The procedure for registering tax documents in production
Among the documents that the law requires to be created during the investigation of the circumstances of the incident:
- notification of group NS (severe or fatal);
- act on accidents at work (form N-1 or N-1PS, if the accident occurred with a professional athlete);
- act on the investigation of a group accident (severe or fatal) in form 4;
- conclusion of the state labor inspector for the National Assembly;
- protocol for interviewing a victim in an accident, an eyewitness or an official;
- protocol for inspection of the PS site;
- communication about the consequences of accidents at work and measures taken regarding it;
- journal of registration of NS at work.
The specific package of documents depends on the circumstances of the National Assembly. But if it is recognized by the commission as related to production, then entering information about it in the Journal of Registration of Tax Inspectorate at Work is mandatory.
Sample journal and filling example
The main document from which the organization should take information is the Accident Report, drawn up in Form N-1
. If there is information that is taken from memory or other sources that are not official documents, the entry will not be considered valid. Identification of non-compliance will lead to the need to eliminate deficiencies. Information from documents must be accurately transferred to the accident log.
The incident investigation process consists of seven stages:
- Providing first aid.
- Preventing the development of an incident.
- Notifying relatives about the incident. The labor inspectorate, prosecutor's office, insurance company, and so on must also be notified.
- Formation of a commission that will investigate the emergency.
- Interviewing witnesses, conducting research based on testimony.
- Filling out documents about an accident.
- Filling out the log book.
The filling order can be broken down into several sequential steps, each of which addresses a specific column:
Sample of filling out a logbook for registering accidents.
Forms of documents for registration of tax assessment in production
Both the investigation itself and the written recording of its results must be formalized properly and in strict accordance with the procedure established by law.
The forms of documents that should be used for investigating and recording accidents, and the Regulations on the peculiarities of investigating industrial accidents in certain industries and organizations, are approved by Resolution of the Ministry of Labor of the Russian Federation dated October 24, 2002 N 73.
The employer must keep the tax registration log for 45 years.
Every accident that occurs at work is subject to mandatory documentary recording, in accordance with Part 1 of Art. 230.1 of the Labor Code. The employer is obliged to draw up a special accident register in Form 9, maintain and store it. The form of the document was approved by Resolution of the Ministry of Labor dated October 24, 2002 No. 73.
How are records kept?
Industrial accidents can be individual, when 1-2 people were injured, or group, when more than two people were injured as a result of the accident.
Immediately after the incident, a special commission is organized that investigates the causes and determines those responsible for the accident.
The following accidents are taught and recorded:
- Injuries, including from another person.
- Injuries.
- Burns and heatstroke.
- Bites of animals, insects, reptiles.
- Burns.
- Frostbite.
- Drowning.
- Exposure to electric current.
- Damage resulting from explosions, destruction, emergency buildings and unreliable structures.
After the investigation of the accident, all entries must be transferred to the register of industrial accidents according to standard form 9.
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The document must be stored for 45 years , but most experts agree that this document must be stored permanently as long as the enterprise operates.
Cases to be investigated as an accident
In the process of performing his labor functions at an enterprise or organization of any form of ownership, an employee may, due to circumstances, be injured. Such an incident requires consideration and recognition as an industrial accident.
According to Article 227 of the Labor Code, not only persons hired under an employment contract, but also citizens performing labor duties in his interests can take part in the activities of the employer. For example, students under an apprenticeship contract, convicts hired to work, citizens performing socially useful work, members of peasants and farms.
Any events that result in injury to an employee (injuries, burns, heat strokes, bites, etc., as well as death) are subject to investigation if they occur:
- while traveling to the workplace and back on the employer’s transport, or personal transport, which, by agreement of the parties, is used for official purposes;
- on the employer’s premises or other place where work functions are performed during working hours, during established break hours, as well as overtime, on weekends, and on holidays;
- during official travel on behalf of the employer on official or public transport, as well as on foot;
- while traveling to the place of business trip and back;
- during inter-shift rest and presence at the workplace as a shift worker;
- when taking measures in the interests of the employer aimed at preventing an accident, accident or catastrophe.
Cases not related to production are defined in Article 229.1 of the Labor Code:
- damage or death caused by alcohol, drugs or other intoxication, when the medical organization determined it to be the only one;
- suicide or death resulting from a general illness, in accordance with a certificate from a medical institution;
- injury as a result of a criminal offense, qualified by law enforcement agencies.
The incident is recognized as an accident on the basis of an investigation by a commission involving eyewitnesses of the incident, as well as on the basis of a survey of the employer and, if possible, the victim himself.
Procedure for registering an accident
Based on legal and regulatory documents regulating the investigation of an accident, the incident must be recorded and processed according to the following algorithm by the enterprise administration:
- First aid is provided until a paramedic arrives.
- In the event of an emergency, it is necessary to eliminate further development if it threatens others.
- It is necessary to record it in the form of video or photography, which will later be used as material for investigating the case.
- Report to law enforcement agencies, for example, the fire department, police or military unit, so that the services can organize elimination of the consequences.
- Notify the victim's relatives about the incident.
- Conduct the investigation in the prescribed manner and complete it within the time limits specified in the administrative document.
Rules of conduct
In each organization, an order must appoint a person responsible for labor protection. In the absence of such a person, the manager bears responsibility. Maintaining a log of incidents at work is the responsibility of the specified employee.
The pages of the magazine are numbered and stitched with a cord, the ends of which are fixed with a sticker indicating the full name of the responsible person, his position and signature. The cover of the accounting book and the sticker with the seal of the organization are certified.
The title page must contain information about the person responsible for labor protection in the organization, the name of the structural unit, as well as the start and end dates of journal keeping.
Since the main document for recording an accident is the Report in Form N-1, all information in the journal should be presented in accordance with it. Entries are made in chronological order, neatly without erasures. Inconsistency between the information in the journal entries and the Act makes it invalid.
Is registration required?
According to Art. 230 of the Labor Code of the Russian Federation, a logbook for registering accidents, form 9, must be mandatory at any enterprise.
This is a mandatory document, for the absence of which responsible persons may be punished.
For a manager, the fine will be in the region of 1-3 thousand rubles, and for an organization the fine will be up to 50 thousand rubles.
A registration log is started not after the first accident, but immediately during the organization of the enterprise . Even if the document lies empty for several years, its presence is still required.
At the same time, if there are no accidents, then nothing needs to be written down in the document, the title page just needs to be signed and the organization’s seal affixed. In this case, all pages must be bound and numbered.
Procedure for filling out standard form 9
First of all, fill out the title page. It indicates the name of the organization, its details, as well as the name of the magazine itself.
The document is filled out on the basis of a report drawn up by the commission investigating the incident.
Rules for filling out columns of the Form 9 log when registering accidents:
- The first column of Form 9 indicates the serial number assigned to the accident.
- The second column is the date and time when everything happened.
- The third column is the employee’s full name, date of birth and full length of service.
- The next item is the position of the injured employee.
- Location of the incident (name of workshop, territory, specific machine). If everything happened not indoors, but on the street, then the address with the main coordinates is recorded.
- Indicate the number of the workplace where the incident occurred. However, it does not have to be the victim’s workplace.
- The next column is a brief description of the incident.
- Then detailed circumstances in a separate column. Here it is necessary to indicate what exactly happened, what it led to and all the details of the incident.
- Column 8 indicates the number of the act issued by the commission that investigated the emergency.
- Consequences of the incident, including the number of deaths. If we are talking about temporary disability, then the registration log, Form 9, indicates how many days the employee was on sick leave.
The last paragraph of the table indicates all the measures that have been taken to eliminate the consequences, as well as to prevent a recurrence of the incident.
The log form 9 must be filled out by the chief occupational safety specialist. Corrections in the document, as well as torn and damaged pages are considered unacceptable.
standard journal for recording accidents at work according to Form 9 - word.
filling out the journal form 9 – word.
Filling out the log step by step
Each log entry is made in the following order:
- The record number is entered in accordance with the chronology. The first case is recorded in the journal under number 1.
- The actual date of the incident and the exact time of the event are indicated.
- Next, indicate the details of the victim: full name, date of birth, length of service, position.
- The scene of the incident is described accurately, indicating the number of the office or workshop where the emergency occurred.
- The individual workplace number column is filled in only in the case of a special assessment of working conditions. If it has not been carried out, then it is left blank.
- The type of incident is indicated briefly: fall, fire, accident, etc.
- The circumstances of the accident are also briefly stated, to the point.
- The consequences record the number of days of sick leave, assignment of disability or death.
- The following are the details of the Report drawn up by the commission to investigate this accident.
- Measures taken to eliminate the causes and prevent a recurrence of the episode.
How is such a log stored and where?
The storage period for the register of incidents at work is determined by Part 1 of Article 17 of the Federal Law of October 22, 2004 No. 125-FZ “On Archiving” and is 45 years. This is due to the fact that the consequences of a work injury can appear after a long time. In case of controversial situations, the inspection body has the right to request a log and determine whether the cause of the employee’s illness is a previous injury.
When an organization is liquidated, all documents, including this accounting register, are transferred to the archive. The log is kept in the department of the enterprise by the person responsible for labor protection.
Where to buy the magazine?
An organization can purchase forms of necessary documents and accounting registers in specialized stores or online stores for cashless payments. The average cost of a magazine is up to 150 rubles.
A journal of the established form (Form 9), subject to storage in the organization for 45 years; the mandatory maintenance and content of the Journal are determined by Decree of the Ministry of Labor of Russia dated October 24, 2002 No. 73.
The journal is intended for recording incidents that occurred at work, resulting in various accidents and injuries to workers. Each of such incidents must be registered and documented properly.
View of the main section of the magazine
Procedure for filling out the journal
The following information is filled in on the title page:
- Personal information of the employer – full name and registration data.
- Name of company.
- Start date of document maintenance and end date.
All pages of this magazine are already laced and numbered. The ends of the lacing must be secured with the organization's seal. On the last sheet a record of lacing is made, which must be certified by the signature of the responsible person. Don't forget to write in a separate line the number of the seal with which the journal is sealed.
The log should be located at every production site. For its absence, administrative liability is provided, since this violates labor protection rules. Punishment is expected to be a fine. The presence of the document at the enterprise is checked by a GIT inspector.
Cases of injury that occurred during the year must be entered from the log into a special form. After which it is sent to the statistical authorities. This is necessary to track the dynamics of industrial injuries. Providing false information or concealing accidents is an administrative offense.
After the victim’s certificate of incapacity for work expires, the enterprise must send a corresponding message to the state labor inspectorate in the prescribed form.
According to GOST 31282-2004 control seal
— a unique single-use indicator device designed to detect unauthorized access.
Before starting to work with the Journal, you must fill out the title page and certification. Be sure to enter the seal number in the appropriate line; without this, the Journal is not considered sealed.
Regulatory materials:
What are the requirements for personnel logbooks and how the logbook should be designed in accordance with these requirements, see our video.
Accidents at work are not uncommon and can result in employee injury, injury or death. To record each such case, a log of industrial accidents is maintained, which reflects each incident.
The register of industrial accidents is drawn up in accordance with Article 230.1 of the Labor Code, has a unified form numbered 9. The document is filled out by a labor protection engineer.
If an accident occurs at work, the head of the enterprise creates a commission consisting of:
- senior labor safety inspector;
- shop manager;
- department head, occupational safety specialist or engineer.
They find out the cause of the incident, and then, within 3 days, an entry is made in the Occupational Accident Register. The document, in specially designated columns, indicates information about the victim, the essence of the incident and its circumstances, the consequences of the incident and the measures taken.
If the document is not present at the enterprise, this is a violation of labor protection rules. For such a violation, the person responsible is subject to administrative punishment in the form of a monetary fine and an order to correct the deficiency.
An inspector from the State Labor Inspectorate checks the availability of the necessary documents at the enterprise.
Once a year, all data on accidents that have occurred are transferred from the Journal to a special form, which is submitted to the statistical authorities - this helps to track the dynamics of injuries at work.
Also, after an employee closes a sick leave certificate, the enterprise must notify the state labor inspectorate by sending a completed form to the authority.
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An accident register is a special type of document in the form of a book, having a prescribed form. Conducted in accordance with Art. 230.1 Labor Code of the Russian Federation.
It is intended for recording incidents that occurred at work, resulting in various accidents and injuries to workers. Each of such incidents must be registered and documented properly.
conclusions
It is very good if the logbook for recording and recording accidents at work remains empty. But if the incident does change, then the labor protection specialist must know how to fill out the document correctly, so that if something happens, the inspection and inspection bodies cannot find fault. But the absence of such a journal threatens with administrative liability.
After an emergency, a commission is first created, and a journal is filled out based on its act. Moreover, if the incident occurred due to the fact that the employee was under the influence of alcohol or drugs, this is not considered an industrial incident and is not entered into the log.
Responsible person
The manager creates a commission to investigate and identify the causes of the accident. It includes:
- Foreman;
- head of the labor protection department or his specialist/engineer;
- senior safety inspector.
All data is entered by a labor protection engineer.
.
The reasons that led to the accident are entered after an investigation by the commission, which lasts for 3 days
.
You can learn about the investigation and accounting of tax liabilities in companies from the following video:
What cases are observed
An injury is considered industrial if it was received at the workplace, while traveling to it (or on the way back) using transport provided by the employer (or in your own car by agreement of the parties), as well as on a business trip.
The following persons take part in production activities:
- employees performing duties under an employment contract;
- employees undergoing training and retraining under an apprenticeship contract;
- students undergoing internship;
- members of peasant farms and production cooperatives;
- convicts forced to work;
- citizens assigned to community service;
- persons suffering from mental disorders who participate in labor activities.
All injuries acquired during the performance of official functions by the citizens listed above are subject to investigation and recording under the Labor Code. The employer must organize an investigation to determine whether the incident is work-related.
Depending on the severity of the injuries received, the circumstances and nature of the incident, emergency situations are divided into:
- mild, classified by the Ministry of Health as mild and moderate in severity;
- heavy;
- fatal;
- group, in which more than one person was injured;
- group with serious consequences, when more than one person suffered serious health injuries or died.
The law provides for compulsory insurance against work-related injuries. The insured person must be compensated for the harm caused, paid for treatment and provided with social and professional rehabilitation.
Filling procedure
The following information is filled in on the title page:
- Personal information of the employer – full name and registration data.
- Name of company.
- Start date of document maintenance and end date.
All pages are numbered and laced. The ends of the lacing must be secured with the organization's seal. On the last sheet a record of lacing is made, which must be certified by the signature of the responsible person.
The sheets that are filled out when an accident occurs contain the following items:
- No.
- The exact date, including the time of the incident.
- Information about the victim - his full name, date of birth and total length of service.
- The position held by the victim at the enterprise.
- Scene of the incident.
- The type of incident that caused the accident.
- All the circumstances that occurred during the incident or caused it.
- Act number and date of its approval.
- Consequences for the victim - disability, death, sick leave, including the number of days of incapacity.
- The measures that were taken to eliminate the causes that led to this incident.
What is meant by the term “accident”
An accident is an incident that occurs to an organization’s personnel while performing their work duties. These citizens can be students, contractors, business travelers, and so on, all of them are united by the reason why they take part in the activity - the instructions of the employer.
The concept means any incident that occurs during the performance of work duties or during working hours. Business trips, overtime and weekends are also included in the list when it is necessary to enter the case into a special journal. An entry must be made if:
- the employee received an injury resulting in temporary or permanent loss of ability to work;
- due to the state of injury, there is a need to transfer the citizen to another type of work;
- death of a subordinate.
All information is contained in articles 227-231 of the Labor Code of the Russian Federation. According to this, the organization will be required to conduct an investigation into the causes of the emergency. The articles also contain information about the timing of the proceedings and activities that are necessary to accurately determine the reasons.
Consequences for not journaling
The book should be in every production facility. It must be preserved for 45 years
. For its absence, administrative liability is provided, since this violates labor protection rules. Punishment is expected to be a fine. The presence of the document at the enterprise is checked by a GIT inspector.
Cases of injury that occurred during the year must be entered from the log into a special form. After which it is sent to the statistical authorities. This is necessary to track the dynamics of industrial injuries. Providing false information or concealing accidents is an administrative offense.
After the victim’s certificate of incapacity for work expires, the enterprise must send a corresponding message to the state labor inspectorate in the prescribed form.
Responsibility for the absence or loss of a register of accidents at work
Keeping a log of accidents is regulated. Its absence is a gross violation of labor safety standards and is regarded as an administrative offense.
The occupational safety service or department is responsible for maintaining the log, and if there is no such structure in the organization, a specialist in this profile. When checking, the labor inspectorate may require you to present an accident log and, if it is not available, issue a fine.
Accordingly, a decision on liability is issued for the identified administrative offense. Punishment in the form of a fine can be imposed on the head of an enterprise in the amount of one thousand to 5,000 rubles, as well as on an organization in the amount of 30-50 thousand rubles.
18.07.2018
If something happens in production, it must be recorded in a special journal, which must be present at the enterprise.
This is an important document that has a form determined by the state.
It reflects all the occurring facts of injuries and injuries at work.