We use regional coefficients to calculate salaries of public sector employees. Calculation of wages taking into account the regional coefficient How the regional coefficient is established

Boosting regional coefficient is an indicator by which the wages of employees working in difficult climatic conditions are recalculated. In accordance with Articles 146, 148 and 316 of the Labor Code of the Russian Federation, the income of workers employed at enterprises located in regions with an unfavorable climate must be multiplied by a certain multiplier, which is equal to the value of the regional coefficient established for the region.

Who sets the size of the regional coefficient

The size of the regional coefficient is established by the Government of the Russian Federation. The regional coefficient is different for each territorial subject and depends on the complexity of the conditions in which the working population has to work (RF RF No. 216 of April 17, 2006, Federal law No. 4520-1 dated 02/19/1993). Previously we told.

Are all regions assigned a regional coefficient?

No, not everyone. First of all, we took care of those who live in difficult climatic conditions. The highest premiums are awarded to residents of the Far North. But residents of, for example, Moscow and St. Petersburg are not entitled to a regional salary coefficient. Full list regions and the size of the regional coefficient that is established for them can be found in the table.

The maximum value of the regional coefficient is used in the oil and gas industry, and the minimum in the non-production area. Variations are set in the range from 1.15 (Karelia) to 2.0 (territories near the coast of the Arctic Ocean).

How is the regional coefficient calculated?

The calculation of the regional coefficient does not depend on wages, but is based on the following key conditions:

• climate in the region;
• the area in which the enterprise operates.

The district coefficient is calculated monthly on the actual salary before tax. Applies to the following types of payments:

• minimum monthly wage (minimum wage);
• monthly salary, consisting of salary multiplied by the tariff rate;
• incentive payments (for example, length of service);
• compensation payments;
• additional payments established in the collective agreement and labor agreement;
• payment for seasonal work and part-time work;
• pension payments.

Due to the fact that pension contributions are made taking into account the regional coefficient, an increased pension will only be provided if the pensioner continues to be in a region with difficult climatic conditions. If he moves, the regional coefficient may be canceled.

The district coefficient is not calculated for the following payments:

• payment based on average earnings - sick leave, vacation pay, business trips;
• one-time bonus;
• one-time financial assistance to the employee and other social benefits;
• "northern" surcharge.

Examples of salary calculations taking into account the regional coefficient

Ivanov I.I. employed at a mining enterprise in the Khabarovsk Territory. His salary is 30,000 rubles. His salary also includes an incentive payment for intensity and achievement of high performance in the amount of 6,000 rubles. Also this month he had a seasonal part-time job, for which he received 15,000 rubles.

His actual salary will be:

30,000 + 6,000 + 15,000 = 51,000 rubles.

The regional coefficient for the Khabarovsk Territory is 1.2.

The salary of Ivanova I.I. with the regional coefficient will be:

51,000 × 1.2 = 61,200.

Total after applying taxation taking into account the regional coefficient Ivanov I.I. will receive:

61,200 - 13% (personal income tax) = 53,244 rubles.

Another example.

Petrov P.P. works in Norilsk. Petrov’s salary for the current month is 45,000 rubles. He also worked the night shift and holidays and went on sick leave for 2 days.

His monthly salary will be:

• salary - 45,000;
• sick leave(2 days) - 3000;
• night - 2800;
• holidays - 4000;
• the regional coefficient for the Krasnoyarsk Territory, including for the city of Norilsk, is 1.80.

The regional coefficient is calculated on the actual wage, that is, on the salary and additional payments to it. In our case:

45 000 + 2800 + 4000 = 51 800.

We add the regional coefficient to wages: 51,800 × 1.80 = 93,240 rubles.

Actual income of Petrov P.P. per month: 93,240 + 3000 = 96,240 - 13% (income tax) = 83,728.80 rubles.

Table of regional coefficients for constituent entities of the Russian Federation

In this article we will talk about how the regional coefficient is determined when calculating average earnings and wages, what payments it applies to, and what payments it should not be applied to.

In accordance with Part 2 of Article 146 of the Russian Federation, workers employed in work in areas with special climatic conditions must receive increased pay for their labor. , in particular, should be increased by the regional coefficient.

The concept of “a locality characterized by special climatic conditions” is not disclosed by the Labor Code. Based on norms labor legislation, we can conclude that there are several categories of localities, payment for work in which is carried out taking into account regional coefficients.

The Far North and areas equated to its regions

Judges of the Supreme Court of the Russian Federation when courts consider cases related to the implementation by citizens labor activity in the Far North and equivalent areas, refer to the first part of the Review Supreme Court Resolution of the Council of Ministers of the USSR dated 01/03/83 No. 12, approved by the Presidium of the Supreme Court of the Russian Federation on 02/26/2014 (hereinafter referred to as the Review of the Supreme Court of the Russian Federation dated 02/26/2014).

The regional coefficient should be used when calculating the salary of an employee working in the specified areas with special conditions climate. This follows from following documents:

– Part 1 of Article 316 of the Labor Code;

The place of work must be indicated in employment contract(in accordance with Article 57 of the Labor Code of the Russian Federation)

Areas that do not belong to the Far North and areas equated to its areas

Today, the legislation does not have a single document with a list of areas whose climatic conditions are considered special. Such areas are not only the regions of the Far North, but also

certain areas of the Urals, Eastern and Western Siberia, the European North, as well as high-mountainous, arid and desert areas.

Setting the size of regional coefficients in them is carried out in accordance with the regulations of the Russian Federation or the former Soviet Union.

District coefficient size

The Government of the Russian Federation establishes the procedure for applying and the size of regional coefficients in accordance with the 1st part of Article 316 of the Labor Code of the Russian Federation. Since, however, such a resolution has not been adopted until today, accountants should use regional coefficients that were established by documents of the Russian Federation or the former USSR (1st part of Article 423 of the Labor Code of the Russian Federation, letters of Rostrud dated June 29, 2011 No. 1891-6-1 and the Ministry of Health and Social Development of Russia dated August 21, 2009 No. 1171-13).

At the same time, there is a sufficient number of regulations in accordance with which the sizes of regional coefficients are established.

For example, in the Information Letter of the Department for Pension Issues of the Ministry of Labor of the Russian Federation dated 06/09/2003 No. 1199-16, the Department of Income and Living Standards of the Ministry of Labor of Russia dated 05/19/2003 No. 670-9, Pension Fund of the Russian Federation dated 06/09/2003 No. 25-23/5995 ( hereinafter - Information letter on regional coefficients) indicates the size of regional coefficients for the implementation of work in the regions of the Far North and areas equated to these regions.

Resolution of the USSR State Labor Committee, the Secretariat of the All-Union Central Council of Trade Unions dated February 28, 1974 No. 46/7 determines the size of regional coefficients for the salaries of employees and workers' organizations and enterprises of industry, transport, communications and construction, which are located in the regions of the Urals.

The size of the regional coefficients for the wages of workers and employees of enterprises and organizations of industry, construction, transport and communications located in the regions of the Urals can be found in the resolution of the State Labor Committee of the USSR, the Secretariat of the All-Union Central Council of Trade Unions dated 02.28.74 No. 46/7.

According to the order of the Council of Ministers of the RSFSR dated 02/20/65 No. 424-r, the regional coefficient in high mountain areas at an altitude of 1500 to 2000 meters is set at up to 1.15, in arid and desert areas the amount of payment for work should be multiplied by the regional coefficient in the amount of 1. 1 to 1.4.

Correct determination of the size of the regional coefficient

It is the employer's responsibility to apply the regional coefficient when calculating wages. The costs of paying wages, taking into account the regional coefficient for various localities and districts, are included in expenses that are intended to reduce the income tax base (3rd part of Article 316 of the Labor Code of the Russian Federation, 11th paragraph of Article 255).

To correctly determine the size of the regional coefficient, the company can contact labor inspection by making a request in writing. According to the 1st part of Article 356 of the Labor Code of the Russian Federation, the duty of the labor inspectorate is to provide advice on the application of labor legislation.

An official response from the labor inspectorate to the request made by the labor inspectorate will help you avoid claims from inspectors from the tax and labor inspectorates, as well as labor disputes with company employees.

Increased regional coefficient

For budgetary institutions. In accordance with the 2nd part of Article 316 of the Labor Code of the Russian Federation, higher regional coefficients for institutions financed from the relevant budgets may be established by the authorities local government of the Russian Federation and state authorities of the constituent entities. Also, these bodies can set a limit for increasing the regional coefficient.

For commercial organizations. The letter of the Ministry of Labor of Russia dated November 26, 2012 No. 11-4/660 states that the company itself can establish an increased size of the regional wage coefficient by indicating it in the Regulations on remuneration or in a collective (labor) agreement.

If a local regulatory act (letter of the Ministry of Labor of Russia dated November 26, 2012 No. 114/660 and the Federal Tax Service of Russia dated July 2, 2013 No. ED-4-3/11856@) or a collective (labor) agreement establishes an increased size of the regional coefficient, then the company can take it into account when calculating income tax among labor costs.

Regional coefficient for part-time workers

As established in the 1st part of the Review of the Supreme Court of the Russian Federation dated 02.26.2014 and in the 3rd part of Article 285 of the Labor Code, remuneration for the work of a part-time worker whose place of work is the Far North region or an equivalent area must be carried out using the established in a given area the regional coefficient.

Seasonal and temporary workers, rotation workers

In accordance with Part 5 of Article 302 of the Labor Code of the Russian Federation, the regional coefficient in the manner and amount provided for workers in the Far North and equivalent areas must also be taken into account in the wages of workers traveling to these regions from other areas to get the job done on a rotational basis.

Part 2 of Article 146, as well as Articles 129 and 315 of the Labor Code of the Russian Federation states that the regional coefficient should also be applied to the wages of workers who are employed in temporary and seasonal work.

Traveling workers

The regional coefficient is applied to the wages of workers who have a traveling nature of work, who perform their work duties in areas with special climate conditions, and not at their location separate division company or the company itself.

Telecommuters and homeworkers

The size of the regional coefficient established for an area with special climatic conditions must be applied to the salary of a remote worker or homeworker if such an area is indicated as the place of work in the employment contract (Part 1 of the Review of the Supreme Court of the Russian Federation dated February 26, 2014).

The procedure for calculating the size of the regional coefficient to wages

Payment of the regional coefficient of wages is one of the elements of wages and relates to guarantees of wages (Part 1 of the Review of the Supreme Court of the Russian Federation dated February 26, 2014).

The regional coefficient is applied to wages from the first to the last (day) day of work of the employee in the region in which the regional coefficient is established.

Payments to which the coefficient applies

The size of the regional coefficient increases the employee’s remuneration (Article 315 of the Labor Code of the Russian Federation). Article 129 of the Labor Code reveals the concept of “wages”. In accordance with Part 1 of Article 129 of the Labor Code of the Russian Federation, the regional coefficient should be calculated based on these norms:

– for remuneration for labor, which is related to the qualifications of the employee, the quality, quantity, conditions and complexity of the work performed;

Remuneration is established by the employment contract and must comply with the employer’s current labor remuneration systems (Part 1 of Article 315 of the Labor Code of the Russian Federation)

– compensation payments (this includes payments for work at night, overtime, work in areas exposed to radioactive contamination, work in, etc.);

– incentive payments (bonuses, incentive bonuses and additional payments, as well as other incentive payments).

Payments for which the regional coefficient does not apply

For payments that are not included in the employer’s wage system, the regional coefficient is not calculated, for example, one-time bonuses. This provision is provided for in Articles 129, 135 and 315 of the Labor Code of the Russian Federation.

Since the regional coefficient is taken into account at , the size of the regional coefficient does not also apply to average earnings (subparagraph “l”, paragraph 2 of the Regulations on the specifics of the procedure for calculating average wages, approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922). For example, the regional coefficient does not apply to compensation for unused vacation

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The increasing regional coefficient is an indicator by which the wages of employees working in difficult climatic conditions are recalculated. According to Articles 146, 148 and 316 of the Labor Code of the Russian Federation, the income of workers employed at enterprises located in regions with an unfavorable climate must be multiplied by a certain multiplier.

The size of the regional coefficient is set directly by the Government of the Russian Federation. The Republic of Kazakhstan is different for each territorial subject and depends on the complexity of the conditions in which the working population has to work (RF RF No. 216 of April 17, 2006, Federal Law No. 4520-1 of February 19, 1993). Previously, we told you what sizes are set for regional coefficients for 2018.

How is the regional coefficient calculated?

The calculation of the RK is based on the following key conditions:

• climate in the region;
• the area in which the enterprise operates.

The maximum value of RK is used in the oil and gas industry, and the minimum in the non-production area. Variations are set in the range from 1.15 (Karelia) to 2.0 (territories near the coast of the Arctic Ocean).

Accrued monthly on actual salary before tax. Applies to the following types of payments:

• minimum monthly wage (minimum wage);
• monthly salary, consisting of salary multiplied by the tariff rate;
• incentive payments (for example, length of service);
• compensation payments;
• additional payments established in the collective agreement and labor agreement;
• payment for seasonal work and part-time work;
• pension payments.

Due to the fact that pension contributions are made taking into account the Republic of Kazakhstan, an increased pension will only be provided if the pensioner continues to be in a region with difficult climatic conditions. If he moves, the bonus may be canceled.

The following payments are not accrued:

• payment based on average earnings - sick leave, vacation pay, business trips;
• one-time bonus;
• one-time financial assistance to the employee and other social benefits;
• "northern" surcharge.

Calculation examples

1. Ivanov I.I. employed at a mining enterprise in the Khabarovsk Territory. His salary is RUB 30,000.00. His salary also includes an incentive payment for intensity and achievement of high performance in the amount of 6,000.00 rubles. Also this month he had a seasonal part-time job, for which he received RUB 15,000.00.

His actual salary will be:

30,000.00 + 6,000.00 + 15,000.00 = 51,000.00 rubles.

RK for the Khabarovsk Territory - 1.2.

The salary of Ivanov I.I. with the Republic of Kazakhstan will be:

51,000.00 × 1.2 = 61,200.00

Total after applying taxation Ivanov I.I. will receive:

61,200.00 - 13% (personal income tax) = 53,244.00 rubles.

1. Petrov P.P. works in Norilsk. Petrov’s salary for the current month is RUB 45,000.00.

   Is there a regional coefficient for the premium?

   He also worked the night shift and on holidays and went on sick leave for 2 days.

His monthly earnings were:

• salary - 45,000.00;
• sick leave (2 days) - 3000.00;
• night - 2800.00;
• holidays - 4000.00;
• RK for the Krasnoyarsk Territory, including for the city of Norilsk - 1.80.

The regional coefficient is calculated on the actual salary, that is, on the salary and additional payments to it. In our case:

45 000,00 + 2800,00 + 4000,00 = 51 800,00.

We charge RK: 51,800.00 × 1.80 = 93,240.00 rubles.

Actual income of Petrov P.P. per month: 93,240.00 + 3000.00 = 96,240.00 - 13% (income tax) = 83,728.80 rubles.

41.

Regional coefficient when calculating wages and average earnings (Yamanova N.A.)

Additional payment according to regional coefficients

Regional coefficients are established for work in areas with unfavorable natural and climatic conditions, and their size is the same throughout the entire territory of a particular area.

The regions in which work is paid taking into account the regional coefficient include the regions of the Far North, Far East, Eastern Siberia, a significant part of the European North, Altai Territory, areas of the Vologda region and others.

The procedure for paying regional coefficients for persons working in areas with unfavorable natural and climatic conditions is established by the Government of the Russian Federation.

The use of regional coefficients does not create new tariff rates and official salaries.

The regional coefficient is accrued for all types of earnings determined by the remuneration system, including remuneration for long service, paid monthly, quarterly or in a lump sum.

The district coefficient does not apply to payments in the form of financial assistance and other payments not related to the employee’s performance of work duties.

The payment of the regional coefficient of wages is taken into account in all cases of calculating the average wage. Regional coefficients also apply to workers working on a rotational basis. For the purposes of calculating the tax base for income tax, additional payments are accepted in the amounts provided for by current legislation.

Allowances for work in the Far North and equivalent areas.

Percentage surcharge in addition to the monthly salary is paid to employees of organizations located in the Far North and equivalent areas.

On actual earnings, including remuneration for length of service, which is paid every quarter, interest bonuses are accrued monthly or in a lump sum

The amounts of allowances are differentiated by groups of districts.

Unlike regional coefficients, the size of which is the same for all categories of employees of organizations located in a certain area, the size of the percentage bonus is determined individually for each employee.

For persons under the age of thirty who have lived at least one year in the Far North and enter into an employment relationship, wage increases are set at 20% after the first six months of work with an increase of 20% for each subsequent six months. Upon reaching 60% of the bonus, the last 20% is for one year of work. In areas equated to regions of the Far North, regional coefficients from 1.15 to 1.4 have been introduced. Employees of these districts have the right to receive wages established by the employment contract, taking into account regional coefficients.

Persons under the age of thirty are paid a percentage increase in wages in full from the first day of work in the regions of the Far North and equivalent areas, if they have lived in these areas and areas for at least five years.

The composition of earnings for which bonuses are calculated does not include payments according to regional coefficients of wages, one-time remuneration for length of service, remuneration based on the results of work for the year, payments based on average earnings, financial assistance, as well as incentive payments that are one-time (one-time) ) character outside the framework provided for by the remuneration system in the organization.

The distribution of bonuses (additional payments) for the calculation of bonuses by month of the reporting period in proportion to the time worked is carried out in cases where bonuses (bonuses) are paid to employees based on the results of work for the quarter .

Interest bonuses are not accrued on wages received by a part-time employee. Work experience giving the right to receive percentage increases in wages for employees of organizations located in the regions of the Far North and equivalent areas, as well as in the southern regions of the Far East, Krasnoyarsk Territory, Irkutsk and Chita regions, the Republic of Buryatia, and the Republic of Tuva , Republic of Khakassia, starting from June 1, 1993 is summed up regardless of the timing of the break in work and the reasons for termination labor relations, with the exception of dismissal for guilty actions.

When an employee who has the work experience necessary to receive a percentage increase transfers to work in an organization located in another region or locality, the percentage increase in wages is recalculated in proportion to the time worked in the corresponding regions of the Far North, equivalent areas, as well as in southern regions of the Far East, Krasnoyarsk Territory, Irkutsk and Chita regions, the Republic of Buryatia, the Republic of Tuva, the Republic of Khakassia in the manner established for the new place of work.

Based on Resolution of the Ministry of Labor of Russia dated September 11, 1995 No. 49, regional coefficients are calculated on actual earnings, including remuneration for length of service, paid monthly, quarterly or in a lump sum.

In accordance with Article 129 of the Labor Code of the Russian Federation, wages (employee remuneration) are remuneration for labor depending on the employee’s qualifications, complexity, quantity, quality and conditions of the work performed, as well as compensation payments (additional payments and allowances of a compensatory nature, including for work in conditions deviating from normal conditions, in special climatic conditions and in areas exposed to radioactive contamination, and other compensation payments) and incentive payments (additional payments and incentive allowances, bonuses and other incentive payments).

Thus, the regional coefficient is calculated on remuneration for labor, paid depending on the employee’s qualifications, complexity, quantity, quality and conditions of the work performed, as well as on compensation and incentive payments.

For one-time incentive payments not related to the performance of work duties (bonuses for holidays, anniversaries, professional dates, etc.), for social benefits (financial assistance, payment for food, travel, etc.) the regional coefficient is not calculated.

The organization is located in the Moscow region, where a regional coefficient has not been established. The employee is an employee of the organization’s branch in the Republic of Bashkortostan. Is the regional coefficient paid in this case?

The regional coefficient to the employee’s salary is applied at the place of his actual permanent work (workplace), regardless of the location and form of ownership of the organization on whose staff the employee is.

Thus, the employee of the organization is paid the regional coefficient established on the territory of the Republic of Bashkortostan in the amount of 1.15.

During the employee's vacation, an order is issued to assign his duties to another employee. How much is the additional payment for combining professions?

When combining professions (positions), expanding service areas, increasing the volume of work, or performing the duties of a temporarily absent employee without release from work specified in the employment contract, the employee is paid additionally.

The amount of additional payment is established by agreement of the parties to the employment contract, taking into account the content and (or) volume of additional work.

Is there currently a monthly premium for drivers?

According to Article 135 of the Labor Code of the Russian Federation, remuneration systems, including the size of tariff rates, salaries (official salaries), additional payments and allowances of a compensatory nature, including for work in conditions deviating from normal conditions, systems of additional payments and incentive allowances and bonus systems are established collective agreements, agreements, local regulations in accordance with labor legislation and other regulations legal acts containing labor law norms.

The premium for class is usually set in the following amounts:

• for 2nd grade – 10 percent;
• for 1st grade – 25 percent.

Heads of organizations receiving budgetary funding are allowed to install drivers of cars, trucks, buses and other vehicles premiums for class I in the amount of up to 50%, for class II – up to 25% of the tariff rate within the limits of the allocated budget funds.

How are disabled people of groups I and II paid?

In accordance with Article 92 of the Labor Code of the Russian Federation, for workers who are disabled people of group I or II, a reduced working time is established - no more than 35 hours a week.

Wages for reduced working hours are paid in the same amount as for normal working hours (40 hours). If a disabled employee is given a monthly salary (in accordance with his position), then for a fully worked month (despite the fact that during this period he worked fewer hours than provided for by the working time standard), the employee will receive a salary in the amount of this salary.

With time-based wages, the hourly wage rate of a disabled employee, other things being equal, is greater than the hourly wage of non-disabled workers.

For example, a monthly tariff rate of 4,800 rubles is established for an employee who is not a disabled person and a disabled person of group II. The working week of a non-disabled employee is 40 hours, and that of a disabled employee is 35 hours.

The hourly wage rate for a non-disabled employee is:
4800 rub. : 162 hours = 29.63 rub.

The hourly wage rate for a disabled employee is:
4800 rub. : 141.7 hours. = 33.87 rub.

A similar rule applies to workers aged 16 to 18; women working in rural areas, etc., for whom, according to Article 92 of the Labor Code of the Russian Federation, reduced working hours are established without a reduction in wages.

Regional coefficient

How is a group II disabled person paid if, in accordance with medical recommendations, he cannot work more than 3–4 hours a day?

In cases where a disabled person of group II, in accordance with medical recommendations, works less than 35 hours, remuneration should be made in proportion to the time worked, based on the fact that the working hours of this category of workers, which provide full payment, are 35 hours per week.

35. Due to production needs, the employee is recalled from vacation with his consent. Is part of the average earnings for unused vacation days withheld?

In case of transfer of vacation to another date, the amounts of money attributable to the days unused vacation, are sent to pay current wages for the time spent working after leaving vacation, and if these days are provided at another time, the average earnings for their payment are recalculated. This practice is used to eliminate, on the one hand, double payment for the same time and, on the other, a hidden form of compensation.

The amount of vacation pay for days of unused vacation, calculated on the basis of average earnings for the 12 calendar months before the employee goes on vacation, is subject to withholding.

For example, an employee was granted annual paid leave of 28 calendar days from March 3 to March 31, 2014 (the non-working holiday of March 8 is not included in the number of calendar days of vacation). The average daily earnings was 680 rubles. Amount of vacation pay received by the employee:
680 rub. x 28 cal. days = 19040 rub.

By order of the administration, the employee, with his consent, is recalled from vacation on March 20, 2014. That is, he used only 16 calendar days of vacation. For 12 unused calendar days of vacation, he was paid before the start of the vacation: 680 rubles. x 12 = 8160 rubles, which will be withheld as a credit for wages for hours worked from March 20, 2014.

How to make a deduction from wages when dismissing an employee before the end of the working year for which he has already received annual paid leave, if the amount of vacation pay exceeds dismissal payments?

The amount and procedure for deductions from an employee’s salary are determined by Art. 137 Labor Code of the Russian Federation. In particular, Part 2 of this article provides that amounts can be withheld from an employee for unworked vacation days.

The specified withholding represents the exercise of the employer’s right to the return of previously paid vacation pay, the payment of which turned out to be unnecessary because the employee quit without working until the end of the working year for which he received vacation. Therefore, the amount of deduction should not exceed the amount of vacation pay that the employee received for vacation days used in advance and not worked at the time of dismissal.

Moreover, if an employee is dismissed on the grounds, on the grounds provided for in paragraph 8 of part one of Article 77 or paragraphs 1, 2 or 4 of part one of Article 81, paragraphs 1, 2, 5, 6 and 7 of Article 83 of the Labor Code of the Russian Federation, deduction from wages is not is produced.

In the event that an employee is dismissed for other reasons, for example, at will, deduction is possible, but within the limits of accrued amounts.

There may be cases where withholding is legally permissible, but practically impracticable because the employee does not have the amounts due or there are insufficient amounts. In such cases, no deduction is made and no further collection is carried out, since the necessary legal mechanism is missing.

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Article TCRF 316. Regional coefficient of wages in the Far North

The Ural coefficient is a premium that increases the employee’s salary. In the article we will look at what payments and to whom the Ural coefficient is calculated in 2018. Ural coefficient For residents of the Urals, a regional Ural coefficient has been established since November 1987. It applies to the wages of residents of the Urals. The Labor Code establishes that the Government of the Russian Federation approves the coefficients, but today there is no such law that would provide for the regions in which the coefficient is established, as well as the size of the coefficient. Therefore, those are still in force today regulations, which were adopted by government agencies of the constituent entities of the Russian Federation on the basis of USSR legislation.

Ural coefficient (how and for what it is calculated)

Based on the norms of labor legislation, we can conclude that there are several categories of localities, payment for work in which is carried out taking into account regional coefficients. The Far North and areas equated to its regions Judges of the Supreme Court of the Russian Federation, when considering cases by courts related to the implementation of labor activities by citizens in the regions of the Far North and areas equated to them, refer to the first part of the Review of the Supreme Court of the Resolution of the Council of Ministers of the USSR dated 01/03/83 No. 12, approved by the Presidium of the Supreme Court of the Russian Federation on February 26, 2014 (hereinafter referred to as the Review of the Supreme Court of the Russian Federation dated February 26, 2014).
The regional coefficient should be used when calculating the salary of an employee working in specified areas with special climate conditions.

Ural coefficient or Mr. x in labor legislation

ImportantYou will need

• - report card;
• - calculator or 1C Enterprise program.

Instruction 1 Accrue the regional coefficient only on the base amount, which is paid systematically. If it is customary for your company to pay systematic bonuses and monetary incentives regulated by an employment contract or internal legal acts, add a regional coefficient to them on a monthly basis.

The coefficient is not calculated for one-time, one-time payments or financial assistance. 2 Calculation of wages with a regional coefficient is carried out by summing up all amounts earned in the billing month, taking into account all accruals that are provided as permanent payments, then accrue the regional coefficient, subtract the amount income tax 13% and advance payments issued. 3 Each locality has its own regional coefficient.

Ural coefficient: what is it, how is it calculated

In my practice, there was a case when the employer drew up additional agreement to the main employment contract, where he specified the components of the employee’s salary, that is, included a regional bonus in the existing salary. The employee who signed this agreement will also no longer receive payments.
What to do if you still find out that regional coefficient are you not getting paid? There are two options: - Leave everything as it is, setting priorities. - Follow the path of defending your labor rights, seeking payment. In the second case, I recommend starting with a written statement to the employer requesting payment of withheld wages.
If your payment is denied, then we contact either the labor inspectorate or the court.

Regional coefficient and rules for its application in Russian regions in 2018

Procedure for contacting the labor inspectorate We go to the labor inspectorate of our city and write a complaint in which we ask to understand the current situation.

How to calculate the regional coefficient of wages

Most often, in such labor disputes, the court accepts the position of the employee. If the deadline for filing a claim has not been missed. After the district court's decision, the parties have one month to file an appeal to the Regional Court.

Therefore, if the district court nevertheless found your deadlines missed and made a decision not in your favor, I advise you to appeal. I described the position of the Sverdlovsk Regional Court above.

The Ural coefficient is a real bonus to which we, Ural workers, are entitled. I hope that after reading this article, workers, when getting a new job, will immediately clarify the issue of “Urals” with the employer, and established work teams will be more confident in raising this topic on the agenda.

Ural coefficient

For example, in the Information Letter of the Department for Pension Issues of the Ministry of Labor of the Russian Federation dated 06/09/2003 No. 1199-16, the Department of Income and Living Standards of the Ministry of Labor of Russia dated 05/19/2003 No. 670-9, Pension Fund of the Russian Federation dated 06/09/2003 No. 25-23/5995 ( hereinafter - Information letter on regional coefficients) indicates the size of regional coefficients for the implementation of work in the regions of the Far North and areas equated to these regions. Resolution of the USSR State Labor Committee, the Secretariat of the All-Union Central Council of Trade Unions dated February 28, 1974 No. 46/7 determines the size of regional coefficients for the salaries of employees and workers' organizations and enterprises of industry, transport, communications and construction, which are located in the regions of the Urals.

Regional Ural coefficient - Sverdlovsk region

Attention

In addition, many citizens are convinced that this coefficient applies only to those workers who work in government organizations, A commercial organizations may charge it at their own discretion. However, workers in the Ural District must not only know their rights, but also demand that they be respected.

Important! The Ural coefficient should be calculated not only on the salary, but on the employee’s bonus. Often, the employer indicates in the labor contract with a note that the salary includes the Ural coefficient.

Regional coefficient when calculating wages and average earnings

Accordingly, before directly calculating sick leave, the amount of the minimum wage must be increased by the Ural coefficient, according to the employee’s place of work. If the Ural coefficient is not calculated Not all employees decide to ask their employer a question about the Ural coefficient.

Some due to not having complete information, and many due to fear of losing their job. The employer is not always interested in additional personnel costs and often ignores its obligation to calculate such a coefficient.

For all individuals looking for new job, the main factors that interest them primarily are wages and working conditions. However, if the employee is not satisfied with the salary offered by the employer, then you should not immediately refuse the conclusion.

First of all, it is recommended to discuss with the manager the specifics of the work and all sorts of nuances, since in some cases these are the circumstances require the calculation of a regional coefficient over and above the employee's basic salary.

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Legislative regulation

Let's first understand what the regional coefficient is?

The concept of regional coefficient is usually understood as a certain bonus to the basic salary, which is provided to employees performing their work duties in harsh climate conditions.

It should be noted that not all individuals working in such unfavorable conditions are guaranteed to receive additional payment, but only those who have a separate clause in their employment agreement conditions are specified providing them with a regional coefficient.

The primary source to refer to if you have any questions regarding the area ratio is Labor Code Russian Federation. In order to be aware of the rules dictated by law regarding the receipt of such additional payments, it is enough to pay attention to the following legislative acts:

If, after reading the above documents, you still have any misunderstandings, we advise you to seek help from the clarification of the Ministry of Labor of Russia number three, which has entered into force September 11, 1995.

The explanation contains a whole list of settings for calculating cash bonuses and regional coefficients for individuals performing their work duties in the Far North. You can also additionally refer to to articles 146 and 148 Labor Code of the Russian Federation.

Types of cash payments that require the calculation of a regional coefficient and a percentage increase

Every employer dealing with employees working in extremely harsh climatic conditions automatically has a question: for what types of payments should a regional coefficient and a percentage bonus be calculated? The use of the coefficient is necessary in the following cases:

1. The employee’s basic salary corresponds to the position held, the amount of which is fixed in the employment contract.
2. Various monetary funds intended for individuals by the employer as a reward for certain merits.

This category includes all material incentives that act as a kind of compensation for employees working in hazardous or unhealthy working conditions, performing work that requires high qualifications, and also performing particularly complex duties.

Similar rewards are provided additionally to the basic salary.

3. Cash allocated for working employees.

This group of payments includes all material compensations that individual receives for unplanned execution their work responsibilities.

This may be compensation for all kinds of delays in working hours that are not provided for in the employment contract and, accordingly, last longer established norm working hours. This also applies to certain monetary incentives for additional visits to work. on weekends and holidays.

4. Motivational cash payments.

Motivational incentives are cash, provided and subsequently paid by the employer to just a few employees who cope with their duties best of all.

Motivational payments are introduced with the aim of improving labor productivity and creating healthy competition in the team. These are bonuses, rewards, various raises and salary increases.

5. Additional payments.

We draw attention to the fact that the coefficient and bonus, in addition to the above payments, in some cases must also be calculated for some payments established by the remuneration procedure that operates within a particular enterprise.

Controversial issues

There are a number of certain payments, when calculated by employers certain difficulties arise, consisting in whether it is worth calculating a district-type coefficient and a percentage increase on them. In this regard, we propose to understand the main payments of this kind:

How to calculate the regional coefficient?

Before you begin calculating the coefficient, you need to understand that it has different numerical values ​​and directly depends on the area where the employee performs his work duties.


The minimum coefficient is 1,15 and is applicable for such regions as Karelia, Sverdlovsk and Novosibirsk regions, as well as for some other regions.

And the maximum possible coefficient is 2,0 and is used to calculate cash increases for individuals working in extremely harsh areas such as Yakutia or Kamchatka.

There are also intermediate values additional salary parameter equal to – 1.8; 1.7; 1.6; 1.5; 1.4; 1.3; 1.25; 1.2.

The calculation formula is:

B = RK * ZP, Where

B is the payment due for a northerner,

RK – numerical value of the coefficient for a specific area,

Salary is the employee’s salary without deduction of tax payments.

It should be noted that if an individual, in addition to the basic salary, receives any other payments for which a coefficient is calculated by law, then they must not be forgotten to be taken into account in the above formula.

And only after the final calculation of the amount of the northerner’s wages should the manager seize and pay from it contribution to Pension Fund , pay personal income tax, as well as carry out all other mandatory monetary transactions.

Determining the size of the percentage premium depends on many factors such as work experience employee of the Far North, category of area with a harsh climate, duration of residence of an individual in this territory and his age.

If a northerner’s work experience is less than six months, then he is not entitled to an increase.

And for individuals working in zones equated to the Far North, to receive the bonus you must have years of service equal to more than one year.

Calculation examples

Let's look at how salaries are calculated taking into account the regional coefficient using a specific example.

A certain Novikov Alexander Anatolyevich, who is an employee of the company “STINOL”, which is located in the Volgograd region, receives a monthly salary equal to the amount of 39,500 rubles.

Over the last month, the employer paid Novikov A.A. in addition to the monthly salary, a payment acting as a monetary reward is 10,000 rubles, an allowance for the period of sick leave is 7,750 rubles, and financial assistance is 1,900 rubles.

Then you need to figure it out for what types of payments it is accrued. Of the above payments, only the employee’s salary, monetary remuneration and compensation for sick leave should be taken into account.

And only now can you use the proposed formula for calculation. We substitute all the numbers and accordingly determine the amount of payment for the northerner, taking into account the premium coefficient:

1.25 x (39,500 + 10,000 + 7,750) = 1.25 x (57,250) = 71,562 rubles.

However this amount excluding income tax individuals. To find out what amount of money Novikov will receive after deducting for his work, you need to subtract 13% from 71,562. After calculation, the resulting amount is equal to - 62,259 rubles.

This payment is also not final and may be slightly reduced depending on the list of funds to which Novikov is obliged to pay contributions from his income.

To calculate the bonus, you only need to find out what percentage it is for a specific area and calculate them from Novikov’s basic salary. The maximum possible premium for the Volgograd region is 50%. Thus, calculating 50% of the amount of 39,500 rubles, we get - 19,750 rubles.

Rules for calculating salary increases for a northerner who has moved from one region to another

If for any reason an employee forced to change location his work, then in order not to make a mistake when calculating a monetary increase for work in harsh climate conditions, we recommend that you pay attention to the third paragraph of clarification No. 3, issued by the Ministry of Labor.

In the event of a move, the increase should be recalculated by proportionally taking into account the time period during which the employee performed his duties in a new region of the Far North.

For example, if an individual worked in an area directly related to the territory of the Far North, and then moved to an area that is equivalent to this area, then the percentage increase is calculated by finding 10% of the period worked in the new area divided into 12 months.

That is, if Novikov Alexander Anatolyevich worked for four years in the Far North region, while having monetary salary increase equal to 80%, and worked in the new area for only half a year, then the amount of his percentage increase is calculated as follows:

40% (amount of increase for previous years) + (6/12 * 10% - interest for time worked in the territory equated to the Far North) = 40% + 5% = 45%

Thus, Novikov, who moved, is entitled to salary increase equal to 45%.

In the event that the opposite situation occurs - moving from the northern region to some area recognized as the Far North region, the calculation of the allowance should proceed somewhat differently.

The size of the increase for all previously worked years should remain unchanged, and for the months during which the employee worked in the Far North region, a certain amount of money should be accrued proportional to their number.

That is, if an employee, having fulfilled his duties for four years, and then transferred and worked in another area for 10 months, then maintaining the amount of the previous allowance for the full four years and calculating the interest for an incomplete year comes out 49% .

You will also be told about bonuses for working in the Far North in the video:

In the Russian Federation, in the regions of the Far North and similar territories, a significant part of the population lives, there are many industrial, mining enterprises and infrastructure facilities, the functioning of which is critical for maintaining the regional economy and the development of the territories. To support the population living in unfavorable climatic conditions and to level out differences in prices for consumer goods, regional coefficients are used that index the income received by the population. The size of the regional coefficient is determined by the Government of the Russian Federation separately for each territory and is based on taking into account the complexity of the conditions in which the population lives and works.

How is the regional coefficient applied?

Based on Art. 146 of the Labor Code of the Russian Federation, wages in areas with difficult natural conditions paid to employees at an increased rate.

In the Far North and equivalent territories, wages are paid to employees taking into account the increasing coefficients corresponding to the region. The regional increasing coefficient is also mandatory for the payment of pensions, scholarships, benefits, and compensation to citizens living in the Far North and equivalent territories.

The increase in labor costs by employers in the Far North and similar areas is fully included in the expenses of the enterprise, reducing tax base for corporate income tax.

Who is covered by the regional coefficient?

The increasing regional coefficient is mandatory when paying wages to employees, pensions and benefits to citizens living in areas covered by the regional coefficients.

Based on Art. Art. 285 and 302 of the Labor Code of the Russian Federation, the effect of increasing coefficients applies to payments:

• part-time workers;
• seasonal workers;
• working on a rotational basis.

The regional coefficient is used when calculating wages from the first to the last working day; accrual and payments, taking into account the increasing coefficient, are made throughout the entire period of the employee’s work. Transfers and separate payment of wages according to salary and bonuses according to the coefficient are not allowed.

District coefficient size

The authority to determine the list of regions belonging to the regions of the Far North and equivalent areas, as well as the corresponding regional coefficients, is assigned to the Government of the Russian Federation. The size of the regional coefficient varies from 1.15 to 2.0 depending on the region of work and residence.

The regional coefficient can be assigned both to the entire territory of the region and to individual districts and settlements. On the territory of one subject of the federation, coefficients may apply for its different parts different sizes or in part of the region the coefficient may be applied, but not for the rest of the region.

To officially clarify the regional coefficient that is currently in force in a given area and which the enterprise is obliged to use, it is enough to submit a request to the territorial labor inspectorate and receive an official response, since in