Despite the fact that quite a lot of attention is paid to safety issues when performing work at enterprises, quite often death at work. The reasons such incidents are different. However, regardless of them, certain measures will be applied to the tenant. Further consider what if fatal work accident. 
General information
Industrial accidental death - a terrible event, entailing a number of negative consequences for the employer. In such a situation, it is important to understand the circumstances. To clarify all the facts, a commission is formed that will investigate industrial accidental death. She fixes her every step in documents that will subsequently be studied by law enforcement agencies.
Normative base
Occupational deaths require a special approach. The TC provides for several articles governing the actions of the employer in such situations. In general, they are similar to those that the employer commits in an accident with serious consequences. In his actions, the employer should be guided by the following articles of the TC:
- 227. It establishes cases in which an investigation is required.
- 228. This article lays down the specific obligations of the employer in the event of an accident.
- 228.1 It establishes the procedure for notifying government agencies.
- 229. This norm establishes the rules for the formation of commissions investigating accidents.
- 229.1. This article sets the time frame for the investigation.
- 229.2. This norm establishes the procedure for the investigation.
- 229.3. This article identifies cases in which the labor inspector carries out the investigation.
- 230. This norm establishes the procedure for processing documents drawn up during an investigation. Their forms are present in the Resolution of the Ministry of Labor No. 73 of 2002.
Initial activities
Consider an example. A citizen worked on a woodworking machine. He was cleaning equipment. In the process, his hand was pulled into the drum and torn off. Happened industrial accident. Death a person has come due to a large loss of blood. What should the employer do first? 
Saving the environment
The head of the enterprise must protect the territory, not allow other employees to change anything or remove any details at the scene. Maintaining the situation is necessary for members of the commission who will investigate everything. It must be remembered that even an insignificant, at first glance, detail may subsequently become evidence of the guilt or innocence of the management, officials of the enterprise. For example, the commission may establish that the woodworking machine was not equipped with a security system. In this way, fatal work accident occurred due to the negligent attitude of management towards ensuring local security. Often it is impossible to maintain the situation of the incident. For example, inaction can endanger the safety of other employees. In such a situation, it is necessary to fix all the important details. This can be done using video or photography. The received materials are transferred to the members of the commission.
Notification
The legislation establishes the obligation of the head of the enterprise to notify a number of state bodies about what happened fatal work accident. These government agencies include:
- GIT (labor inspection). The notice is sent to the unit located at the address of the enterprise.
- The prosecutor’s office.
- The territorial division of the FSS.
- Administration of a district or municipality.
- Regional trade union.
If a production worker death was associated with acute poisoning, a notification is also sent to Rospotrebnadzor. If the incident took place at a hazardous facility, Rostekhnadzor is notified. These government agencies send their representatives to the enterprise. They are part of the commission involved in the investigation. 
Relatives Involvement
The head of the enterprise is also obliged to inform the relatives of the deceased about the incident. Relatives can participate in the meetings of the commission conducting the investigation. However, they are forbidden to be its members. This is due to the need for an objective and impartial investigation of the incident.
Request to a medical institution
It must also be sent to the head of the enterprise. To conduct an investigation, a medical institution conclusion is required. It indicates the causes of death. In addition, the conclusion contains information on the state of the citizen before death. For example, was he drunk or not. Industrial death may occur due to an exacerbation of any disease. For example, a citizen's heart stopped. Accurate and reliable information can only be provided by a medical institution.
Commission creation
Investigate fatal work accident must be the leader himself with employees of state bodies. The commission may be replaced by a representative of the employer. After sending a notification to state bodies, receiving information from them about representatives who will participate in the investigation, the head issues an order. In it, he indicates the composition of the commission. The chairman may be the labor inspector or a representative of Rostekhnadzor. It is forbidden to include in the commission the specialists of the enterprise, who were supposed to monitor compliance with the OS requirements in the area where the tragedy occurred. 
The timing
As a general rule, an investigation should last 15 days. Meanwhile, the situations are different, and this period can be extended. The increase in the period, as a rule, is associated with the need to request additional documents, to conduct examinations. In such situations, the decision to extend the term is attached to the materials of the investigation. It must be motivated.
Documenting
The commission investigating the incident attaches to the case file:
- The official conclusion, which indicates the reasons for the death of the employee. It is issued by a forensic medical expert at the request of the head of the enterprise.
- Protocol inspection of the site on which the tragedy occurred. Video and photo materials may be attached to it.
- A copy of the document confirming the passage of a medical examination.
- The protocol of interviewing witnesses / witnesses of the incident.
- Copies of papers confirming the passage of the victims of instruction in safety and health.
Meeting
It is organized after the end of the investigation and the collection of all documents. The date, place and time of the meeting are notified to the relatives of the employee who died in the workplace. In the course of it, a study of the collected documents is carried out, as a result of which the issue of qualifying an accident as a citizen connected or not connected with the production activities is resolved. In addition, the meeting establishes employees who have violated the OT requirements, as a result of which their colleague died. 
Case materials
Based on the results of the meeting, packages of documents are formed for the prosecutor's office and commission members. They include acts on f.N-1 (about the incident) and f. 4 (on the investigation). According to one original, it is handed over to the GIT, the trade union, the FSS, the representative of the administration, the employer and the prosecutor's office. One act on f. N-1 is given to the relatives of the deceased. The formed packages of documents are sent to the above authorities within three days from the date of the end of the investigation. The head of the enterprise is obliged to register the incident in the appropriate register.
Effects
What threatens the head of the enterprise, if occurred death at work? A responsibility, as practice shows, comes for the employer even when no violations of the OT rules have been revealed on his part. However, it is the manager who must monitor the behavior of his employees in the enterprise. In accordance with the law, in the event of the death of an employee in the workplace, the employer may be subject to criminal penalties. Its type and size depend on the circumstances of the incident. It could be a fine or imprisonment.
Workplace death: compensation
If it is revealed that the death of an employee occurred through the fault of the employer, the citizen's relatives may demand compensation for moral damage through the court. In addition, article 184 of the Labor Code provides for the following payments in the event of death at work:
- Lost earnings.
- Medical and rehabilitation expenses.
- Burial costs.
As article 141 of the Labor Code indicates, if the deceased did not manage to receive the salary accrued to him, they will pass it on to his relatives. Issuance is carried out within a week from the date the head of the enterprise is provided with the necessary documents for this. Article 83 of the Code sets out the grounds for dismissal of an employee. One of them is death at work. Payouts at the same time, they are carried out according to general rules and include the amount for unused holidays.
Salary to the heirs of the deceased
The composition of earnings paid to the successors of the deceased is enshrined in article 1183 of the Civil Code. According to the norm, the family members of the deceased, his dependents, regardless of whether they lived together or not, are given the right to receive:
- Accrued amounts of earnings and other equivalent income.
- Scholarship.
- Pensions.
- Compensation for injuries to health / life.
- Social Security Benefits.
- Alimony, other amounts provided to the subject as a means of subsistence.
In the event of the death of an employee, the manager must carry out the dismissal procedure according to general rules on the basis of the death certificate filed by relatives.
Subjects of law
Expect to receive insurance amounts in the event of a citizen's death at work can:
- Disabled persons who were dependent on him before his death or had the right to receive maintenance from him.
- A child born after the death of a person.
- Citizens who were dependent on the deceased, who became disabled within 5 years from the date of the incident.
Workplace death: FSS payments
Relatives of the deceased have the right to count on:
- One-time allowance.
- Monthly insurance amounts.
The first, as a general rule, is provided no later than 1 month (calendar) from the date of appointment. In the event of the death of the insured person, a lump-sum allowance is accrued to citizens entitled to receive it within 2 days from the date of submission to the insurance organization of all documents that are necessary for accrual. Monthly payments are made:
- Minors before coming of age.
- Students over 8 years old - until the completion of full-time education, but not longer than 23 years.
- For life - women 55 and men 60 years.
- Disabled - during the entire period of disability.
- Spouse, father / mother, other relative, unemployed and busy caring for children, brothers / sisters, grandchildren of the deceased, who were dependent on him, up to 14 years old or until their health status changes.
Calculus features
The lump-sum payment of the FSS is set at a rate of 60 times the minimum wage, as provided for by federal legislation at the date of accrual. The monthly amount is calculated on the basis of the average earnings of the deceased per month, minus the parts attributable to him and his able-bodied dependents entitled to receive the corresponding amounts. To establish the amount of payment per each citizen who is able to count on their receipt, the total amount is divided by the number of such entities. Subsequent allocation of accrued amounts is not performed. The exception is cases of changes in the circle of entities with the right to receive them, the degree of disability. Recalculation can also be done when indexing monthly benefits, carried out in accordance with federal law.
Taxation
As indicated in the Letter of the Ministry of Finance from 2013, from the last earnings of the deceased employee paid to his relatives, the company does not withhold personal income tax. This rule applies not only to the salary, but also the income transferred to the heirs of the person. The company does not have the duties of a tax agent with respect to the amounts of remuneration accrued to the employee, or when transferring them to relatives. The heirs, in turn, do not have income subject to taxation, by virtue of Article 217 of the Tax Code (Section 18).
Conclusion
The death of an employee in the process of performing production tasks entails many negative consequences. Of course, for the employee’s relatives this is a tragedy. The position of the leader is rather complicated. As a rule, fatal accidents are the result of inadequate observance of safety precautions, insufficient control by the employer over the implementation of labor protection regulations. As mentioned above, the requirements of the legislation on managers and other officials for violations in the field of safety and health are currently being substantially tightened. Engineering and production technologies are constantly being improved, equipment is becoming more complicated and requires more attention and control. In order to avoid tragedies at the enterprise, the management is obliged to provide the most safe working conditions.