Sanitary clothing for food industry workers. Special and sanitary clothing and footwear for catering workers. Rules for using PPE

MINISTRY OF LABOR AND SOCIAL PROTECTION OF THE RUSSIAN FEDERATION LETTER dated January 11, 2016 N 15-1/B-9 The Department of Labor Conditions and Safety considered within its competence the appeal dated November 30, 2015 N 429 on the issue related to the provision of workers with sanitary clothing, sanitary shoes, and reports the following. In accordance with Art. 209 Labor Code Russian Federation(hereinafter referred to as the Code) means of individual and collective protection of workers are technical means used to prevent or reduce the impact of harmful and (or) hazardous production factors on workers, as well as to protect against pollution. According to Art. 221 of the Code, in work with harmful and (or) dangerous working conditions, as well as in work performed in special temperature conditions or associated with pollution, workers are provided free of charge with mandatory certification or declaration of conformity with personal protective equipment (hereinafter referred to as PPE) in accordance with standard norms that are established in the manner determined by the Government of the Russian Federation. Requirements for the acquisition, issuance, use, storage and care of special clothing, special footwear and other personal protective equipment are established by the Intersectoral Rules for Providing Workers with Special Clothing, Special Footwear and Other Personal Protective Equipment, approved by Order of the Ministry of Health and Social Development of Russia dated 01.06.09 N 290n (hereinafter referred to as the Rules ). According to clause 5 of the Rules, the provision of personal protective equipment to employees, including those purchased by the employer for temporary use under a lease agreement, is carried out in accordance with the standard standards for the free issuance of special clothing, special shoes and other personal protective equipment that have been tested in the prescribed manner certification or declaration of conformity, and based on the results of a special assessment of working conditions. In accordance with clause 14 of the Rules, when issuing PPE to employees, the employer is guided by standard standards corresponding to its type of activity. In the absence of professions and positions in the relevant standard standards, the employer issues to employees PPE provided for by the standard standards for workers of cross-cutting professions and positions in all sectors of the economy, and in the absence of professions and positions in these standard standards - by the standard standards for workers whose professions (positions) are typical for work performed. Thus, by Decree of the Ministry of Labor of Russia dated December 29, 1997 N 68, standard industry standards for the free issuance of special clothing, special footwear and other personal protective equipment to employees of healthcare organizations and social protection population, medical research organizations and educational institutions, production of bacterial and biological preparations, materials, educational visual aids, on the procurement, cultivation and processing of medicinal leeches. Order of the Ministry of Labor of Russia dated December 09, 2014 N 997n approved the Standard Standards for the free issuance of special clothing, special footwear and other personal protective equipment to workers in cross-cutting professions and positions of all types of economic activity, engaged in work with harmful and (or) dangerous working conditions, as well as work performed under special temperature conditions or associated with contamination. It should be noted that the requirements for providing sanitary (sanitary and hygienic) clothing for medical personnel are established by SanPiN 2.1.3.2630-10 “Sanitary and epidemiological requirements for organizations engaged in medical activities.” Order of the USSR Ministry of Health dated January 29, 1988 N 65 approved the Standards for the free issuance of sanitary clothing, sanitary footwear and sanitary supplies to employees of institutions, enterprises and healthcare organizations (hereinafter referred to as the Norms), according to which sanitary clothing, sanitary footwear and sanitary supplies are the property of the institution, enterprise, organization and are issued to workers and employees free of charge for the duration of their work in addition to PPE. Also, for example, according to clause 2 of the Instruction on the procedure for issuing, storing, using and accounting for sanitary clothing, sanitary footwear and sanitary supplies at enterprises of the USSR Ministry of Trade system, approved by order of the USSR Ministry of Trade dated December 27, 1983 N 308 (hereinafter referred to as the Instructions), sanitary clothing , sanitary footwear and sanitary supplies are issued to workers only in those professions for which their issuance is provided for by the standards approved by the Ministry of Trade of the USSR, agreed
with the USSR Ministry of Health and the Central Committee of the Trade Union of State Trade and Consumer Cooperation Workers, for the period specified in these standards. At the same time, it should be noted that the Norms and Instructions are not acts of the Russian Ministry of Labor, and therefore it is not possible to comment on issues related to the scope of their action. At the same time, we inform you that the Technical Regulations of the Customs Union “On the safety of personal protective equipment” (TR CU 019/2011), approved by the decision of the Commission of the Customs Union dated 09.12.2011 N 878, are currently in force, which establishes uniform mandatory requirements for application and implementation of requirements for personal protective equipment. In accordance with the norms of the specified Technical Regulations, requirements for sanitary clothing (medical gowns, sanitary shoes, etc.) are not established. In this regard, the legal status of sanitary clothing as PPE is not defined.

On providing workers with sanitary clothing and sanitary footwear

Compliance with the rules personal and industrial hygiene by catering workers has social and anti-epidemic significance. Enterprise personnel who do not comply with these rules may cause infectious diseases, food poisoning or helminthiasis .

Compliance with the rules of personal hygiene includes keeping the body and hands of personnel clean, correct use sanitary clothing, timely passage medical examinations and examinations.

On the surface of the skin During the day, secretions from the sweat and sebaceous glands accumulate, constantly listening epithelial cells the upper layer of the epidermis, dust and other mechanical contaminants from the air and from clothing. Contaminated skin is a good environment for microorganisms, which can lead to the development of pustular, fungal and other skin diseases. To keep your skin clean, you should regularly wash your face, neck, arms, legs, body and hair with hot water and soap or special detergents, use individual towels and a separate towel for your feet.

Dental and oral care has special meaning in personal hygiene. Food debris between teeth and dental plaque are a favorable environment for microbes. Substances formed during the decomposition of food contribute to the destruction of enamel and the development of caries. You should brush your teeth morning and evening, and rinse your mouth after each meal.

The most important thing for food service workers is to keep their hands clean. Most technological operations in public catering establishments are carried out manually, so there is a real danger of microbial contamination of semi-finished products and finished products.

Workers are required to thoroughly wash their hands with soap and a brush before starting work, when moving from working with raw materials to clean operations, after visiting the toilet, after smoking or touching contaminated objects, money, etc.

Hands should soap and brush several times on all sides, between the fingers and under the nails, rinse with running water and dry with an electric towel or disposable paper napkins. In children's, medical and preventive, centralized enterprises, workers are required to disinfect their hands after washing using special devices - disinfectant dispensers. When working with finished products (portioning, packaging, etc.), it is recommended to use disposable gloves.

Chefs should cut your nails short, as there may be microorganisms and worm eggs under the nails, and do not cover them with varnish. When making culinary and confectionery products, remove Jewelry(rings, bracelets, etc.), watches and other breakable items. Hands should be well-groomed; there should be no cuts, burns, suppurations, or dermatitis on the skin of the hands.

Smoking and drinking are not allowed in workplaces. Employees should eat their meals in the staff break room or other designated areas.

The head of the enterprise is responsible for the supply of detergents and disinfectants, the availability of electric towels, a first aid kit and other conditions for staff compliance with personal hygiene rules.

Sanitary clothing. Employees of a public catering establishment must be provided with the necessary set of sanitary clothing, put it on before starting work, and must leave outerwear, shoes, hats, and personal belongings in the dressing room.

Sanitary clothing is designed to protect food products from possible contamination by the worker himself. Sanitary clothing includes a robe or jacket, an apron, a cap or scarf, as well as a towel, sleeves, and trousers.

Sanitary clothing is sewn from cotton fabric white. It should be light, comfortable, have the appropriate size and cover the employee’s personal clothing well. We recommend sanitary clothing that does not have pockets or buttons.

Caps and headscarves must completely cover the hair.

Personnel working at low temperatures, must be provided with a jacket (quilted jacket) and mittens. Waterproof aprons and shoes are necessary for workers in washing departments and vegetable shops. When working at work, you should wear light, comfortable, non-slip shoes with low heels.

Sanitary clothing should be worn carefully; clothes should not be pinned up with pins, hairpins, or badges, beads, or brooches should be worn. Pockets should not contain sharp or breakable objects. Mirror, powder compact, comb, lipstick and other toiletries, as well as money, must be left in the dressing room.

Sanitary clothing should be removed before using the toilet. Sanitary clothing cannot be taken home; it must be kept in a special compartment of the employee’s individual locker and not come into contact with personal and outer clothing. Lockers should be cleaned and disinfected periodically.

Clothing should always be clean; it should be replaced when soiled, but at least once every two to three days. You cannot wash sanitary clothing at home. It is necessary to have at least three sets of clothing for each employee.

Thus, food service workers are required to observe the following rules of personal and industrial hygiene:

Leave outerwear, shoes, hats, personal items in the dressing room;

Before starting work, wash your hands thoroughly with soap, put on clean sanitary clothing, and tuck your hair under a cap or headscarf (net);

Work in clean sanitary clothing, change it when soiled, but at least once every two days;

Store sanitary clothing separately from personal clothing in a special compartment of your personal locker;

Do not pin clothes with pins, do not carry sharp, breakable or foreign objects in your pockets;

When visiting the toilet, take off sanitary clothing in a specially designated place, and after visiting the toilet, wash your hands thoroughly with soap;

When making culinary and confectionery products, remove jewelry, watches and other jewelry and objects, cut your nails short and do not cover them with varnish;

Wash your hands before and after starting a new technological operation;

When signs appear colds or intestinal dysfunction, as well as suppuration, cuts, burns, inform the administration and contact medical institution;

Report all cases of intestinal infections in the employee’s family;

Do not smoke or eat in the workplace.

Concept of skin and venereal diseases. Food service workers must have an understanding of infectious skin and sexually transmitted diseases, since they can be transmitted from a sick person to a healthy person through dishes, bedding, household items, sanitary fixtures (toilets, bathtubs, washbasins, etc.) or through direct contact.

The most common skin infections are fungal infections skin, nails, hair, ringworm, scabies, tuberculous lupus, etc. Through contaminated bedding and sanitary fixtures, pinworm infection can occur with the development of a helminthic disease - enterobiasis.

The most common sexually transmitted diseases are syphilis , gonorrhea , trichomoniasis. The disease with syphilis begins 3-4 weeks after infection with the appearance of a hard chancre - a compacted, painless ulcer at the site of introduction of the infectious agent. After 6-8 weeks, the secondary period of syphilis begins with the appearance of a rash on different parts of the body and in the oral cavity. During this period, a syphilitic patient is especially dangerous in relation to domestic infection. The disease occurs in outbreaks and after 3-4 years passes into the tertiary stage with damage to the nervous and skeletal systems, internal organs and etc.

Gonorrhea and trichomoniasis are characterized by inflammation of the mucous membranes genitourinary organs with copious purulent discharge. In the chronic form of the disease, the symptoms are mild. Not only sexual, but also domestic transmission of gonorrhea and trichomoniasis is possible.

It is important for staff to be aware of AIDS - acquired immune deficiency syndrome. AIDS is caused by a virus that can be transmitted sexually and through blood. Patients with sexually transmitted diseases and AIDS are not allowed to work.

Medical examinations and examinations of personnel . Persons entering work in public catering organizations undergo preliminary upon employment and periodic medical examinations, professional hygienic training and certification in the prescribed manner. A personal medical record book of the established form is created for each employee, in which the results of medical examinations and laboratory research, a mark on completion of hygienic training and certification, information on transferred infectious diseases and vaccinations received.

Upon entry to work, employees are examined by a therapist and a dermatovenerologist; fluorography; take a blood test for syphilis; tests for carriage of pathogens intestinal infections, for sexually transmitted diseases (gonorrhea, trichomoniasis), for worm eggs and enterobiasis; are vaccinated against diphtheria.

Open-faced faces tuberculosis(tuberculosis of the lungs, bones or joints with fistulas) and the skin form of tuberculosis and patients with intestinal, skin, venereal infections, enterobiasis or bacteria carriers of intestinal infections are not allowed to work.

During periodic examinations, fluorography is done once a year, examination at a skin and vein dispensary is done every six months, and tests for helminth carriage are done once a year.

Every day, before the start of a shift in the cold, hot and confectionery shops, a health worker or a designated responsible person inspects the open surfaces of the body (hands, faces) of workers for the presence of pustular diseases. Workers with pustular skin diseases, festering cuts, burns, abrasions, as well as inflammatory diseases persons with upper respiratory tract and sore throat are not allowed to work in these workshops.

The head of the enterprise must organize timely medical examinations, provide regular centralized washing of linen, sanitary and special clothing and conditions for staff to comply with personal hygiene rules, and organize hygienic training for staff at least once every 2 years.

Production control of compliance with personal hygiene rules must be done daily. The effectiveness of personal hygiene is monitored regularly by taking swabs for bacteriological research.

The washes are taken from the hands, clothing and personal towels of personnel working in the cold and confectionery shops, at the distribution and other places of work with ready-to-eat products and food. Use one swab to wipe the palmar surfaces of both hands, nails and under the nails, as well as the spaces between the fingers. Each palm and fingers are carried out at least 5 times.

On sanitary clothing, use a swab to wipe 4 areas of 25 cm2 each - on the top and in the middle of the front of the clothing and on the lower parts of the sleeves. Swabs are taken from the towel from four different places, 25 cm 2 each.

When carrying out sanitary and bacteriological studies of swabs, they are limited mainly to the isolation of coliform bacteria (coliforms) as sanitary indicator microorganisms. Their detection is regarded as a fact confirming violations of personal hygiene of personnel.

SURVEY

1. What are the requirements for materials for the manufacture of equipment, utensils, and utensils?

2. What are the sanitary requirements for the placement and use of equipment?

3. How is equipment marked, what is the significance of marking cutting boards?

4. What disinfection methods are used in food establishments?

5. Name the main disinfectants.

6. Name the types of cleaning and the frequency of cleaning.

7. What are the rules for using detergents and disinfectants?

8. How do you wash tableware?

9. How is the effectiveness of washing dishes and equipment monitored?

10. What medical examinations and examinations should food service workers undergo upon entering work and periodically?

When organizing measures to prevent nosocomial infections, one cannot underestimate the importance of using reliable personal protective equipment in healthcare institutions: medical gowns, caps, masks, gloves, etc. In the article we will talk about the issuance of sanitary clothing, taking into account the changes made to Instruction N 157n<1>.

Sanitary standards for the issuance of protective clothing to medical workers

According to clause 15.15 of SanPiN 2.1.3.2630-10<2>Medical personnel must be provided with sets of replacement clothing: gowns, hats, replacement shoes in accordance with the equipment sheet, but not less than three sets of special clothing per worker.

Clothes are changed in the surgical and obstetric departments daily and when dirty, in the therapeutic departments - twice a week and when dirty. Replacement clothing and footwear should also be provided for medical personnel of other departments providing advisory and other assistance, as well as for engineering and technical workers (clause 15.17 of SanPiN 2.1.3.2630-10).

In Order of the USSR Ministry of Health No. 65<3>Standards have been established for the free distribution of sanitary clothing, sanitary footwear and sanitary supplies to employees of institutions, enterprises and healthcare organizations.

In accordance with Order of the USSR Ministry of Health No. 65, doctors, assistants, paramedical and junior medical personnel, instructors physical therapy, occupational therapy instructors, housekeepers, housekeepers, technicians, X-ray technicians, and cleaners of healthcare facilities (including clinics and clinical units of research institutes, medical educational institutions, medical departments and offices of educational institutions) are issued the following overalls:

It should also be noted that Order No. 65 of the USSR Ministry of Health allows the issuance of cotton dresses or aprons to middle and junior medical personnel in the same quantity and for the same period instead of gowns. Therefore, if the head of a medical organization deems it necessary to make a replacement, this can be done without any violations of industry legislation.

During duty in a hospital and orphanage, as well as when working in sterile boxes, additional medical staff must be given slippers - one pair for 12 months; in surgical departments, instead of slippers, preventive shoes are issued (TU 17-1501-75) - also one pair for 12 months.

Medical personnel working in operating rooms, dressing rooms of hospitals, labor and postpartum wards, boxed operating rooms for the collection of blood and its preparations, in addition to clothing according to the above standards, are issued the following types of workwear:

Additional standards are also provided for medical personnel working with corpses and cadaveric material. They are given a cotton dress or shirt in the amount of three pieces for 24 months.

Dental technicians working in dental clinics and departments are required to have the following types of sanitary clothing:

Forensic medical experts, forensic doctors, laboratory doctors, research assistants, paramedical and junior medical personnel, laboratory assistants, forensic chemists of forensic bureaus and laboratories and forensic medicine institutes are required to issue the following protective clothing:

According to similar standards, sanitary clothing is issued to doctors, paramedics (including disinfectors, exterminators, bonifiers) and junior medical personnel of sanitary institutions.

Employees of pharmacy points, kiosks, warehouses engaged in receiving prescriptions, manufacturing, packaging, monitoring and dispensing medicines, dispensing and selling medical goods and optics, washing pharmaceutical utensils, as well as managers and cashiers of pharmacies are entitled to a cotton robe together with a cap or headscarf in the amount of three pieces for 24 months.

In accordance with the regulations set out in Order of the USSR Ministry of Health No. 65, sanitary clothing, sanitary footwear and sanitary supplies are the property of the medical organization and are issued to employees free of charge for the duration of the work.

Rules for issuing sanitary clothing to medical workers

The rules for providing workers with special clothing, special shoes and other personal protective equipment are approved by Order of the Ministry of Health and Social Development of Russia dated June 1, 2009 N 290n (hereinafter referred to as Rules N 290n).

Note. Rules No. 290n are subject to application by all organizations and institutions, regardless of their legal forms and forms of ownership.

The above document quite clearly describes the procedure for issuing special clothing to employees of the organization. Let us highlight the main points of these Rules.

1. In accordance with paragraph 4 of Rules No. 290n, the employer is obliged to purchase and issue workwear that has been certified or declared conformity in the prescribed manner.

2. Working clothes are purchased at the expense of the employer (clause 4 of Rules No. 290n). IN in this case It should be borne in mind that the purchase of such clothing at the expense of employees is unacceptable.

3. By virtue of clause 6 of Rules No. 290n, a medical organization has the right, taking into account the opinion of the elected body of the primary trade union organization or other representative body of workers and its financial and economic situation, to establish standards for the free issuance of special clothing and footwear to employees, which improve protection compared to standard standards workers from harmful factors and working conditions.

These standards are approved by the employer’s local regulations based on the results of a special assessment of working conditions. In this case, the opinion of the trade union must be taken into account, and new norms can be included in the collective and (or) employment contracts indicating standard standards, in comparison with which the provision of workers with personal protective equipment is improved.

4. According to clause 12 of Rules No. 290n issued medical workers sanitary clothing must correspond to their gender, height and size, the nature and conditions of the work performed. Thus, the law obliges the employer to provide workwear of the required size.

5. In accordance with paragraph 13 of Rules No. 290n, a medical organization must organize proper accounting and control of the issuance of sanitary clothing to employees within the established time frame. Let us remind you that the period of use of sanitary clothing is calculated from the date of its actual issue to employees.

6. The issuance and handing over of sanitary clothing to employees is recorded by an entry in the personal record card for the issuance of such clothing, the form of which is given in the Appendix to Rules No. 290n.

Reflection in the accounting of receipt and issue of sanitary clothing to medical personnel

The accounting procedure for special clothing is determined by Instruction No. 157n. In accordance with clause 99 of this document, special clothing in healthcare institutions is reflected as part of inventories in account 105 05 “Soft inventory”.

According to the standards set out in paragraph 102 of Instruction No. 157n, special clothing is accepted for accounting at its actual cost, that is, the sum of all costs associated with its acquisition. Thus, a medical institution has the right to include in the actual cost of special clothing not only the price of its acquisition, but also the costs of providing information, consulting, transport and other services.

Example 1. A hospital, which is a budgetary institution, in February 2015 incurred the following types of expenses for the purchase of 86 sets of special clothing (cotton shirt and trousers) for medical workers of the institution:

— the cost of suits under the contract is 118,000 rubles. (including VAT (18%) - 18,000 rubles);

— costs for providing delivery services — 3,000 rubles. (without VAT).

All expenses are made at the expense of compulsory medical insurance funds.

Further, it should be noted that in accordance with the amendments made to clause 385 of Instruction No. 157n by Order of the Ministry of Finance of Russia dated August 29, 2014 No. 89n, accounting for property issued by an institution to employees for personal use for the performance of their official (official) duties, in order to ensure control its safety, intended use and movement are monitored in off-balance sheet account 27.

Note. Acceptance for accounting of property items on off-balance sheet account 27 is carried out on the basis of the primary accounting document at book value.

The disposal of property items from off-balance sheet accounting is carried out on the basis of the primary accounting document at the cost at which they were previously accepted for off-balance sheet accounting.

When reflecting operations for the issuance of sanitary clothing to medical workers, you should use the Methodological Recommendations that were sent by Letter of the Ministry of Finance of Russia dated December 19, 2014 N 02-07-07/66918.

As noted in paragraph 2.5 Methodological recommendations, disposal of inventories that have a standard service life, issued for personal (individual) use to employees to perform their official (official) duties<4>, should be reflected in the accounting entry:

Debit of accounts 0 401 20 272 “Consumption of inventories”, 0 109 00 272 “Consumption of inventories in the cost of finished products, works, services”

Credit to account 0 105 35 440 “Inventories” with simultaneous reflection on off-balance sheet account 27 “Material assets issued for personal use to employees (employees)”.

Example 2. Let's use the conditions of example 1. Let's assume that in February 2015, doctors in the surgical department were given 10 sets of clothes worth 14,069.77 rubles from the hospital warehouse.

Operations for issuing protective clothing to employees have the meaning of moving material reserves within an institution from one materially responsible person to another. The primary document on the basis of which an accounting entry is made is the demand invoice (f. 0315006).

After sanitary clothing is issued to an employee for use, the question invariably arises as to in what cases it must be written off from off-balance sheet account 27.

In accordance with clause 13 of Rules No. 290n, only unwearable clothing that cannot be restored or the restoration of which is not economically feasible is subject to write-off.

Special clothing and special shoes returned by employees after the wear period has expired, but still suitable for further use, can be used for their intended purpose after washing, cleaning, disinfection, degassing, decontamination, dust removal, neutralization and repair. Determination of unsuitability and percentage of wear of workwear is carried out in budgetary institution a permanent commission appointed by order (instruction) of the head of the institution (clause 22 of Rules No. 290n).

Note. The expiration of the wearing period is not a basis for writing off special clothing and shoes.

If the workwear is unsuitable for wear, in the presence of the commission it is written off and destroyed (cut, torn, etc.), in other words, turns into rags. In this case, the stamps previously applied to soft inventory when it was accepted for accounting and put into operation are cut off. After this, it must be written off from off-balance sheet account 27.

Example 3. A dental technician at a dental clinic was previously given four sets of special clothing worth 2,000 rubles. In February 2015, their wearing period expired. By decision of the establishment commission, the special clothing was declared unusable and written off off-balance sheet.

The following entries were made in the accounting records of the institution:

If, upon dismissal, an employee handed over workwear whose wear period has not expired, the commission determines the percentage of its wear. When re-issuing used workwear, the wear period is calculated taking into account the established percentage of wear.

Note. When re-issuing special clothing, an entry is made in the employee’s personal card with the note “used” (used).

What should you do in a situation where an employee quits and does not return special clothing (for example, because he lost it)?

In accordance with clause 2, part 1, art. 243 of the Labor Code of the Russian Federation, in the event of a shortage of valuables that were transferred to the employee on the basis of a special written agreement or received by him under a one-time document, he is held liable full size the damage caused to them.

The amount of such damage is determined by actual losses, which are calculated based on market prices prevailing in a particular area on the day the damage was caused, but not lower than the value of the property according to accounting data, taking into account the degree of wear and tear (Article 246 of the Labor Code of the Russian Federation).

Thus, in case correct design issuance of special clothing if it is not returned by an employee resigning from the organization, the medical institution has the right to demand reimbursement of the cost of special clothing (the period of use of which has not expired) taking into account the degree of wear and tear (Article 246 of the Labor Code of the Russian Federation).

Example 4. Let's assume that the doctor quit and did not return the new set of special clothes given to him. Based on the order of the head of the medical institution, this employee is obliged to compensate for the damage caused to the institution at the estimated cost of the clothing<5>by depositing funds into the organization's cash desk.

The estimated cost of damage is 1,500 rubles, the set of clothes was purchased using compulsory medical insurance funds. The actual cost of acquisition is 850 rubles.

The following entries were made in the accounting records:

Let us briefly formulate the main conclusions.

1. According to clause 15.15 of SanPiN 2.1.3.2630-10, medical personnel must be provided with sets of changeable clothing.

2. The employer is obliged to purchase and issue workwear that has undergone certification or declaration of conformity in the prescribed manner. Clothing is purchased at the expense of the medical institution.

3. The sanitary clothing issued to medical workers must correspond to their gender, height and size, the nature and conditions of the work they perform.

4. Accounting for property issued by an institution to employees for personal use for the performance of their official (official) duties is carried out on off-balance sheet account 27 at book value.

5. The disposal of property items from off-balance sheet accounting is carried out on the basis of the primary accounting document at the cost at which the objects were previously accepted for off-balance sheet accounting.

6. If the issuance of special clothing is correctly completed when it is not returned by an employee leaving the organization, the medical institution has the right to demand reimbursement of the cost of the special clothing (the useful life of which has not expired), taking into account the degree of wear and tear.

According to safety and sanitation requirements, food production clothing is required for all employees of the enterprise. Such equipment must meet high standards of hygiene, appearance and wearing comfort. In the catalog of workwear according to HACCP (HACCP) for employees of the food industry, the DanVik company presents a diverse range of models - work robes, shirts, vests, trousers, overalls. Sanitary clothing for food industry workers has excellent performance properties due to the use of mixed fabric, consisting of 65% polyester and 35% cotton threads - strength, wear resistance, good moisture absorption and breathability.

White overalls - a shirt or robe - comply with hygiene standards and allow you to identify the degree of contamination. Functional details not only increase safety and make work easier in the plant, but also ensure high wearing comfort and unrestricted freedom of movement.

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