is about 62 decibels, the sounds that the roof makes in the rain are about 30, the rustling of leaves is about 20.

Personal space

Each employee with a modern work computer is entitled to at least 4.5 m² of office space. For computers with CRT monitors, this norm is even higher. The distance between the desktops on which the monitors are installed must be at least 2 m on the front side. The lateral distance between the edges of the monitors must be at least 1.2 m. The minimum distance between the eyes and the surface of the monitor is 0.5 m.

Other standards

The employer is also obliged to provide subordinates with a place for lunch, rest rooms and a first-aid post (Article 223 of the Labor Code of Russia). Article 226 provides for deductions for improving the working conditions of personnel in the amount of at least 0.2% of the total costs of producing goods or services.

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

Responsibilities for ensuring safe working conditions rest 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 when they perform labor responsibilities, but also sanitary, medical and preventive services in accordance with labor protection requirements. In this case we are talking about (Article 223 of the Labor Code of the Russian Federation):
on equipment for workers in sanitary facilities, premises for eating, providing medical care, lounges in work 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 medicines and drugs for first aid, etc.

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

Such clarifications are not contained in the letters of the Russian Ministry of Finance. Therefore, before recognizing certain expenses for improving working conditions or taking household appliances into account, it is advisable, firstly, to draw up documents that will help confirm these expenses, and, secondly, to analyze how arbitration practice develops 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 regulatory document, for example, in the regulations on labor protection, internal rules labor regulations, instructions on labor protection and safety precautions, orders or instructions from the manager. 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 in the workplace, including equipping the workroom with air conditioners, fans, heaters, air ionizers, curtains, blinds, comfortable furniture, etc.;
creation of sanitary and living conditions for rest and nutrition of employees during the working day (equipment of premises for eating and rest, purchase of electric kettles, coffee makers, microwave ovens, refrigerators, water coolers and most drinking water, kitchen furniture and utensils).

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

Let us note that, according to Article 8 of the Labor Code of the Russian Federation, a collective agreement may provide for the need to coordinate the adopted local normative act with a trade union organization or other representative body of the labor collective. The procedure for taking into account opinions 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 rules and other regulatory legal acts of the Russian Federation. This is stated in paragraph 1 of Article 25 Federal Law dated March 30, 1999 No. 52-FZ “On the sanitary and epidemiological welfare of the population.” This means that in a local regulatory document or the corresponding section of an employment (collective) agreement, the employer can refer to the sanitary and epidemiological rules and regulations (SanPiN) and construction norms and regulations (SNiP) currently in force in Russia.

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

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

Let’s say that due to production (work) conditions, it is impossible to provide workers with breaks for rest and food. 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 production (work) and places for rest and eating must be recorded in the internal labor regulations or other local normative act. The more detailed this document describes what furniture, household appliances, dishes and electronics (for example, a TV, stereo, DVD player) the organization undertakes to purchase for the rest room and meals, the more likely the company is to prove the validity of the costs for equipment and maintenance of such premises.

Additional documents confirming the need to purchase household appliances for the office may include job descriptions of employees, which provide for continuous work (without a meal break) during the day or irregular working hours or round-the-clock duty.

Often, organizations purchase one or another household appliances and electronics in order to use them not to satisfy the sanitary needs of employees, but directly in the production process. For example, insurance companies record damage to insured property using cameras and video cameras. Organizations involved in construction and major repairs also actively use photographic equipment to record the volume and control the quality of work performed. VCRs and stereo systems can be used to instruct and train personnel on industrial safety rules.

In such situations, in order to justify the costs of purchasing household appliances and electronics, it is advisable to indicate, when transferring them into operation, in which departments and for what purposes they will be used. Such information is usually reflected in the act of acceptance and transfer of fixed assets (form No. OS-111), materials accounting card (form No. M-1722), order or instruction of the manager. If the organization describes in detail the technological or management process, that is, there are technological maps, provisions on quality control of manufactured products (work performed, services provided) and other similar documents, the procedure for using household appliances and electronics for production purposes must be fixed in these documents.

At the same time, the employing organization should be prepared for the fact that even if the listed documents are available, its right to have expenses on household appliances and electronics recognized 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 spelled out in labor (collective) agreements and local regulations, the greater the likelihood of proving in court the legality of accounting for income tax purposes for expenses on household appliances and electronics.

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

Of course, a small business is unlikely to waste time on drawing up these documents for the sake of one electric kettle. It is easier not to take into account the costs of its acquisition for tax purposes. But for a large or even medium-sized enterprise that has a significant number of similar 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 for itself what costs it needs to conduct its activities.
The Constitutional Court, in Ruling No. 320-O-P dated June 4, 2007, indicated that the validity of expenses that reduce income received for profit tax purposes cannot be assessed from the point of view 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 assess its effectiveness and expediency.

Judicial control is not intended to verify economic feasibility decisions made by subjects entrepreneurial activity. This is noted in the resolution of the Constitutional Court of the Russian Federation dated February 24, 2004 No. 3-P. The Supreme Arbitration Court of the Russian Federation adheres to a similar position. Thus, in paragraph 1 of the resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated October 12, 2006 No. 53, it is stated that arbitrage practice resolution of tax disputes is based on 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 a tax benefit (legal reduction in the amount of tax liability), are economically justified, and the information contained in tax return And financial statements, reliable. Thus, the burden of proving the unjustification of certain expenses of the organization and the unjustification of their accounting for profit tax purposes rests with the tax authorities.
Tax accounting of expenses for ensuring normal working conditions

The organization's expenses for ensuring normal working conditions are included in other expenses that reduce taxable profit 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, she does not have the right to recognize expenses for the acquisition of these objects at a time. After all, such assets are depreciable property. That is, their cost will be included in expenses gradually as depreciation is calculated.

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

To confirm the need for the costs of purchasing and installing heating, ventilation and air conditioning systems in office and production premises, the organization needs 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 of 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 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 values ​​of microclimate indicators at workplaces in industrial premises. In summer, the air temperature in the room should not exceed 25 ° C with a relative air humidity in the range of 40-60%. These standards are optimal and provide workers with a feeling of thermal comfort during the working day and contribute to high level performance.

If we are talking about office premises, references 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 standards 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 Decree of the Chief State Sanitary Doctor of Russia dated 06/03/2003 No. 118. Paragraph 4.4 of this document states that in the premises in which computers are installed, it is necessary to carry out systematic ventilation after every hour of working on the computer;
SanPiN 2.2.2.1332-03 “Hygienic requirements for the organization of work on copying and duplicating equipment”, put into effect by Decree of the Chief State Sanitary Doctor of Russia dated May 30, 2003 No. 107. Paragraph 5.1 of the said document states that the room in which copying equipment operates , must be equipped with heating, ventilation and air conditioning systems.

Let's turn to arbitration practice. In a resolution dated July 26, 2006 in case No. A55-32558/2005, the Volga Region Federal Antimonopoly Service 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 legality of recognizing, for profit tax purposes, expenses for the purchase of a heater, a household air conditioner (resolution dated August 21, 2007 in case No. A57-10229/06-33) and a fan (resolution dated October 28, 2008 in case No. A55-865/08). Arguments of taxpayers: expenses for the purchase of these objects (including through depreciation) fall under 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 agreements contracts An additional argument in the case of the fan was a reference to clause 4.4 of SanPiN 2.2.2/2.4.1340-03, according to which rooms with operating computers must be ventilated every hour. Since installing the fan ensures normal operation computer equipment, the costs of its acquisition are of a production nature and can be taken into account when calculating income tax.

There are other examples court decisions, in which arbitration courts supported taxpayers who reduced taxable profit for the costs of purchasing air conditioners, fans and other similar equipment (including through depreciation). It's about on the decisions of the Federal Antimonopoly Service of the North-Western District dated November 28, 2006 in case No. A56

34718/2005, FAS Moscow District dated March 13, 2008 No. KA-A40/1415-08 in case No. A40-33923/07-127-185 and FAS Ural District dated May 14, 2008 No. F09-3355/08-C3 in case No. A07-15074/07.
Refrigerators, kettles, coffee makers, kitchen furniture, dishes and equipment for eating areas

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

The standards by which canteens and rooms for eating should be equipped are established in paragraphs 2.48-2.52 of SNiP 2.09.04-87. Thus, if there are more than 200 people working per shift, the organization must have a canteen, and if there are up to 200 people, there must be a canteen or canteen-dispensing area. If the number of workers is less than 30 people per shift, instead of a canteen you can equip a room for meals.

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. In small organizations in which the number of employees does not exceed ten people per shift, instead of a room for meals, it is allowed to allocate additional space in the dressing room (locker room) 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 meals and equipping this room with the necessary household appliances, kitchen furniture and utensils, it is advisable to include in a collective agreement or local regulatory act (for example, in internal labor regulations) a condition on providing employees with this premises. In these documents you need to make a reference to Article 223 of the Labor Code of the Russian Federation and SNiP 2.09.04-87. With this documentation courts, as a rule, confirm the right of taxpayers to recognize such expenses for income tax purposes. Here are some examples of similar court decisions:
Resolution 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 indicated that the costs of purchasing household appliances (refrigerator, juicer, kitchenette, coffee maker, etc.) were made to ensure a normal working day and are associated with 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;
Resolution 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 costs of purchasing a refrigerator and microwave oven as legitimate. After all, they are necessary for equipping the room in which food is eaten, and therefore 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 purchasing refrigerators, kettles, microwave ovens, freezer, electric stoves, dining tables, TVs and other objects are associated with the arrangement of rooms for lunch and rest and are necessary for organizing normal working conditions for workers, that is, they are economically justified and aimed at generating income.

Let's say the organization has neither a canteen nor a special room for meals. The absence of a separate room for eating does not relieve the employer of the obligation to provide normal working conditions. In such a situation, workers should be given the opportunity to have lunch directly at their workplaces (Article 108 of the Labor Code of the Russian Federation). Consequently, the costs of purchasing refrigerators (Resolution of the Federal Antimonopoly Service of the Central District dated January 12, 2006 No. A62-817/2005), a microwave oven (Resolution of the Federal Antimonopoly Service of the Volga Region dated September 4, 2007 in case No. A65-19675/2006-SA1-19), coffee makers ( resolution of the Federal Antimonopoly Service of the Moscow District dated December 18, 2007 No. KA-A40/13151-07 in case No. A40-192/07-4-2), electric kettles (resolution of the Federal Antimonopoly Service of the Northwestern District dated April 21, 2006 in case No. A56-7747/2005 ) and other household appliances can be qualified as expenses for creating normal working conditions and taken into account when calculating income tax.
Bottled drinking water and coolers

Many organizations purchase not only various household appliances for their employees, but also provide them with clean drinking water. The Russian Ministry of Finance believes that expenses for the purchase of drinking water and rental of a cooler can be recognized for profit 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 December 2, 2005 No. 03-03-04 /1/408). However, recently, arbitration courts usually do not agree with this position. In their decisions, 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 (resolutions of the FAS Volga District dated March 20, 2008 in case No. A55-9669/07-3 and the FAS Moscow District dated 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 found the costs of purchasing drinking water and paying for auxiliary equipment for its consumption to be unreasonable in the presence of a centralized water supply (resolution of the Federal Antimonopoly Service of the Ural District dated September 5, 2006 No. F09-7846/06-S7 in case No. A60-41504/05).

Naturally, the results of an analysis of tap water, indicating its low quality, the presence of rust, sediment, and mechanical impurities in the water, will be an additional and quite significant argument for including the cost of purchasing drinking bottled water in expenses. 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 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), the costs of purchasing televisions, stereo systems, DVD players and other equipment are much more difficult to justify. The Russian Ministry of Finance has repeatedly spoken out categorically against the inclusion of televisions in depreciable property (letters dated January 17, 2006 No. 03-03-04/2/9 and dated September 4, 2006 No. 03-03-04/2/199). According to the financial department, such property is of a non-productive nature, even if the organization uses televisions to obtain operational information of an economic nature.

There is a greater chance of confirming 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. Please note that it is not necessary to provide a separate room for workers to rest. For these purposes, you can allocate a place in the reception area, secretariat, meeting room or meeting room, or use the room for meals. The employer’s obligation to equip such premises must be enshrined in a collective agreement, local regulation or other similar document.

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

Another example is the resolution 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 costs of purchasing a TV and various household appliances (refrigerators, kettles, microwave ovens, freezers, electric stoves, etc.) are associated with the arrangement of rooms for lunch and rest and are necessary for organizing normal working conditions for workers. In other words, such expenses are economically justified, aimed at generating income and, therefore, taken into account for tax purposes.

Let's say a TV, VCR, video camera, camera or other equipment is used in the production process, for example, for conducting instructions, training or presentations, recording damage or the volume of work performed. As already mentioned, the procedure for their use should be specified in the local regulatory document (description technological process, order or instruction of the manager). In the presence of such evidence, the courts usually support taxpayers and recognize the legality of accounting for expenses (resolutions of the Federal Antimonopoly Service of the North-Western District dated 04/21/2006 in case No. A56-7747/2005 and the FAS Ural District dated 09.24.2007 No. Ф09-7797/07-С3 in the case No. A60-36582/06).
Vacuum cleaners and other cleaning equipment, detergents and cleaning products

Currently, the costs of purchasing detergents and cleaning products, disposable paper towels, toilet paper, napkins, 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 responsibilities of the employer (Article 223 of the Labor Code of the Russian Federation).

These costs relate to expenses for economic needs and are reflected as part of material expenses 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 hygienic products used corresponds to the area of ​​the premises and the number of employees. Otherwise, such expenses may be considered economically unjustified.

Arbitration courts, as a rule, confirm that the purchase of dishwashing liquid, washing powder, toilet paper, and other cleaning and detergents is due to the need to comply with sanitary and hygienic requirements and allows maintaining production and administrative premises in proper condition (resolution of the Federal Antimonopoly Service of the Volga Region dated 03.07 .2007 in case No. A65-20634/06 and resolution of the Federal Antimonopoly Service of the Moscow District dated December 25, 2006, December 27, 2006 No. KA-A40/12681-06 in case No. A40-20791/06-118-198).
Curtains, blinds, mirrors, aquariums, indoor flowers and other interior items

To justify the costs 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 items for their care. The Russian Ministry of Finance 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 May 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 basic 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 purchasing and servicing 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 expenses as depreciation is calculated. If the deadlines beneficial use interior and the building itself do not coincide, the interior can be accounted for as a separate inventory item of fixed assets.

Thus, the FAS Moscow District, in resolution dated January 21, 2009 No. KA-A40/12910-08 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 attract customers, increase the cost of renting premises and efficiency trading activities. Taking into account these arguments, the court found the costs of maintaining aquariums and decorative landscape compositions to be justified.

Method two. Confirm that decorating premises in a special style increases the attractiveness of the property for potential clients(buyers, tenants, etc.). After all, the costs of purchasing interior items are aimed at creating a favorable image of the taxpayer among external visitors, therefore they are of a production nature and reduce taxable profit. This option is suitable for those organizations that rent out premises or are engaged in trade, providing services, that is, they have sales or client rooms, showrooms, shops and other premises for servicing customers.

For example, the Federal Antimonopoly Service of the Moscow District, in its resolution dated 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 acquisition costs artificial flowers to decorate the client room. In another case, the court also came to the conclusion that the costs of installing aquariums in premises in which workplaces are rented out can be recognized when calculating income tax (Resolution of the Federal Antimonopoly Service of the Moscow District dated 09/07/2006, 09/11/2006 No. KA-A40/ 8421-06 in case No. A40 76012/05-116-623). The fact is that most of these rooms do not have windows, and 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 a given 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 the following arguments of organizations:
Resolution 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 in the premises where computers and office equipment work, and increase air humidity in these premises. Consequently, the company rightfully reduced taxable profit by the amount of expenses for the purchase of indoor flowers and care products;
resolution of the Federal Antimonopoly Service of the Moscow District dated December 25, 2006, December 27, 2006 No. KA-A40/12681-06 in case No. A40-20791/06-118-198. Since the dishes and furnishings were purchased for use in the taxpayer's building, which was operated for industrial purposes, and ensured the normal work process, the court agreed to recognize 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 purchased property does not depend on how the organization takes this property into account when calculating income tax. An exception is regulated expenses (for example, entertainment, advertising). The amount of VAT on such expenses is subject to deduction in the amount corresponding to the standards for recognizing these expenses for profit tax purposes (clause 7 of Article 171 of the Tax Code of the Russian Federation).

Consequently, if an organization carrying out activities subject to VAT has accepted accounting household appliances (equipment, interior items, etc.) and has correctly executed primary documents and an invoice for it, then it has the right to deduct the “input” VAT on acquired assets general procedure. However, the Russian Ministry of Finance believes that VAT on non-productive property cannot be deducted (letter dated January 17, 2006 No. 03-03-04/2/9). The tax authorities are of a similar opinion. In letter No. 03-1-08/204/26-B088 of the Ministry of Taxes of Russia dated January 21, 2003, it was explained that VAT amounts on property purchased for one’s own needs (kettle) are not accepted for deduction. In other words, the right to deduct VAT depends 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. Arbitration courts do not support this position either. 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 (resolution of the Federal Antimonopoly Service of the Ural District dated April 24, 2006 No. F09-2909/06-S7 in case No. A60-35156/05, FAS Volga District dated July 1, 2008 in case No. A57-10917/07 and dated April 23, 2009 in case No. A55-9765/2008).

So, an organization has the right to deduct VAT amounts claimed on purchased household appliances and electronics, even if it does not have the right 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 objects are recognized in tax accounting, problems with deducting VAT on them should not arise. This is confirmed by the decisions of the FAS Volga District dated 08.28.2007 in case No. A55-17548/06 and the FAS Far Eastern District dated 02.06.2009 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 records household appliances, electronics and equipment purchased to satisfy the sanitary needs of workers and create normal working conditions has not been resolved. But the answer to it depends on the amount of property tax that the organization must pay to the budget.

As already mentioned, tax authorities most often prohibit companies from reducing taxable profit by the amount of expenses for the purchase of household appliances, equipment, interior items and other similar objects. 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.

First opinion. 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 taken into account 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 fixed assets or reflected as inventory. The fact is that in the Regulations 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 assets.

If household appliances meet the requirements listed in paragraph 4 of PBU 6/01, in accounting they should be included in fixed assets, the useful life should be determined and depreciation should be calculated during this period. To bring tax and accounting accounting closer together, it is advisable to establish equal useful lives for the named 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 commissioning (clause 5 of PBU 6/01). Moreover, the organization can independently establish in its 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 journals of accounting, issue or movement of objects, assign them to financially responsible persons, reflect them on off-balance sheet accounts, etc.

Majority household appliances costs less than 20,000 rubles. This means that in accounting their cost can be included in expenses immediately after commissioning. In this case, 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 does not participate in the calculation of property tax.

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

The Russian Ministry of Finance shares a similar opinion. In a letter dated 04/21/2005 No. 03-06-01-04/209, he explained that when purchasing 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.

Requirements for temperature and humidity, lighting office space, and sometimes even furniture are strictly regulated. So, if the average daily temperature outside the window is above 10°C, the office should be general rule 23-25°C, and if below this limit – 22-24°C. It is also determined how the working day is shortened if the room is colder than permissible or, conversely, 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 it is 18°C ​​- no more than six hours, etc. (SanPiN 2.2.4.3359-16 "", approved. Resolution of the Chief State Sanitary Doctor of the Russian Federation dated June 21, 2016 No. 81).

There are separate standards for those who use computers in their work. The workplace area of ​​such employees cannot be less than 4.5 square meters. m (if a flat monitor is installed) or less than 6 sq. m (if the workplace is 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, malfunctioning 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 his health until the problem is resolved. If this is not possible, downtime is declared, and the employee can count on wages during downtime in the amount of at least 2/3 of his average salary ().

About what other sanitary norms and rules apply for office workers, as well as the employer’s responsibility for non-compliance, learn from our infographics.

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