Help on the esm form 7. Which entity applies
A construction vehicle waybill (form ESM-2) is an important document that serves as the basis for transferring wages to employees: those who work on tractors, graders, bulldozers, excavators, pipe layers and other construction machines.
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Who issues
The responsibility for issuing this paper usually falls on the dispatcher. But there are options for organizing staffing, in which this functionality is taken over by a driver or mechanic. In any case, each individual manager decides this issue independently, taking into account convenience and expediency.
Deadlines
You can issue a waybill for a construction vehicle for different periods of time. In the vast majority of cases, this time is a day or a work shift. But there are design options that require ten-day terms. It is worth noting that the waybill for the truck crane is issued separately and is in no way connected with the document described.
FOR YOUR INFORMATION! This form ESM-2 has been used since December 1, 1997.
Description of the parties
The document must be completed on both sides. This design is convenient when signing. On the one hand, the contractor (persons who provide services related to the work of the construction machine itself) signs, and on the other, the customers. Also on the second side there is a special column for an accountant who calculates the salary of a specific employee.
First side
The first one contains:
- OKUD form (0340002);
- reference to Resolution No. 78 of the State Statistics Committee of November 28, 1997, according to which the paper forms were adopted (this particular one received the number ESM-2);
- the name of the logistics company that provides transportation services, or the name of another company that fulfills the order (with address and telephone number);
- Full name or company name of the customer who hires a construction machine for any of his needs (also with written contact details);
- make and name of the car, its state number, as well as inventory and service records (below);
- Full name of the driver;
- transaction type code;
- period of work (indication of duration of activity);
- information about the column or work area (if available).
After this informative part comes the tabular part. If we are talking about one day, then only one line is filled in. If several days (shifts) are required to complete the work, then each new line should contain information about a separate day.
The tabular section states:
- the date and month in which the service was provided;
- name and address of the object;
- dispatcher signature (separate for each line);
- when the car left, speedometer readings when leaving (in km);
- the driver’s signature stating that the car was in good working order upon departure; the mechanic’s signature will also be required to express his agreement with this fact;
- the time when the equipment arrived at its permanent location, which was visible on the speedometer;
- signatures of the driver - in the delivery of the car and mechanic - that he accepted it upon arrival at the garage (in one column).
A special place in the document is given to fuel consumption. And this is not an accident. Lack of control over the consumption of fuels and lubricants usually leads to their shortage. Thus, the penultimate column of the table is dedicated to fuel and is divided into several sub-items, filled out separately:
- how much fuel was in the tank (or cylinder, if it is gas) when leaving;
- how much was issued to complete the work;
- how much is left upon arrival at the garage.
Also (at the very end of this column of the table) it is necessary to indicate what the actual consumption was and what it should be according to the standards.
Completes the tabular part of the column “Signature of the driver (refueler)”. At its level there are also the names of those who have taken responsibility for performing this type of work. Moreover, there is space for both sides (from the customer and the contractor). The riggers are not forgotten either. When filling out, it is advisable to write down their full name and service ID numbers.
Second side
On the back of the construction vehicle's waybill there is a clear division into two parts. On the left - filling by the customer, on the right - by the owner of the car. In addition to the number, start and end time, code and address of the object, type and stages of work, there are columns:
- how many total hours have been worked on this waybill (issued by the receiving party based on the results of completion);
- the cost of the work performed;
- how many downtimes there were, for what duration and due to whose fault.
The data is confirmed by the signatures and seals of the party receiving the service. Do not forget that the full name of the responsible person of the customer is also mentioned on the first sheet (but a signature is not required). 
It is also worth considering the fact that driving and performing tasks at night, as well as on weekends, the driver must be paid at a special rate. Therefore, they are written down separately in the ESM-2 document: on the right side on the reverse side (indicating the payment type code).
IMPORTANT! The vehicle's mileage along this track and the time the driver spent standing on the line are also indicated here.
At the very end, in the final part of the paper, space is left for possible claims of the customer against the driver (to his work) and for the signatures of the foreman, driver, head of the department and the person who made the calculations (accountant).
As a conclusion to the table, it is advisable to indicate the calculated cost of one machine hour. This information can serve as a good basis for further optimization of the organization's activities.
Despite the fact that Letter of the Ministry of Finance dated August 25, 2009 No. 03-03-06/2/161 dated August 25, 2009 made it possible to independently develop waybills, this form remains in demand because of its convenience, information content and conservatism in business circles.
ATTENTION! If an organization dares to develop its own form of waybill for a construction vehicle, it will be subject to strict requirements. They are clearly stated in Order of the Ministry of Transport of Russia dated September 18, 2008 No. 152.
A report on the operation of a construction vehicle or mechanism (form ESM-3) is a document very similar in many of its columns to a waybill for a construction vehicle. Its important difference lies in the purpose and type of technology used.
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For what types of equipment can it be used?
In total, the Russian nomenclature of construction machines, as well as mechanized construction tools, includes more than a thousand different standard sizes. Moreover, new models appear regularly and further expand this list.
If we divide machines and mechanisms by the type of work performed (and this is a very arbitrary division, since there are many models that combine functionality and can be additionally equipped), you will get the following grouping:
- Earthmoving machines. These are excavators (including multi-bucket ones), hydromechanical devices, scrapers, graders, bulldozers.
- Sealing varieties. Static or vibration compaction rollers, hydraulic vibrators, vibration compaction surface machines, etc.
- Drilling models. These include pneumatic drilling hammers, as well as shock-rope, rotary or pneumatic impact machines.
- Pile driving machines. These are vibratory hammers, vibratory hammers, various pile driving equipment, diesel hammers, etc.
- Lifting and transport. The most common of this type are tower cranes, cranes, and truck cranes of various models.
- Loading and unloading. Gantry cranes of various lifting capacities, lifts of various models, etc.
- Transport. Slab trucks, panel trucks, cement trucks.
- Crushing and screening plants. Mobile crushing and screening plants.
- Mixing. Truck-mounted concrete mixers.
- Concrete placing machines, in particular concrete mixers, concrete mixer trucks.
- Reinforcement. Benders of reinforcement of various designs, equipment for its welding, tensioning.
- Finishing. Plastering units, mortar pumps, mosaic grinding machine, etc.
- Road.
- Power tool.
Naturally, the list is incomplete.
All equipment that can be described in a report on the operation of a construction machine can be found in SNiP 3.01.01-85 on the organization of construction production.
For example, in the form of such a report on the operation of a construction machine, reports on the operation of generators using any type of fuel, stationary and mobile concrete pumps can be received.
In any case, when deciding on the form of the document, you must be guided by the presented list. The mechanism or machine must belong to one of the sections given.
Components of a report
The paper is filled on both sides. The title side lists information about the date the report was compiled, its number, and the OKUD and OKPO form. At the top of the title page, in addition to the phrase “Report on the operation of the construction machine (mechanism)” with the paper number, there must be the name of two organizations: the customer and the contractor of the construction work. The name, make of the car and the person driving it are also indicated.
After, on the right, in the report there is a small plate with columns to indicate:
- code of the type of operation performed;
- period of work, from what date to what date (practice has shown that it is most convenient to draw up a report for a decade);
- section or column (if available);
- inventory and personnel number of the mechanism (machine), its brand or model.
The introductory part of the document takes up a lot of space. The subsequent document space is occupied by a table divided in two.
The left side of the table indicates the serial number of the record, the name and address of the facility where the machine worked.
On the right side of the table is fuel consumption data. Its type is indicated, how much was given out, how much was at the beginning of the shift and how much was left at the end, and the actual amount spent is compared with the normative ones.
If the territory has not changed for several days, then it is possible to combine several rows into one in the second column.
The reverse side of the report on the work of the construction machine also contains a double table. The left part is filled in by the customer. He must indicate:
- the exact time frame within which the work was completed;
- code, name and address of the object;
- work type code, stages;
- cost of work performed;
- whether there were any downtimes, how long they lasted and whose fault they were;
- your signature.
The owner of the machine on the right side of the reverse side indicates all the information necessary for the correct calculation of wages: whether the driver worked at night, on weekends or holidays. Attention is also paid to overtime hours (the first two and subsequent ones).
The results of the table are summed up and the average cost of one machine hour is calculated based on the data from this particular report.
Also on the back of the document there is a separate table for recording the amount of work performed by the driver. Their unit of measurement, quantity, is written down. It is possible to indicate several names if the work was performed by more than one specialist. There are also columns for indicating the rank, personnel number of the employee, and the number of hours worked (night and overtime are indicated separately).
At the very end there are signatures of the responsible persons with a transcript, a place for possible customer complaints about the work performed.
By whom is it issued?
In most cases, responsibility for correctly filling out all columns of the report falls on the foreman. Also, a responsible employee may be specially appointed to fill out the report by a separate order from the manager.
Nuances
It is worth remembering that each work shift has its own line. It is possible to combine strings of the name of the object on which the work is being carried out. But the signature of the driver and the customer must be affixed to each line as the work is completed.
When submitting a report on the operation of a construction machine to the accounting department, it must bear the signature of the foreman and the driver. After payroll calculations have been made, the second side is signed by the person who made them (accountant) and the head of the organization.
1. By what subject is it applied?
It is used in organizations specializing in the provision of services for the provision of construction machines (mechanisms).
2. How many copies are compiled?
Compiled in one copy.
3. Which employee compiles
Compiled by representatives of the customer and the organization performing the work (services).
4.
Help for payments for work (services) performed. Form ESM-7
Which confirms
The certificate confirms the volume and cost of work performed (services provided).
It is necessary to take into account that the certificate is a derivative document, since it is drawn up on the basis of contractual documents and forms ESM-1, ESM-2, ESM-3.
5. Application procedure
The certificate is used to make settlements between the organization and customers and to confirm the work (services) performed by construction machines (mechanisms).
It is compiled in one copy by representatives of the customer and the organization performing the work (services) based on the data from the waybill (form N ESM-2) or reports (form N N ESM-1, ESM-3).
The certificate is certified by the customer's seal and submitted to the accounting department of the executing organization, which uses it as an attachment to the document issued to the customer for payment (for example, an attachment to an invoice, etc.).
Thus, a single copy of the certificate is transferred along with the invoice from the accounting department of the executing organization to the accounting department of the customer organization.
A separate certificate is issued for each report (waybill) for the work of a construction machine (mechanism).
The cost of work (services) is indicated in contract prices at which settlements between the customer and the contractor (mechanization department) are made.
6. Storage location
The certificate is stored in the accounting department of the customer organization along with the payment document (as an attachment to the invoice, invoice, etc.).
7. Scheme for compiling a certificate
8. Arbitration practice
Arbitration practice in tax disputes
1. An organization carrying out activities for the reception and disposal of solid waste has the right to take into account the costs of paying for environmental protection works, regardless of the availability of standard forms ESM-1, ESM-2, ESM-3 and ESM-7, since it is not a specialized construction organization (Resolution of the Federal Antimonopoly Service NWZ dated 06/04/2007 N A56-11660/2006).
Comments on this case are set out in the “Arbitration Practice” for the report on the operation of a tower crane in Form N ESM-1.
2. The decision of the court of first instance was overturned, the case was sent for a new trial, since the court did not evaluate the arguments of the tax authority about the absence of standard forms ESM-6 and ESM-7 when documenting expenses (Resolution of the Federal Antimonopoly Service of the Central District of May 31, 2005 N A64-5332 /04-17).
Organizations that use truck cranes, motor graders and other construction equipment on wheels in their work fill out a specialized waybill, form ESM-2, to record their work and determine the driver’s salary. The company is given the right to develop its own form on its basis, which must contain a number of mandatory details.
This form of waybill is filled out when performing work for each company that contracts the vehicle. It is written out by the dispatcher or accountant of the performing company, but the reverse side is filled out by representatives of the customer and the owner of the equipment. This document can be issued for a shift, day or decade. This depends on the period during which the entire order is completed.
The construction vehicle's waybill must also be reflected in the registration book.
The mechanic, the gas station attendant, and the driver of the vehicle must make their entries in the ESM-2 form. The permit must contain a stamp from the PMO inspector confirming that the driver has undergone a medical examination before starting work.
Upon returning, the driver hands over the document to the dispatcher, who makes the necessary calculations and submits it to the accounting department for issuing invoices for payment.
Waybill for a construction vehicle, sample filling
Front side
The document contains its number and date of issue. Below are the company name, address, telephone number, as well as the contractor and the customer.The next line contains the name and brand of construction equipment, as well as its state number. Full name is also recorded. driver-driver.
The table on the right indicates operation codes, order fulfillment period, brand, equipment inventory number, and driver’s personnel number.
Below in the tabular part of the document, fill in the name and address of the facility where the work will be carried out according to the order, the date and time of their start and end, speedometer readings, the remaining fuel in the tanks upon departure and arrival, as well as refueling by type of fuel. Each entry is confirmed by the corresponding signature of the employees.
When work involves the movement of cargo, the permit indicates the responsible persons on behalf of the contractor and the customer. These are safety requirements.
At the bottom of the table, the dispatcher calculates fuel consumption according to the norm and actual consumption.
Reverse side
In the same table, the calculator reflects the indicators necessary to determine the driver’s salary: hours worked, night time, overtime, kilometers traveled, etc.
Employees of the customer company indicate whether or not there are complaints about the driver’s work, after which the waybill is signed by the appropriate responsible person.
The driver also signs and indicates his full name.
The travel voucher must also be signed by the accountant and the head of the structural unit, indicating their positions and personal data.
