Financial support for labor protection. Occupational Safety and Health

OCCUPATIONAL SAFETY AND HEALTH
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Financial support for labor protection. Occupational Safety and Health

Occupational Safety and Health

Occupational Safety and Health / Legislative basis for labor protection

According to current legislation financing of measures to improve working conditions and safety employers, regardless of the organizational and legal forms of their activities (with the exception of federal government enterprises and federal institutions), are carried out by the employer in the amount of at least 0,2 percent of the amount of costs for the production of products (works, services).

Financing of measures to improve labor conditions and safety from the federal budget, budgets of the constituent entities of the Russian Federation, local budgets, extra-budgetary sources is carried out in the manner established by federal laws and other regulatory legal acts of the Russian Federation, laws and other regulatory legal acts of the constituent entities of the Russian Federation, regulatory legal acts of local governments.

Note that in sectors of the economy, constituent entities of the Russian Federation, territories, as well as employers, labor protection funds can be created in accordance with federal laws and other regulatory legal acts of the Russian Federation, laws and other regulatory legal acts of constituent entities of the Russian Federation, regulatory legal acts of bodies local government. Financing of measures to improve working conditions and safety can also be carried out through voluntary contributions from organizations and individuals.

We emphasize that the employee does not bear the cost of financing measures to improve working conditions and labor protection, and the employer bears all labor safety costs, due to the “natural” right and obligation of the owner and organizer of production to take care of his property independently and organize his production in accordance with all applicable regulatory requirements.

Despite the fact that the employee carries out his labor duties at workplaces controlled by the employer, uses means of production (which can become sources of harm) belonging to the employer (whether it is owned or leased does not matter), at the time the employee performs his labor duties, he is a kind of “property” of the employer, since his ability to work (labor power) is “sold” under an employment contract to the employer to perform in his interests one or another labor function necessary for production.

Moreover, the costs of ensuring normal working conditions and safety measures provided for by the legislation of the Russian Federation, as well as the costs of treating occupational diseases of workers engaged in work with harmful or difficult working conditions, in accordance with Chapter 25 of the Tax Code of the Russian Federation are included in the cost price products are withdrawn from the tax base (income tax).

We emphasize that the inclusion of labor protection costs in the cost of production actually means that these costs are paid by the consumer of the final product, and not by the employer. Therefore, the employer’s “lamentations” about bearing an unbearable burden of labor safety costs are nothing more than an illusion. In fact, the costs of labor protection are borne by society! But it is much cheaper than having millions of disabled people unable to work.

The main areas of expenses for the prevention of industrial injuries and occupational illnesses are: firstly, expenses for improving technology, replacing equipment and other “technological” measures that entail changes (it is believed that favorable) working conditions; secondly, expenses for material provision of occupational safety and health, including personal protective equipment, etc.; thirdly, the costs of organizing labor protection measures, including training of workers; fourthly, expenses for compensation of harm to workers, including compulsory social insurance against industrial accidents and occupational diseases.

Expenses for compulsory social insurance against industrial accidents and occupational diseases consist of insurance premiums to the insurer - the Social Insurance Fund of the Russian Federation and are determined by insurance tariffs established annually by the relevant federal law. The amount of insurance premiums paid within the tariff is included in the cost of production. In addition, it is allowed to direct part of the insurance premiums, in agreement with the insurer, to preventive work in accordance with the lists of preventive measures approved annually.

When considering the economic efficiency of any management decisions in the field of labor protection, we must remember that expenses (expenses) for labor protection, in principle, cannot directly generate income (profit), because they are auxiliary for production purposes and are not directly related to the production and sale of any or goods. Therefore, in practice, any entrepreneur or manager can see the specific costs of labor protection, but does not see (and in this formulation cannot see) the “income” from labor protection. However, occupational safety measures are not purely costly or unprofitable. The fact is that if in the production of goods (services) we are talking about increasing (maximizing) income (profit), then in measures for labor protection and/or production safety we are talking about reducing (minimizing) damages (losses).

Classic loss and damage analysis consists of establishing the actual number of accidents, the severity of the damage caused, and analyzing the direct losses (costs) associated with property damage, bodily injury and subsequent illness. Unfortunately, direct costs make up only a smaller part of the actual financial costs of an enterprise in the event of industrial accidents and injuries. The main part is played by indirect losses (costs). These indirect losses occur due to the time lost for the main production, but paid for by the employer, the time of middle managers, which was spent on investigating the causes of the accident and injuries, temporary stoppage of production, payment for retraining, extraordinary briefing, knowledge testing for working personnel, payment for possible overtime work in order to get back on schedule. The cost of these indirect costs significantly (several times) exceeds direct losses. The sum of direct and indirect losses constitutes the total damage from an adverse event.

If, as a result of the measures taken, the hypothetical adverse event did not occur, then we can talk about prevented damage. The prevented damage is equal to the total damage from the realization of the potential danger. This is hypothetical damage from a hypothetical accident or accident. This could have been the case, but it did not happen due to security measures! Then the difference between the prevented damage and the actual direct costs of safety measures forms a kind of “income” from these measures! Moreover, what is a loss for society as a whole and/or for individuals may be “income” for other specific individuals, for example, in the case of successful insurance of industrial risks.

In practice, it is common to increase income, and therefore it is customary to talk not about minimizing possible damage, but about increasing (maximizing) prevented damage. However, the relative simplicity and familiarity of calculating actual income (profit) and the great complexity (and almost complete novelty for our country) of calculating possible (but prevented) damage prevent the implementation of this approach in practice. The attention of listeners should be especially drawn to the fact that unprevented damage, regardless of whether it is calculated or not, recorded or not, clearly visible to the “naked eye” or hidden from the eyes of the manager, forms actual losses (losses) of the enterprise.

Let us draw the attention of readers to the fact that without learning to identify possible damage, we will never be able to prevent it. This is a serious task for our large country, which has just embarked on the path of a market economy, where administrative-command management methods still habitually dominate over market ones.

Authors: Fainburg G.Z., Ovsyankin A.D., Potemkin V.I.

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