OHS costs
"Reports › OHS costs" holds everything prevention costs: PPE bought, preventive measures, training, medical exams, contracts with external services, own staff, accidents and sanctions. Every entry carries its currency and VAT, and totals are given per currency: euros are never added to pounds.
1. The cost ledger
The "Cost ledger" tab lists the entries of the period (the current year by default) with the filters "From", "To", "Category", "Estimated or actual", "Workplace" and "Currency". Above, one card per currency with "Estimated", "Actual" and "Actual with VAT" and the breakdown by category. Rows written from another screen (a PPE purchase, a measure, a session, an accident, a contract) show "Open source record" and are edited there; the "Own staff" rows are computed every month from each person's "Hourly cost" and "OHS dedication (%)" and are not stored.
2. An expense typed by hand
"New expense" opens the form: "Category", "Estimated or actual", "Type" (one-off, recurring or investment), "Date", "Description", "Amount" with "Currency", "VAT (%)" and "VAT included" (net, VAT and total show underneath), "Supplier", "Invoice no.", "Workplace" and "Cost centre". Leave the cost centre empty and the department's or the site's is copied. The currency and VAT proposed are the company's: the "Default VAT rate (%)" is set in Administration › Company settings.
3. Contracts with external services
In the "External contracts" tab, "New contract" records the SPA, the mutua, the OCA, a trainer or a laboratory: "Provider", "Type", "Specialities covered", "Start", "End", the "Annual fee" with its VAT and the "Rates outside the fee". The fee is spread by month into the ledger up to the current month (the table says how many "Months spread" it has); when the contract ends, untick "In force".
4. Where the other costs come from
On a PPE item, "Record purchase" asks for units, unit price, VAT, supplier and invoice: stock goes up, the "Unit cost" refreshes and the entry is written. On a preventive measure, the "Estimated cost", the "Cost type" and, once completed, the "Actual cost" and "Actual hours"; the preventive planning shows the estimated total, the actual one and the deviation. On a training session, "Session cost", "FUNDAE credit", "Paid hours per attendee" and "Attendee hourly cost" give the "Cost per attendee". On an incident, the "Accident cost" panel computes the salary (days lost × daily base), the recargo de prestaciones and the total. Nora answers "how much did we spend on PPE this year per site?" from the same data.