07.08.20
Due to the hot weather, employers should not forget about organizing the proper drinking regime for their employees. Russian Agency for Health and Consumer Rights on its website recommended the following procedures: stock up on sufficient drinking water and place it in an easily accessible place to employees. When the temperature exceeds 30 °C and performing moderate work, employees are recommended to drink at least 0.5 liters of water per hour or about one cup every 20 minutes.
The cost of drinking water for employees can be waived from income tax as part of other expenses. This can be done on the basis of subparagraph 7 of paragraph 1 of article 264 of the tax code of the Russian Federation. It allows you as an employer to include in the calculation of income tax expenses for ensuring normal working conditions and safety measures provided for by law.
This is also indicated by the Ministry of Finance (letter No. 03-03-07/22134 of the Ministry of Finance of Russia dated 23.03.2020). And one of the measures for improvement of conditions and labour protection and reduce levels of professional risks is the purchase and installation of plants (machines) to provide workers with drinking water (paragraph 18 of the Model schedule annually implemented by the employer measures to improve conditions, work and safety and reduce occupational risks, approved by the order of the Ministry of Health and social Development of Russia from 01.03.2012 № 181n).
The Finance Ministry allowed in a letter dated 23.03.2020 No. 03-03-07/22134 to consider costs not only the purchase of coolers but generally the cost of acquiring clean drinking water (e.g., bottled water)
The cost of drinking water for employees can be waived from income tax as part of other expenses. This can be done on the basis of subparagraph 7 of paragraph 1 of article 264 of the tax code of the Russian Federation. It allows you as an employer to include in the calculation of income tax expenses for ensuring normal working conditions and safety measures provided for by law.
This is also indicated by the Ministry of Finance (letter No. 03-03-07/22134 of the Ministry of Finance of Russia dated 23.03.2020). And one of the measures for improvement of conditions and labour protection and reduce levels of professional risks is the purchase and installation of plants (machines) to provide workers with drinking water (paragraph 18 of the Model schedule annually implemented by the employer measures to improve conditions, work and safety and reduce occupational risks, approved by the order of the Ministry of Health and social Development of Russia from 01.03.2012 № 181n).
The Finance Ministry allowed in a letter dated 23.03.2020 No. 03-03-07/22134 to consider costs not only the purchase of coolers but generally the cost of acquiring clean drinking water (e.g., bottled water)
