What is the regional coefficient and where is it used? Calculation of wages taking into account the regional coefficient Regional coefficient of wages

Regional coefficient Salary standards for 2019 by region of the Russian Federation have changed. See the new ones right now in our table.

Regarding wages and benefits for workers who work in difficult areas climatic conditions, labor legislation obliges the use of increasing regional coefficients and percentage increases. In the article we will look at how and when regional coefficients are applied, and also provide an up-to-date table with the values ​​of these coefficients valid in 2019.

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Table of regional coefficients for calculating wages and benefits in the regions of the Russian Federation in 2019

Currently, on the territory of the Russian Federation, the coefficient can be set from 1.1 to 2. Which coefficient is valid in your area, see the table.

Please note that extra-budgetary organizations have the right to set their own regional coefficients, but their value cannot be lower than those established at the legislative level. This position is confirmed, among other things, by the letter of the Ministry of Labor of Russia dated November 26, 2012 No. 11-4/660.

The first table lists the regions where uniform coefficients apply to everyone. In the second - where the coefficients depend on the territory and profession.

Table 1

Table 2

Download the table with regional coefficients by region of the Russian Federation, taking into account changes in 2019

The table shows all regions in which regional coefficients apply.

Check the regions in the table:

• Republic of Adygea (Adygea), Republic of Altai, Republic of Bashkortostan, Republic of Buryatia, Republic of Dagestan, Republic of Ingushetia, Kabardino-Balkarian Republic, Republic of Kalmykia, Karachay-Cherkess Republic, Republic of Karelia, Komi Republic, Republic of Crimea, Mari El Republic, Mordovia Republic, Republic of Sakha (Yakutia), Republic of North Ossetia - Alania, Republic of Tatarstan (Tatarstan), Republic of Tyva, Udmurt Republic, Republic of Khakassia, Chechen Republic, Chuvash Republic - Chuvashia;
• Altai Territory, Transbaikal Territory, Kamchatka Territory, Krasnodar Territory, Krasnoyarsk Territory, Perm region, Primorsky Territory, Stavropol Territory, Khabarovsk Territory; Amur region, Arkhangelsk region, Astrakhan region, Belgorod region, Bryansk region, Vladimir region, Volgograd region, Vologda region, Voronezh region, Ivanovo region, Irkutsk region, Kaliningrad region, Kaluga region, Kemerovo region, Kirov region, Kostroma region, Kurgan region , Kursk region, Leningrad region, Lipetsk region, Magadan region, Moscow region, Murmansk region, Nizhny Novgorod region, Novgorod region, Novosibirsk region, Omsk region, Orenburg region, Oryol region, Penza region, Pskov region, Rostov region, Ryazan region, Samara region, Saratov region, Sakhalin region, Sverdlovsk region, Smolensk region, Tambov region, Tver region, Tomsk region, Tula region, Tyumen region, Ulyanovsk region, Chelyabinsk region, Yaroslavl region;
• Moscow, St. Petersburg, Sevastopol;
• Jewish autonomous region; Nenets Autonomous Okrug, Khanty-Mansiysk Autonomous Okrug - Yugra, Chukotka Autonomous Okrug, Yamalo-Nenets Autonomous Okrug.

Changes in district coefficients

Chapter 50 of the Labor Code of the Russian Federation describes those labor guarantees that are provided to workers in special climatic regions. In particular, Chapter Art. 316 of the Labor Code of the Russian Federation is devoted to the issue of regional allowances. In addition, the Law of the Russian Federation dated February 19, 1993 No. 4520-1 is devoted to guarantees for workers in the Far North and regions with a similar climate.

The values ​​of the coefficients themselves are established by a very old, but still relevant resolution of the Council of Ministers of the USSR dated November 10, 1967 No. 1029. But in this normative act Only regions of the Far North and equivalent regions are taken into account.

For other regions of Russia, where increasing coefficients should be applied, there is no single regulatory document approving the values ​​​​for income indexation. For each territory, the coefficient is established by a separate regulatory act.

The fact that regional coefficients in modern Russia those that were approved by Soviet legislators are valid, says the review of the Supreme Court of the Russian Federation dated February 26, 2014.

The coefficients themselves have not changed for a long time, but in 2019 one significant change did take place - the list of areas equated to the regions of the Far North now includes the municipal formation “City of Kedrovy”. This territory is located in the Tomsk region and includes both the city of Kedrovy itself and several villages and towns belonging to the same municipal district. The changes were made by Decree of the Government of the Russian Federation dated February 27, 2019 No. 201. Moreover, clause 2 of this resolution indicates its retroactive effect - the effect of the normative act extends to legal relations that arose when the Decree of the Presidium of the Supreme Court of the RSFSR of December 22, 1987 No. 7894-XI was issued.

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Why are regional coefficients needed?

Regional coefficients are one of the forms of compensation for work in difficult climatic conditions. Applicable this form labor guarantee to wages workers who actually work in areas that are legally classified as areas with a special climate.

Please note that the obligation to apply the coefficients does not depend on the actual place of registration of the employer. The basis for such wage indexation is the actual place of work. That is, an organization registered, for example, in Moscow, is obliged to take into account regional coefficients when determining the wages of employees working in the regions of the Far North. And an organization registered in the Far North region should not apply the coefficient to the salary of its employee working full-time in Moscow.

Regional coefficients apply to salaries:

• key workers;
• shift workers;
• part-time workers.

But for workers sent to areas equated to the Far North, income is not indexed by a coefficient. This position is confirmed Supreme Court RF in its review dated February 26, 2014.

The regional coefficient is the same for each locality; this value does not depend on length of service.

Salary indexation taking into account the regional coefficient

The Ministry of Social Health Development of the Russian Federation, in paragraph 5 of its letter No. 169-13 dated February 16, 2009, discloses the list of payments for which an increasing coefficient is applied for certain territories of the Russian Federation:

• salary (or payment at a tariff rate);
• allowances;
• additional payments to salaries or rates established by local regulations, collective or labor agreements;
• additional payment for work outside of school hours, with special conditions labor, etc.;
• bonuses provided for by the employer’s internal regulations.

Interest bonuses that are accrued when working in the same areas with special climatic conditions are not included in the base for the application of regional coefficients.

The regional coefficient does not apply to the following types of payments:

• financial assistance;
• vacation pay;
• payments based on average earnings (for example, on idle days);
• daily allowance;
• bonuses not related to the direct performance of job duties and not included in the remuneration system;
• compensation for housing, transportation expenses, etc.;
• allowance for shift work;
• other payments not directly related to the performance of official duties.

Please note that while complying with the legal requirement to set wages at an amount not lower than the minimum wage, you should be guided by the following procedure:

• set the “basic” salary no lower Minimum wage;
• Only apply a coefficient and a percentage increase to wages not lower than the minimum wage.

This position can be found in the resolution of the Constitutional Court of the Russian Federation dated December 7, 2017 No. 38-P.

Examples of salary indexation by regional coefficient

Let's look at an example of how the regional coefficient is calculated.

Gubin S.A. works as an engineer at Tekhnoprom LLC in one of the regions of the Far North, where the regional coefficient is 1.6.

In April 2019, Gubin was accrued:

• salary of 60,000 rubles;
• bonus for the amount of work performed in accordance with the terms of the collective agreement in the amount of 10,000 rubles;
• compensation for telephone calls in the amount of 900 rubles;
• bonus for the 10th anniversary of the company in the amount of 6,000 rubles.

The last two points are not taken into account when calculating the regional coefficient, since they are not directly related to the performance of work duties.

Therefore, the calculation of wages for Gubin S.A. in April looks like this:

(60,000 + 10,000) * 1.6 + 900 + 6,000 = 118,900 rub.

Indexation of benefits taking into account the regional coefficient

The regional coefficient can be applied to benefits only if these benefits are calculated based on fixed values ​​established at the legislative level, and not on average earnings. For example, in relation to temporary disability benefits, which are calculated based on the employee’s earnings for the previous 2 years, the regional coefficient no longer applies. This is due to the fact that the coefficient has already been taken into account when calculating payments, which were subsequently included in the calculation of average earnings.

But for those benefits that are established by law in rubles, the regional coefficient must be applied. This is for example:

• children's and "pregnant" benefits in a fixed amount;
• one-time insurance payments in case of accidents;
• benefits calculated based on the minimum wage;
• payments for caring for disabled or elderly people;
• other similar fixed state benefits.

Examples of indexation of benefits

Manager Petrova I.S. was hired at Snezhinka LLC on 10/02/2017. This enterprise turned out to be her first place of work; before entering here, Petrova did not receive income anywhere. On April 10, 2019, Petrova fell ill, and the employee was given sick leave for 10 calendar days.

The earnings of the new manager of Snezhinka LLC for the period from October 2 to the end of 2017 amounted to 93,270 rubles. Since to calculate disability benefits in 2019, earnings in 2016 and 2017 are taken into account, it is obvious that I. S. Petrova’s income for the billing period is much lower than the required 24 times the minimum wage. Therefore, the base for calculating average earnings is taken to be 24 * minimum wage = 24 * 9,489 = 227,436 rubles.

Average earnings are 227,436 / 730 = 311.97.

The place of work of the manager of Snezhinka LLC is located in an area where a coefficient of 1.4 is applied. The average earnings received should be increased by this. True, one should also take into account the short experience of Petrova’s manager, which reduces the amount of the benefit to 60%.

So, during Petrova’s sick leave, 311.97 * 1.4 * 60% * 10 = 2,620.55 rubles will be credited.

Personal income tax is withheld from this amount.

Documentation of indexation to the regional coefficient

Working conditions, including territorial ones, are described in employment contract with an employee. In the case of employment in places with special climatic conditions, all labor guarantees provided for by law are prescribed, including additional leave, regional coefficient and percentage bonuses.

Download on our website a form of an employment contract with the application of all labor guarantees provided for workers in the Far North and similar territories.

Sample employment contract with a stated condition on the regional coefficient

Please note that even if in internal regulatory documents the employer and the employment contracts do not stipulate the conditions for the use of increasing coefficients, the income of workers in the Far North and similar territories will still have to be indexed. Otherwise, the employer will be held liable for failure to comply with labor laws.

In some cases, commercial organizations set increased coefficients. Then they need to include the appropriate clauses in the collective or labor agreement. Formulation in collective agreement might look like this:

« Remuneration

... Employer at expense own funds pays the employees of the Enterprise taking into account the regional coefficient increased to 1.60».

In an employment contract, the relevant clause may read like this:

« Remuneration

1. For the performance of the labor function provided for by the terms of this employment contract, the Employee is set a salary of 12,000 (Twelve thousand) rubles.

2. The Employee’s remuneration is made taking into account the regional coefficient increased to 1.60 ».

When calculating monthly wages, the regional coefficient is necessarily allocated as a separate amount.

Download an example of the design of a pay slip when calculating wages, taking into account the regional coefficient.

Sample pay slip for regional coefficient

Penalties for calculating wages and benefits without taking into account the regional coefficient

In relation to violations related to remuneration, including evasion of the application of regional coefficients, liability is applied in accordance with Art. 142 Labor Code of the Russian Federation.

Dimensions administrative fines for such a violation are indicated in paragraph 6 of Art. 5.27 Code of Administrative Offences. They are:

• 10,000 - 20,000 rub. for officials;
• 1,000 - 5,000 rub. for individual entrepreneurs;
• 30,000 - 50,000 rub. for legal entities.

For repeated detected violations, the fines are significantly higher (Clause 7, Article 5.27 of the Administrative Code).

Please note that if inspectors suspect malicious intent in not applying regional coefficients, then officials may also incur criminal liability.

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.

Dear readers! Our articles talk about typical ways to resolve legal issues, but each case is unique.

If you want to know how to solve exactly your problem - contact the online consultant on the right or call free consultation:

Legislative regulation

Let's first understand what the regional coefficient is?

By such a concept as the regional coefficient, it is customary to understand 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 labor agreement a separate item conditions are specified providing them with a regional coefficient.

The main source to be consulted in case of any questions regarding the regional coefficient is the 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.

Incentives of a motivating nature are funds provided and subsequently paid by the employer to just a few employees who perform their duties best.

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 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, as well as 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 case of relocation, the increase should be recalculated by proportionally taking into account the time period during which the employee performed his duties in the 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 by 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:

The regional wage coefficient is a supplement to the income of citizens of the Russian Federation, which is valid in certain regions of the Russian Federation. It is determined by the Russian Government.

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It was created in order to increase wages in the northern parts of the country and make them more attractive to the population, thereby reducing the outflow of citizens from these regions.

What is it?

Regional coefficient - social benefits that are due to citizens living in the Far North, as well as equivalent regions.

The concept of a regional coefficient was developed back in the USSR, when the country's leadership needed to develop the sparsely populated areas of the RSFSR. It was at this time that coefficients were adopted for the northern parts of the republic that significantly increased wages.

Modern Russian authorities have not abolished these additional payments, as well as northern bonuses, which in some cases can double wages.

Installed by whom?

The regional coefficient of wages is established by the Government of the Russian Federation, which determines which residents of the federal subjects require more assistance.

Regulatory framework

Currently, the amount of payments is regulated by Resolution 216 of the Government of the Russian Federation of 2006.

In addition, information about regional coefficients is also contained in the Labor Code of Russia (Article 316), which determines the terms and other nuances associated with these social payments.

Installed size

The legislation of the Russian Federation clearly defines the size of the regional coefficient for all regions located wholly or partially in the territory of the Far North and areas equivalent to it.

In some cases, the lands of one federal subject have different coefficients.

For example, the cities of Arkhangelsk and Severodvinsk have different amounts of payments, although they are in the same region and located at a short distance from each other. Such moments were accepted back in the days Soviet Union and had the goal of attracting the population to certain cities of the country.

Currently in Russia the following coefficients apply: 2.0; 1.8; 1.7; 1.6; 1.5; 1.4; 1.3; 1.15.

How to calculate the regional coefficient of wages?

You can find out what rules apply for calculating and paying the regional salary coefficient in this section of the article.

Documentation

The accounting department must document the regional coefficient separately in its documents for other employee benefits, indicating this amount in a new line.

This is done so that the inspectors and the employee himself can understand how much money was awarded for work in unfavorable northern conditions.

In addition, information about the amount and calculation rules is indicated in and.

What income does it not apply to?

Despite the fact that the list of incomes to which the additional payment of the regional coefficient is due is quite large, there are still those to which this payment does not apply.

First of all, these include if an employee is sent to those regions that do not have a regional coefficient.

But in this case the opposite situation may be true. If a person goes on a business trip to a city where the coefficient is higher than at his main place of work, then the accounting department will have to pay an increased additional payment for the days of the trip.

Another income that is not subject to a district coefficient is irregular bonuses, which are considered one-time.

Supplements to vacation pay payments are also not allowed, since they are initially included in the average annual income.

Calculation example

Let's look at the example of using a coefficient when calculating wages.

A certain Ivan T. lives in the city of Murmansk. In this locality, the regional coefficient in 2020 is 1.8.

Ivan’s employment contract states that his salary is ten thousand rubles. It is this amount that is subject to the surcharge in the form of a regional coefficient. In this case, the accountant’s calculation will be as follows: 10,000 X 1.8 = 18,000.

Accrual nuances

In this case, employers should take into account that it should be carried out on the same days when their employees are paid wages. The transfer is carried out in a single amount, but on the payment slip the money must be indicated on separate lines.

One line indicates the amount paid for salary, and the other line indicates the amount for northern allowances, regional coefficient, bonuses, etc.

For part-time workers

Part-time workers receive an addition in the form of a regional coefficient to their salaries from all employers with whom they work under an employment contract.

Seasonal and temporary workers

Those employees who perform seasonal or temporary work have the same right to have the district coefficient added to their wages as those employees who work on .

In this case, the only thing that matters is that the work is carried out in special climatic conditions.

Remote workers

If an employee works remotely, that is, while working, lives in regions other than those where there is a regional coefficient, but his employer is registered in the Far North, then he is not accrued a salary supplement in the form of a coefficient.

The situation is opposite for those workers who live in the North, but work remotely in regions where there are no allowances for unfavorable natural conditions.

In this case, they are still entitled to this payment, since they perform their work in the Far North or equivalent areas.

Traveling employees

Many Russian employers and employees should know what the regional coefficient is and how it is used, because it significantly affects both the amount of wage payments and the responsibilities of the parties to each other. It must be remembered that the regional coefficient affects not only the salary or tariff rate, but also other types of payments.

Regional coefficient - what is it, why is it needed?

Many states with large territories often face various negative aspects of large areas. Thus, differences in climatic conditions, infrastructure and the ability to transport goods and provide services can have a significant impact on the standard of living and its cost in different regions. To compensate for this negative impact and ensuring a decent standard of living for all citizens without exception, in world practice, regional coefficients and various other allowances and surcharges are often used for persons living in territories where the cost of living is higher than in other administrative or territorial entities.

The principle of providing additional payment for staying in areas with special living conditions was applied back in ancient times - in Ancient Rome civil servants and troops were often paid extra to work in remote and too hot or cold provinces. Contentment increased similarly in tsarist Russia, especially during the development of Siberia. By the 20th century, certain regional coefficients were used as an economic tool in many world countries.

By regional surcharge or coefficient we mean flat rate, according to which remuneration for labor should be increased for persons living in a certain territory. However, not only in labor relations Similar surcharges and increasing factors apply. Since on the territory of the corresponding regions in more difficult conditions and with more high prices not only the working-age population lives; in most cases, a similar additional rate is applied to all other categories of social payments.

Directly for reference entrepreneurial activity, namely the volume of tax deductions or the cost of products, the regional coefficient does not affect. However, since many taxes are paid by the employer on behalf of employees, he should definitely take into account that an increase in payments due to the coefficient under consideration will definitely lead to an increase in the actual amount of taxation and insurance fees subject to mandatory payment.

Legal regulation of the regional coefficient in Russia

Since Russia is the largest state in the world in terms of area and there can be very large differences in climatic, social and infrastructural conditions on its territory, the importance of regional coefficients for the implementation labor activity, and enforcement social guarantees is big. Accordingly, additional regulatory requirements concerning regional coefficients, which are still valid today.

Legal regulation of the regional coefficient in Russia is ensured by:

Specific regional coefficients for regions of the Russian Federation and settlements have been established by various provisions and regulations since the times of the USSR.

In addition to regional coefficients, the legislation also provides for percentage bonuses for work in the Far North or in other special climatic conditions. These two categories of additional payments should be distinguished, since regional coefficients imply their application to various payments and always remain the same amount, regardless of the length of stay in these conditions, while percentage bonuses are considered exclusively for wages or allowances and provide for them gradual increase depending on duration common labor under the conditions under consideration. You can read more about the percentage increase in salary in.

The standards established by the Labor Code do not apply to military personnel. Accordingly, other factors influence their receipt of bonuses in the form of regional coefficients. regulations and documents and their actual amount may differ from the amount of payments provided for civilian specialists.

What does the regional coefficient affect?

As mentioned earlier, the regional coefficient in Russia affects a wide range of payments, not limited solely to employee salaries. So, the coefficient should increase accordingly:

• Employee salary. Directly the funds received by the employee for work in salary format are subject to increase by the regional coefficient.
• Tariff rate and other types of basic remuneration. If an employee works on a piecework system or any other system, the regional coefficient is calculated in full for the main amount of funds he receives.
• Bonuses based on work results, gifts for work results. Various bonuses that are not included in the mandatory amount of payments should also provide for the accrual of regional coefficients on them. The exception is situations where the payment of the bonus is in no way related to work activity.
• Payments in kind. Russian employers, in accordance with the regulations of the Labor Code of the Russian Federation, have the right to pay up to 20% of workers' wages in kind - in products and goods. However, the provision of goods or other support to workers in kind does not relieve the employer from the obligation to pay taxes and calculate regional coefficients for cash equivalent such a product.
• Allowances and surcharges. If an employee must receive an additional allowance for work in hazardous conditions or particularly difficult work, the regional coefficient is also fully calculated for it. In addition, it should also be applied in the case of additional payments to employees for working on weekends, holidays, night work and overtime work.
• Pension accruals. All pensions paid to persons who actually live and are registered (registered) in the regions of the Far North where the coefficient is in effect are also increased by its amount.
• Benefits. Almost all types of federal benefits should increase by the amount of the established regional coefficient - this applies to both maternity payments, as well as payments for early registration and unemployment benefits. Exception from of this order is payment – ​​sick leave, and upon dismissal.
• Scholarships. Measures of state support in the form of scholarship payments to students also assume that in other special territories where a regional coefficient is in effect, it is necessary to increase these amounts by the value of the said coefficient.

However, a number of payments, as can be understood from the above information, are not subject to increase due to the use of regional coefficients. For example, there is no provision for an increase in the following payments, regardless of the specific place of work or residence:

• Sick leave. For the period of temporary disability and the amount of sick pay, the regional coefficient is not calculated.
• Vacation pay. Funds given to an employee in the form of vacation pay. do not imply the calculation of a regional coefficient for their amount.
• Shift allowances. If an employee works in the Far North on a rotational basis, then the regional coefficient is not applied to his shift bonus, however, the employer has the right to allow such application by its local regulations.
• Percentage allowances for work in the Far North. These allowances are calculated in the same way as the coefficient, based on the employee’s salary or tariff rate, but the coefficient is not calculated on their amount. In turn, this does not prevent or cancel the mandatory calculation of a coefficient on the amount of the salary or rate itself.
• Amounts of financial assistance. Funds received from employers in the form of financial assistance are not subject to increase at the expense of regional coefficients, as well as material assistance from the state or third parties.
• Compensation and reimbursement. If the employer caused damage to the employee’s property or otherwise suffered financial liability before it, the regional coefficient is not taken into account when calculating the amount of compensation. Also, the increase in payments does not apply to compensation for gasoline, travel expenses and depreciation payments for the use of workers' property.

For many of the above amounts, the regional coefficient is not calculated solely because they are calculated from average earnings. When calculating average salary for the worker, the regional coefficient is taken into account in full, but only through its use in payments. That is, if an employee, for example, receives a salary of 20 thousand rubles, and the coefficient is 1.2, then he will actually receive 24 thousand rubles, which will be taken into account when calculating average earnings without further multiplication.

The procedure for applying the regional coefficient

The district coefficient requires employers to comply with its established amounts in relation to all payments for which it is provided. At the same time, the most controversial issue is the calculation of the regional coefficient when calculating the minimum wage - minimum size wages, which can be discussed in more detail in a separate article. Until 2017, it was believed that employers were obliged to pay the amount not as the entire earnings of workers, but this still caused controversy and litigation.

In 2017, the Constitutional Court ruled that employers are obliged to ensure payment of wages not lower than the minimum wage before taking into account the regional coefficient. Accordingly, the actual minimum wage in regions where a regional coefficient is provided must be multiplied by this indicator. That is, the real minimum wage can and should be higher than that provided for by federal legislation in general for Russia.

All costs for paying the regional coefficient to employers should be classified as labor costs and subject to all relevant taxes and fees, taking them into account when calculating income tax as an expense component that reduces the tax base. In addition, it is necessary to remember that average earnings are also calculated based on the funds actually received by the employee, which are paid taking into account the regional coefficient. Accordingly, there is no need to accrue it to the average salary amounts themselves, since it is already taken into account in the initial calculations.

The regional coefficient should be applied not only to the wages of workers living in the Far North and other lands equivalent to it. Thus, it is assumed that it applies to all persons actually working in the specified conditions. Including people with a traveling nature of work, part-time workers, as well as homeworkers or remote workers, which may be important if specialists from these regions are hired.

If an enterprise operates in different regions of the Russian Federation, then the wages of workers in the same position in them should be equal. And it is for this equal amount of wages that the additional regional coefficient will be calculated. Such increased costs, for example, with a freight forwarder’s rate of 20 thousand rubles, can be avoided by separating freight forwarder positions in the Far North into a separate group with a lower base rate. But such actions can attract attention labor inspection and other regulatory authorities.

Examples of calculating the regional coefficient

The easiest way is to consider the principles of payroll taking into account the regional coefficient using a separate example. Employee Ivanov I.I. He has been working at an Antarctic station for 20 years, receiving a salary of 20 thousand rubles per month. Decree of the Government of the Russian Federation No. 832 dated September 21, 2013 suggests applying a coefficient of 3.0 to his work. In addition, it also provides for the application of a percentage increase of 10% for every 6 months of service up to a maximum of 100%.

For September 2017 Ivanov I.I. received the following funds:

Accordingly, the regional coefficient in this case applies exclusively to salary and bonus, the amount of which is 30 thousand rubles and turns into 90 thousand rubles when multiplied by the established coefficient of 3.0. In total, all funds received by the employee for September amount to 90+20+4 thousand rubles. Personal income tax in the amount of 13% does not affect material assistance and the amount of compensation for the use of employee property, and applies only to 110 thousand rubles, which leads to the actual receipt by Ivanov I.I. funds in a total amount of 99.7 thousand rubles.

How to find out the regional coefficient

Since in many regions regional coefficients apply only to some territories, including certain specific fields or places of work, it may be quite difficult for many employers to determine the required amount of payments. To find out the regional coefficient, you can send an official request to the Labor Inspectorate at the place of registration of the enterprise or business activity.

This request is submitted in accordance with Order of the Ministry of Labor No. 581n dated May 18, 2012. The request must be accepted for consideration within 3 days, and the response time is no more than 30 days from the date of receipt of the request. It can be sent either by fax or by post with a registered letter, a list of attachments and a notification of delivery. In addition, it is also possible to submit a request in person - in this case, you can request that the office issue a document confirming receipt of such a request.

The Labor Code of the Russian Federation prescribes increased wages for those employees who work in regions with special climate conditions. To increase wages, a regional coefficient is applied to wages.

Areas with special climate conditions

There are several categories of localities where the regional coefficient is used:

• The Far North and territories equated to its regions;
• Areas not falling into the above category (European North, some areas of the Urals, Western and Eastern Siberia, desert, arid and high mountain areas).

Article 57 of the Labor Code of the Russian Federation obliges to indicate the current place of work in the employment contract. The sizes of regional coefficients are established in accordance with regulations of the government of the Russian Federation or the former USSR.

Regional coefficient to wages: basics

The size of the regional coefficient to wages

The Government of the Russian Federation determines the procedure for applying and the size of regional coefficients based on Article 316, Part 1 of the Labor Code of the Russian Federation. However, until now no such resolution has been adopted, so accountants must use regional coefficients established by documents of the Russian Federation or the former Soviet Union.

There are a sufficient number of regulations establishing the size of regional coefficients. For example, the size of the coefficients for remuneration of employees and workers of transport, industrial, construction and communications enterprises located in the Ural region can be found in the Decree of the USSR State Committee for Labor No. 46/7 of 02.28.74.

Determining the size of the regional coefficient

The employer is required to use the regional coefficient when calculating wages. The costs of its payment using this coefficient for various regions should be included in expenses intended to reduce the income tax base.

To correctly determine the regional wage coefficient, an enterprise can send a written request to the labor inspectorate. Article 356 Part 1 of the Labor Code of the Russian Federation obliges this organization to provide advice on issues related to the use of labor legislation.

To ensure that there are no complaints from the inspectors, as well as to avoid labor disputes with the employees of the enterprise, representatives of the labor inspectorate must give an official response to the submitted request.

Increased regional coefficient

According to Article 316 Part 2 of the Labor Code of the Russian Federation organs local government and state authorities of subjects can establish for budgetary institutions higher regional coefficients. Setting the limit for increasing the coefficient is also within the competence of these bodies.

For commercial organizations the establishment of an increased size of the regional coefficient can be carried out by the company itself. In this case, it should be indicated in the collective (labor) agreement or in the Regulations on remuneration.

If these documents or a local regulation establishes an increased coefficient, then the enterprise can take it into account when determining income tax among the costs of paying wages.

Regional coefficient for part-time workers

According to Article 285 Part 3 of the Labor Code of the Russian Federation, payment for the work of a part-time worker working in the Far North region or an equivalent area must be made using the regional coefficient established in the given area.

Regional coefficient for temporary workers

According to Article 302 Part 5 of the Labor Code of the Russian Federation, for persons from other regions who go to work on a rotational basis in the regions of the Far North and territories equivalent to them, the regional coefficient must also be taken into account in their wages.

According to Article 146 Part 2, Article 129 and Article 315 of the Labor Code of the Russian Federation, the regional coefficient must also be taken into account in the salaries of temporary and seasonal workers.

Regional coefficient for traveling workers

The regional coefficient is applied to the salaries of employees who have traveling work. These include workers performing their job responsibilities in regions with special climatic conditions, and not in those places where the company or its separate division is located.

Regional coefficient for remote work

The regional coefficient established for areas with special climate conditions should be applied to the salary of a homeworker or remote worker. In this case, the employment contract must indicate such a locality as the place of work.

Calculation of the regional coefficient for wages

This coefficient is used from the first to the last day of work of an employee in the region where it is established.

Payments to which the coefficient applies

According to Article 129 Part 1 of the Labor Code of the Russian Federation, the regional coefficient is calculated based on the following standards:

• to remunerate an employee for the proper performance of his job duties. This is due to the qualifications of the employee, the quality, quantity, complexity and conditions of the work performed;
• compensation payments (this includes payment for work in overtime and night time, on holidays, work in areas exposed to radiation, etc.);
• incentive payments (all kinds of allowances and additional payments, bonuses, various incentive payments).

The employment contract establishes remuneration, which must comply with the systems labor payments operating with the employer ( Article 315 Part 1 of the Labor Code of the Russian Federation).

Payments for which the coefficient does not apply

Such payments that are not included in the employer’s remuneration system include, for example, one-time bonuses. This provision is defined in Labor Code (articles 129, 135 and 315).

Since when calculating the average daily earnings, the regional coefficient of wages is taken into account, its size also does not apply to the average earnings. For example, for severance pay and compensation for unused vacation coefficient is not applied.

Regional coefficient of wages by district

Regional coefficient of wages: regions of the Far North