Does the regional coefficient for the premium wind up. Regional coefficient for premiums. Current personnel changes

Today, workers doing their official duties in extremely difficult climatic conditions, various kinds of surcharges are required.

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But at the same time, you should remember a lot of nuances. They are directly related to the accrual of bonuses, wages and other payments.

Moreover, it is necessary to understand this issue not only for the person who pays the bonuses themselves, but also for the employee - this will avoid the likelihood of being deceived and not receiving funds.

What you need to know

Each employee should, if possible, analyze in as much detail as possible all the most important points regarding the calculation and payment of wages.

This will avoid the occurrence conflict situations and many other troubles at work.

According to the Labor Code, when calculating wages for work in difficult climatic or other conditions in without fail a multiplier must be used.

Moreover, it is applied in some cases not only in relation to wages, but also to various bonuses received by the employee.

To understand the legislation governing this issue, you need to familiarize yourself with the following issues:

basic concepts;
types of bonuses;
the legislative framework.

Basic concepts

To simplify the understanding of the legislation in force in relation to multiplying coefficients, it is worth familiarizing yourself with the following basic concepts:

premium;
increasing factor;
harmful/dangerous working conditions.

In labor law, a bonus is understood as some kind of monetary incentive for the successful completion of a complex and important task.

At the same time, the bonus can also act as a stimulating factor for a more responsible attitude to work.

There are many various kinds premiums, but not everyone needs to apply a special coefficient.

The term multiplying coefficient is understood as a certain amount of wages, below which the employer does not have the right to pay wages to his employee.

This moment is regulated as well. The indicated sections of the legislation provide the most accurate information regarding this term.

Increasing coefficients should be applied in cases where the working conditions of workers were found to be harmful.

At the same time, in order to figure out exactly which working conditions are unfavorable, one should refer to

Another document disclosing this issue, which has undeniable legal force, is.

At the same time, the very fact of having harmful conditions must be displayed in .

Types of bonuses

Bonuses at any enterprise can be divided into the following main categories:

regular bonuses;
one-time bonuses;
quarterly;
at the end of the year.

Regular payments are understood as payments, the very fact of the implementation of which is indicated in the previously concluded employment contract.

At the same time, the factors themselves that affect the possibility of making these payments must also be indicated without fail in between the employee and the employer.

Each case of payment of the premium itself is purely individual, which is why, in order to avoid various controversial issues, it is necessary to study well legislative framework.

Often they pay bonuses for a particularly important task. Moreover, they can be anything, but carrying any serious benefit to the employer.

The legislative framework

The legal framework that must be studied and implemented includes the following:

- incentives for work;
- the procedure for unified reporting, there is a sample order for employee bonuses;
(as amended on December 31, 2014) - on state guarantees for persons living and working in the Far North, as well as regions equated to it;

When forming the premium, as well as its subsequent payment, it is imperative to be guided by the above legal acts.

This will avoid the occurrence of various kinds of conflicts with employees. At the same time, it should be remembered that a bonus not stipulated in the employment contract is always paid only at the discretion and at the discretion of the employer. This moment is especially important to know.

Do I need to calculate the regional coefficient for the premium

District coefficients are some numbers by which the employee's monthly income must be multiplied.

Today, the value of the coefficients of the type under consideration is established by Government Decree No. 216 of April 17, 2006.

It establishes the following sizes of district coefficients for individual regions:

There is also a fairly large number of regions where the district coefficient is also more than 1 - Altai region, Republic of Tuva and many others.

It is necessary to remember the importance of applying this multiplying factor in relation to wages and other payments to the employee from the employer.

In most cases this moment covered in an agreement drawn up between the employee and his employer. At the same time, the answer to the question of whether the regional coefficient is charged for the bonus for the holiday is ambiguous.

First of all, it depends on what kind of bonus is paid to the employee of the enterprise. This moment is decisive in resolving such situations.

one-time

According to, a one-time bonus as a measure to encourage an employee is mandatory included in the total salary, and must be paid at a time.

It is very important to remember that one-time payments are not part of the employee's permanent earnings. That is why district coefficients should not be charged on this amount.

This moment is regulated by clause 19 of the Instruction. This is approved (currently valid).

One-time

A one-time bonus is a cash payment made by an employer in favor of its employee for the purpose of encouraging.

The premiums under consideration are not included in the remuneration system in accordance with the current legislation. Therefore, this moment is also regulated by the order of the Ministry of Labor of the RSFSR No. 2 dated November 22, 1990.

According to given order District coefficients do not apply to these payments. Regardless of the region in which a particular individual works.

But some employers make a one-time bonus in the employment contract as a mandatory one. On the basis of this, the employee may require the calculation of the district coefficient, since in fact such incentives will be included in the wage system.

quarterly

Quarterly premium means financial compensation in the form of an incentive paid after 3 months of work.

Usually, such moments are reflected in the following documents in as much detail as possible:

employment contract;
other internal regulations.

At the same time, it should be remembered that if the very fact of payment quarterly bonus reflected in one of the above documents, then this payment is included in the wage system adopted at the enterprise.

Accordingly, the regional coefficient must be applied without fail in this case.

If the employer pays this bonus to his employee, but for some reason it is not documented, then the regional coefficient does not apply to it.

At the end of the year

A synonym for such a term as a bonus at the end of the year is a slang expression called "the thirteenth salary."

The amount of this incentive payment depends on the following important factors:

wages for the entire past year;
length of service in the organization.

Most often, such payments are made at the end of the year, closer to December 31. The premium itself can be paid from the following resources:

labor fund;
financial incentive fund;
fund social development;
otherwise.

Usually, the source of payments is specified directly in the charter of the employer's organization.

But if this rule is followed, then it will be mandatory to accrue a district coefficient for this bonus - if labor activity is carried out in the corresponding region.

According to the Labor Code, wages for work in an unfavorable climate should be calculated taking into account the increased coefficient, it is also called the “northern allowance”. At the same time, bonuses and other salary increases are sometimes also calculated taking into account this coefficient.

At the moment, the size of the Republic of Kazakhstan is being considered by GD No. 216 of 17.04.06.

In many cases, such points are negotiated between the specialist and the employer in an agreement. Many workers in the northern regions are interested in the question, is the RK accrued for a bonus, for example, for a holiday?

It all depends on what kind of bonus is awarded to the worker (regular bonuses, one-time bonuses, etc.).

A one-time bonus does not accrue RC, since it is not a permanent part of the salary.

It is also not charged for the one-time premium of the Republic of Kazakhstan. This does not depend on the area where the employee works. If the manager in the employment contract indicated the monthly bonus as mandatory, then it will be possible to demand a coefficient from him, since it will be included in the salary system.

A quarterly bonus is paid every 3 months in the form of an employee incentive. RK is paid in this case, if in one of the compiled lists of documents it is included in the salary. This may be an employment contract, internal regulations and the Regulations on bonuses. If this premium is not documented anywhere, then the RK is not charged on it either.

The annual bonus is paid at the end of the year. It is allocated from the following resources: labor fund, social development fund, etc. RC is paid in full if it is stated in the charter of the organization.

Thus, a lot depends on whether the manager indicated any bonus in the documents as mandatory. Do I need to coordinate the nuances with the employer and carefully check the list of documents for the district coefficient? Of course, yes, so as not to get into an unpleasant situation in the future, taking into account the ensuing consequences.

What you need to know

Each employee should, if possible, analyze in as much detail as possible all the most important points regarding the calculation and payment of wages.

This will avoid conflict situations and many other troubles at work.

According to the Labor Code, when calculating wages for work in difficult climatic or other conditions, a multiplying coefficient must be used without fail.

Moreover, it is applied in some cases not only in relation to wages, but also to various bonuses received by the employee.

To understand the legislation governing this issue, you need to familiarize yourself with the following issues:

basic concepts;
types of bonuses;
the legislative framework.

Basic concepts

To simplify the understanding of the legislation in force in relation to multiplying coefficients, it is worth familiarizing yourself with the following basic concepts:

premium;
increasing factor;
harmful/dangerous working conditions.

In labor law, a bonus is understood as some kind of monetary incentive for the successful completion of a complex and important task.

At the same time, the bonus can also act as a stimulating factor for a more responsible attitude to work.

There are many different types of premiums, but not all need to apply a special coefficient.

The term multiplying coefficient is understood as a certain amount of wages, below which the employer does not have the right to pay wages to his employee.

This moment is regulated by part 2 of article No. 146 of the Labor Code of the Russian Federation, as well as article No. 148 of the Labor Code of the Russian Federation. The indicated sections of the legislation provide the most accurate information regarding this term.

Increasing coefficients should be applied in cases where the working conditions of workers were found to be harmful.

At the same time, in order to figure out which working conditions are unfavorable, one should refer to Government Decree No.

Another document disclosing this issue, which has undeniable legal force, is the Order of the Ministry of Health and Social Development No. 46N dated February 16, 2009.

At the same time, the very fact of the presence of harmful conditions must necessarily be displayed in the employment contract.

Types of bonuses

Bonuses at any enterprise can be divided into the following main categories:

regular bonuses;
one-time bonuses;
quarterly;
at the end of the year.

Regular payments are understood as payments, the very fact of the implementation of which is indicated in the previously concluded employment contract.

At the same time, the factors themselves that affect the possibility of making these payments must also be indicated in the agreement between the employee and the employer.

Each case of payment of the premium itself is purely individual, which is why in order to avoid the emergence of various controversial issues, it is necessary to study the legislative framework well.

Often they pay bonuses for a particularly important task. Moreover, they can be anything, but carrying any serious benefit to the employer.

The legal framework that must be studied and implemented includes the following:

article No. 191 of the Labor Code of the Russian Federation - encouragement for labor activity;
Decree of the State Statistics Committee No. 1 of 01/05/04 - the procedure for unified reporting, there is a sample order for bonuses to an employee;
Federal Law No. 90-FZ dated June 30, 2006;
Law No. 4520-1 dated February 19, 1993 (as amended on December 31, 14) - on state guarantees for persons living and working in the Far North, as well as regions equated to it;
part 2 of article No. 57 of the Labor Code of the Russian Federation;
part 2 of article No. 135 of the Labor Code of the Russian Federation;
part 1 of article No. 8 of the Labor Code of the Russian Federation;
Government Decree No. 216 dated April 17, 2006

When forming the premium, as well as its subsequent payment, it is imperative to be guided by the above legal acts.

Does the deprivation of the premium occur when disciplinary action see article: deprivation of bonus.

How orders for one-time bonuses are drawn up in the FMS of Russia,.

Do I need to calculate the regional coefficient for the bonus

District coefficients are some numbers by which the employee's monthly income must be multiplied.

Today, the value of the coefficients of the type under consideration is established by Government Decree No. 216 of April 17, 2006.

It establishes the following sizes of district coefficients for individual regions:

There are also a fairly large number of regions where the regional coefficient is also more than 1 - Altai Territory, the Republic of Tuva and many others.

It is necessary to remember the importance of applying this multiplying factor in relation to wages and other payments to the employee from the employer.

In most cases, this point is covered in an agreement drawn up between the employee and his employer. At the same time, the answer to the question of whether the regional coefficient is charged for the bonus for the holiday is ambiguous.

First of all, it depends on what kind of bonus is paid to the employee of the enterprise. This moment is decisive in resolving such situations.

one-time

It is very important to remember that one-time payments are not part of the employee's permanent earnings. That is why district coefficients should not be charged on this amount.

This moment is regulated by clause 19 of the Instruction. This was approved by order of the Ministry of Labor of the RSFSR No. 2 dated 11/22/90 (valid at the moment).

One-time

According to this order, regional coefficients do not apply to these payments. Regardless of the region in which a particular individual works.

quarterly

bonus regulations;
employment contract;

Accordingly, the regional coefficient must be applied without fail in this case.

At the end of the year

A synonym for such a term as a bonus at the end of the year is a slang expression called "the thirteenth salary."

labor fund;
social development fund;
otherwise.

But if this rule is followed, then it will be mandatory to accrue a district coefficient for this bonus - if labor activity is carried out in the corresponding region.

That is why the employer, in some cases, encourages his employees with such a bonus, but at the same time does not reflect it in the employment contract or other documents of legal significance.

Find out what types of bonuses, incentive payments exist when bonuses are paid to employees from the article: bonuses.

How is the length of service for sick leave calculated?

Will they pay sick leave if they get sick after being fired,.

At the same time, it should be remembered that northern and other allowances are charged only on actual earnings.

awards and rewards.

The calculation of the district coefficient is a very complex and important issue. And for both the employee and his employer.

After all, the amount of deductions to various insurance funds depends on the size of the income of his employee - social insurance, PFR and CHI.

Previous article: Forfeiture of bonus Next article: Sample order for forfeiture of bonus

Ural coefficient

Since November 1987, a district Ural coefficient has been established for residents of the Urals. It extends to the wages of residents of the Urals. Labor Code it was established that the Government of the Russian Federation approves the coefficients, however, to date, there is no such law that would provide for the areas in which the coefficient is established, as well as the size of the coefficient. Therefore, they are valid until today those normative acts that were adopted by the state bodies of the constituent entities of the Russian Federation on the basis of the legislation of the USSR.

Thus, as of 2017, the obligation to calculate the Ural coefficient on the salary of employees remained with the employers of the cities of the Urals (See also the article ⇒ District coefficient to salary 2018 + calculation).

Important! The size of the Ural coefficient depends on the area in which the employee works.

Consider in the table the size of the Ural coefficient depending on the districts and cities:

Ural coefficient and disability benefits

The Ural coefficient must also be calculated for hospital benefits, but there are some exceptions.

The Ural coefficient is calculated only if the calculation of the sick leave is not based on the average earnings of the employee. That is, only in cases where sick leave is issued in fixed amounts. Such payments include a one-time allowance for the birth of a child, or a maternity allowance for those women who were fired during the liquidation of the employer company.

For those sick leave, the calculation of which is based on the employee's salary, they do not need to increase by the district coefficient, since the income that is taken as the basis for the calculation has already been increased by this coefficient.

When the calculation and payment of sick leave occurs depending on the minimum wage, the value of the minimum wage is increased by the Ural coefficient (See also the article ⇒ Minimum wage in 2018. Minimum wage in the regions). In this case, it is assumed that the sick leave is calculated from the salary minimum size, which has not yet been increased by this factor. Accordingly, before the direct calculation of sick leave, the amount of the minimum wage must be increased by the Ural coefficient, according to the place of work of the employee.

If the Ural coefficient is not charged

Not all employees decide to ask a question about the Ural coefficient to their employer. Some due to not having full information, and many out of fear of losing their jobs. The employer, on the other hand, is not always interested in additional staff costs and often ignores his obligation to calculate such a coefficient. In addition, many citizens are convinced that such a coefficient applies only to those workers who work in government organizations, a commercial organizations can charge it at their discretion. However, the workers of the Urals District should not only know their rights, but also demand to observe them.

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 dialect with a note that the Ural coefficient is included in the salary. An employment contract concluded with employees working in areas in which regional coefficients are established (including the Urals) should be separately allocated a salary and a separate coefficient. This requirement is due to the fact that the coefficient is applied to both the employee's bonuses and additional payments, and not just to the salary. And with a record that will contain a salary that includes a coefficient, its accrual, for example, for a bonus is not provided.

If the organization made such a mistake and introduced a clause on the amount of wages, which, among other things, contains the Urals, then it is no longer possible to correct it retroactively. For all components of wages that were paid to employees, it is necessary to accrue and pay the district coefficient.

Important! In the employment contract, the salary and the Ural coefficient must be indicated separately. Otherwise, the employee has the right to demand that the coefficient be calculated on the specified salary.

The legislative framework

Legislative act

According to paragraph 1 of the Law of June 30, 2002 No. 78-FZ “On the monetary allowance of employees of certain federal bodies executive power, other payments to these employees and the conditions for the transfer of certain categories of employees of the federal tax police and customs authorities Russian Federation for other conditions of service (work)”, paragraph 2 of the order of the EMERCOM of Russia dated April 7, 2011 No. 168 “On approval of the Regulations on the monetary allowance of employees of the Federal Fire Service” (hereinafter - Order No. 168), the monetary allowance of employees consists of a salary for the occupied position(hereinafter referred to as the official salary), salaries for a special rank, which constitute a monetary salary (hereinafter referred to as the monetary salary), from percentage bonuses for length of service, academic degree and academic title, and other additional payments. The provisions of paragraph 61 of Order No. 168 established that to monetary allowance employees serving in the regions of the Far North, areas equated to them and other areas with unfavorable climatic or environmental conditions are paid percentage bonuses in the amount and in the manner established by laws and other regulatory legal acts for citizens working and living in these areas and areas.
Established by paragraph 47 of Order No. 168, material assistance provided to employees in the amount of two salaries of monetary maintenance per year upon their departure for the next annual leave, refers to additional payments, is commensurate with the salary and, accordingly, the district coefficient is legally applied to it.
Additional material assistance provided by the decision of the head of the institution to the employee on the basis of his reasoned report, in exceptional cases is paid within the funds allocated for additional payments(clause 48 of Order No. 168), that is, not at the expense of wages.
In paragraph 19 of the order of the Ministry of Labor of the RSFSR dated November 22, 1990 No. 2 “On approval of the Instruction on the procedure for providing social guarantees and compensations to persons working in the regions of the Far North and in areas equated to regions of the Far North, in accordance with the current regulations ”it is indicated that the composition of earnings, on which bonuses are charged, does not include payments by coefficients to wages, a one-time remuneration for length of service, remuneration based on the results of work for the year, payments on average earnings, material assistance, as well as payments that are of a one-time incentive nature and are not determined by the wage system.
Thus, the district coefficient is not applied to the amount of material assistance paid to an employee in exceptional cases.

Today, employees who perform their duties in extremely difficult climatic conditions are entitled to various kinds of bonus factors.

But at the same time, you should remember a lot of nuances. They are directly related to the accrual of bonuses, wages and other payments.

Should the district coefficient be calculated on all premiums?

Answer to the question:

In your situation, the payment of a quarterly bonus is provided for by the Regulations on the organization's bonuses. Accordingly, such a bonus is included in the organization's remuneration system.

For bonuses and incentive payments, which, in accordance with Article 129 of the Labor Code of the Russian Federation, are included in the remuneration of employees, the regional coefficient is charged.

Note that the courts believe that the district coefficient should be charged on all bonuses paid to the employee.

The Ministry of Health and Social Development of Russia, in turn, indicates that regional wage coefficients are calculated on the actual earnings of the employee (letter of the Ministry of Health and Social Development of the Russian Federation of February 16, 2009 N 169-13).

Thus, in our opinion, the district coefficient should be charged on the quarterly bonus.

Read more about the District coefficient of wages at the link.

Details in the materials of the System Personnel:

Situation 1. Is it necessary to increase the bonus by the district coefficient for an employee working in the Far North or equivalent areas

The answer to this question depends on the type of bonus that is paid to the employee: production or non-production.

If an employee is paid a production bonus, then it must be increased by a regional coefficient. It is explained like this. Prizes provided for internal documents organizations and paid for labor indicators, form the system of remuneration in the organization (Article 129 of the Labor Code of the Russian Federation). And the district coefficient increases the actual earnings of the employee (Article 10 of the Law of February 19, 1993 No. 4520-I, clause 1 of the clarification approved by the Decree of the Ministry of Labor of Russia of September 11, 1995 No. 49). Accordingly, the organization is obliged to apply the coefficient to the bonuses provided for by the remuneration system (letter of the Ministry of Labor of Russia dated March 23, 1993 No. 517-RB).

More details about annual bonuses in the calculation of average earnings, you can find out in the article.

If an employee is paid a non-production bonus (for an anniversary, holiday, etc.), then do not apply the district coefficient to it. These bonuses cannot be attributed to the system of remuneration. Such a conclusion can be drawn on the basis of Article 129 of the Labor Code of the Russian Federation and the letter of Rostrud dated October 23, 2007 No. 4319-6-1.

Nina Kovyazina,

Deputy Director of the Department of Medical Education

and personnel policy in health care of the Ministry of Health of Russia

Situation 2. Premiums are adjusted by the district coefficient

In the institution, the regulation on bonuses provides for a number of bonuses (for receiving departmental awards, for awarding a certificate of honor, for high quality works and in connection with anniversaries, professional holidays, public holidays). Is the institution obliged to calculate the regional coefficient and the northern allowance for these bonuses?

Responsible
V.V. Egorov,
consultant on payroll, social benefits and their taxation

Yes, it is. The regional coefficient and the northern allowance are referred by article 129 of the Labor Code of the Russian Federation to compensation payments, which are paid where they are installed. Consequently, for bonuses and incentive payments, which, in accordance with Article 129 of the Labor Code of the Russian Federation, are included in the remuneration of employees, the district coefficient is charged.

As for the bonuses listed in the question, even the bonus by March 8 is recognized by the courts as a bonus for performance indicators (decisions of the Federal Antimonopoly Service of the West Siberian District of October 13, 2011 No. A27-206 / 2011 and the Volga District of March 6, 2012 No. A12- 10291/2011).

The Severodvinsk City Court of the Arkhangelsk Region, by decision No. 2-1288-14 dated August 26, 2014, found from the contents of the employee’s pay slips that his wage consisted of a salary and bonuses without indicating the district coefficient and the northern allowance. On this basis, the court ordered the employer to charge an additional district coefficient and a northern allowance for these amounts.

Employees of organizations located in the regions of the Far North and areas equated to them are guaranteed the payment of a regional coefficient to wages and a percentage bonus to wages (Articles 10 - 11 of the Law of the Russian Federation dated February 19, 1993 No. 4520-1). Northern percentage bonuses are charged on actual earnings (Resolution of the Ministry of Labor of Russia dated September 11, 1995 No. 49). It includes (letter of the Ministry of Health and Social Development of Russia dated February 16, 2009 No. 169-13):

wages paid to an employee tariff rates (official salaries) for hours worked;
allowances and additional payments to tariff rates (official salaries);
compensation payments related to the mode of work and working conditions;
bonuses and remuneration provided by the remuneration systems or bonus regulations of the organization;
other payments installed by the system organization wages.

The wage system is established collective agreement, agreement, local normative act (part 2 of article 135 of the Labor Code of the Russian Federation). Most often, the remuneration system is fixed in the Regulations on remuneration (bonuses), which is approved by order of the head of the organization.

At the same time, the wages on which the district coefficient is calculated do not include one-time payments that are not provided for by the wage system (clause 19 of the Instruction, approved by order of the Ministry of Labor of the RSFSR dated November 22, 1990 No. 2).

From the above, the following conclusions can be drawn. If the employment (collective) agreement, the Regulation on remuneration and bonuses or other local regulatory act of the organization related to the remuneration system provides for the payment of bonuses for anniversaries and professional holidays, they need to calculate the district coefficient. If the payment of such bonuses is not provided for by the wage system, the northern coefficients do not need to be calculated. This conclusion is confirmed judicial practice(see Ruling of the Supreme Court of the Russian Federation dated September 21, 2000 No. KAS00-380)

For the calculation of additional payments according to the district coefficient in 1C programs, see the reference book “Personnel records and settlements with personnel in 1C programs”.

Since 2017, the district coefficient and the northern …

Incentive payments are one of the types of bonuses. The district coefficient is not charged for all types of premiums. First of all, it depends on what kind of bonus is paid to the employee of the enterprise. This moment is decisive in resolving such situations. Types of bonuses are regulated by an internal local document (agreement, order, order)

Types of awards:

According to Article No. 129 of the Labor Code of the Russian Federation, a one-time bonus as a measure to encourage an employee is mandatory included in the total salary, and must be paid at a time.

One-time payments are not part of the employee's permanent earnings. That is why district coefficients should not be charged on this amount.

This moment is regulated by clause 19 of the Instruction. Approved by this order of the Ministry of Labor of the RSFSR No. 2 of November 22, 1990 (valid at the moment).

ONE-TIME

A one-time bonus is a cash payment made by an employer in favor of its employee for the purpose of encouraging.

The premiums under consideration are not included in the remuneration system in accordance with the current legislation. Therefore, this moment is also regulated by the order of the Ministry of Labor of the RSFSR No. 2 dated November 22, 1990.

According to this order, regional coefficients do not apply to these payments. Regardless of the region in which a particular individual works.

QUARTERLY

Quarterly bonus refers to monetary compensation in the form of an incentive paid after 3 months of work.

Usually, such moments are reflected in the following documents in as much detail as possible:

bonus regulations;
employment contract;
other internal regulations.

At the same time, it should be remembered that if the very fact of paying a quarterly bonus is reflected in one of the documents indicated above, then this payment is included in the wage system adopted at the enterprise.

Accordingly, the regional coefficient must be applied without fail

If the employer pays this bonus to his employee, but for some reason it is not documented, then the regional coefficient does not apply to it.

BY THE RESULTS OF THE YEAR

A synonym for such a term as a bonus at the end of the year is the expression "thirteenth salary".

The amount of this incentive payment depends on the following important factors:

wages for the entire past year;
length of service in the organization.

Most often, such payments are made at the end of the year, closer to December 31. The premium itself can be paid from the following resources:

labor fund;
financial incentive fund;
social development fund;
otherwise.

Usually, the source of payments is specified directly in the charter of the employer's organization.

But if this rule is followed, then the district coefficient is charged on this premium.

Therefore, in some cases, the employer encourages his employees with such a bonus, but at the same time does not reflect it in the employment contract or other documents of legal significance.

Calculation of the district coefficient on bonuses paid as amounts financial incentives are carried out only in some cases.

The decisive factor is precisely the opinion of the employer himself on this matter - since it is he who draws up regulations within the organization itself.

At the same time, northern and other allowances are charged only on actual earnings.

According to the letter of the Ministry of Health and Social Development of the Russian Federation No. 169-13 dated February 16, 09, the list of actual earnings includes the following:

wages accrued at tariff rates for already worked working hours;
all kinds of surcharges, as well as allowances;
compensation payments that are directly related to the working conditions of the employee;
awards and rewards.

Is a district coefficient charged for a one-time bonus if the bonus was paid to an employee for the release of new products and is not provided for by the local acts of the enterprise?

December 6, 2017

On this issue, we take the following position:
The district coefficient should not be charged on the specified premium.

Position justification:
According to Art. 315 of the Labor Code of the Russian Federation, the district coefficient, as well as the percentage allowance, is applied to wages. Similar provisions are contained in articles 10 and 11 of the Law of the Russian Federation of February 19, 1993 N 4520-I "On State Guarantees and Compensations for Persons Working and Living in the Far North and Equivalent Localities." Restrictions on the amount of earnings, on which regional coefficients and percentage bonuses for continuous work experience are charged, have been canceled (Decree of the Government of the RSFSR of December 26, 1991 N 199-r).
Wages include remuneration for work depending on the qualifications of the employee, the complexity, quantity, quality and conditions of the work performed, as well as compensation and incentive payments (part one of article 129 of the Labor Code of the Russian Federation). The salary of an employee is established by an employment contract in accordance with the this employer wage systems (part one, article 135 of the Labor Code of the Russian Federation). From the above norms, it follows that the northern allowance and the regional coefficient are charged on actual earnings, including all payments provided for by the wage system (clause 1 of the Clarification approved by the Decree of the Ministry of Labor of Russia of September 11, 1995 N 49, letter of the Ministry of Health and Social Development of Russia of February 16, 2009 N 169 -13). Accordingly, to payments that are not part of the earnings provided for by the wage system, the district coefficient and the percentage allowance for work experience in areas with special climatic conditions are not applied.
Such a conclusion does not contradict clause 19 of the Instruction on the procedure for providing social guarantees and compensations to persons working in the regions of the Far North and in areas equivalent to regions of the Far North, in accordance with the current regulations, approved by order of the Ministry of Labor of the RSFSR of November 22, 1990 N 2 ( hereinafter - Instruction). Recall that in December 2015, the Supreme Court of the Russian Federation invalidated the specified norm in the part providing that the composition of earnings, on which allowances are charged, does not include a one-time remuneration for length of service and remuneration based on the results of work for a year (see the decision of the Supreme Court of the Russian Federation dated 01.12.2015 N AKPI15-1253). In the rest of the said paragraph of the Instruction was not disputed and continues to operate on the basis of the first part of Art. 423 of the Labor Code of the Russian Federation (determination of the Supreme Court of the Russian Federation of 12.01.2006 N KAS05-612).
The courts, referring to the provision of paragraph 19 of the Instructions, which prescribes not to include payments that are of a one-time incentive nature and are not conditioned by the wage system, in the composition of earnings, on which interest bonuses are charged, apply this logic to cases of accruing a multiplying coefficient for work in the regions of the Extreme North and equivalent areas (see, for example, the appeal ruling of the Investigative Committee for civil cases of the Arkhangelsk regional court dated 08/27/2015 in case N 33-4055 / 2015, the appeal ruling of the IC in civil cases of the Murmansk Regional Court of 08/10/2016 in case N 33-2531/2016, the appeal ruling of the IC in civil cases of the Supreme Court of the Republic of Sakha (Yakutia) dated 22.08 .2016 in case N 33-4439/2016). Analysis judicial practice shows that when deciding whether this or that payment is included in the remuneration system, the judges find out whether the disputed payment is included in the local normative act or collective agreement that establishes the remuneration system, what is the procedure for calculating it, and also what is whether such a payment is guaranteed (see also the appeal ruling of the IC in civil cases of the Magadan Regional Court dated 08.24.2016 in case N 33-733 / 2016, the appeal ruling of the IC in civil cases of the Khabarovsk Regional Court of 04.27.2017 in case N 33-2911 / 2017 , the appeal ruling of the IC in civil cases of the Chelyabinsk Regional Court dated 10/18/2016 in case N 11-13, the appeal ruling of the IC in civil cases of the Chelyabinsk Regional Court of 11/02/2015 in case N 11-13061 / 2015).
In the situation under consideration, the remuneration system provided for by the collective agreement, agreement or local regulatory act in force in the organization does not include the bonus indicated in the question and is of a one-time nature. Under such circumstances, we believe, the district coefficient for this premium should not be charged.

Prepared answer:
Legal Consulting Service Expert GARANT
Koshechkina Natalia

Response quality control:
Reviewer of the Legal Consulting Service GARANT
Komarova Victoria

District coefficient

A certain part of the salary is the district coefficient. It was introduced as a method of material support for residents of regions where the cost of goods is more expensive or the living conditions themselves are more difficult and dangerous to health. The calculation of the coefficient is consistent with the Labor Code of the Russian Federation, and its amount depends on the status of the territory.

It is a fixed percentage by which a citizen's salary or other income is multiplied.

For example, for residents of Chukotka, Yakutia, the Sakhalin region, it is 2, that is, the salary supplement is 100%. In Norilsk and the Murmansk region - 1.8. In the Khanty-Mansiysk Autonomous Okrug, the coefficient is slightly lower - 1.7. In the rest of the north of the European part of Russia, this figure varies from 1.15 to 1.4.

Let's consider a specific example. The employee lives in Surgut, where the district coefficient is 1.7. A citizen is employed in a federal company, the branch of which is located in his city. The salary for the position is 20,000 rubles. However, given the coefficient, its size increases to 34,000 rubles. Agree, this is a significant increase in wages.

The district coefficient is calculated not only in relation to wages, but also to:

superannuation for years of service;
allowances for a scientific degree, high qualification;
compensation for harmful and dangerous working conditions (including night work);
the so-called thirteenth salary, quarterly and annual bonuses;
sick leave payments or for seasonal work.

There are also exceptions:

This coefficient does not change the payment of vacation benefits. Their amount is made up of wages that already include this indicator.
Travel expenses are also not included in the base for calculating the surcharge.
If the employer decides to additionally assign financial assistance to the employee (which is not stipulated in the employment contract), then the indicator will also not affect the amount of remuneration.

A special situation is with pensions. The coefficient is valid only if the person lives in the required region. Moving to another area may result in a reduction in the allowance or even its elimination. Previously, the right to receive an increased pension was reserved for citizens even when leaving for warmer climes.

You can find detailed information about all additional payments to workers in the northern regions from the following video:

Northern surcharges

Those who work in the Far North or in regions equivalent to this area have the right to count on another measure of financial support. These are percentage surcharges, often called northern ones. Their size is calculated as a percentage and depends on the length of service and the territory in which the citizen lives and works. These allowances are calculated without taking into account the regional coefficient.

The regulatory framework for their calculation goes back to Soviet standards. For example, order No. 2 of the Ministry of Labor of 1990, which defines 4 locality groups with an allowance of 100, 80, 50 or 30% of the salary.

On the islands of the Arctic Ocean and its seas, the allowance is equal to 100% of employee benefits. The same size is due for residents of the Republic of Sakha, Chukotka, the Kuril and Commander Islands.

The lowest percentage is 30. This is most of the territory of the Krasnoyarsk Territory, the Republic of Khakassia, Chita, a significant part of Primorye, the Jewish Autonomous Region, etc. It also includes border settlements and administrative centers located within 30 km from the border.

How are they calculated?

Percentage bonuses for work in the Far North and similar regions are calculated from the first working day:

In the first six months they make up 10%. Each subsequent 6 months increases by 10% until the maximum value valid for a particular region is reached. This is typical for 1 area group with a 100% surcharge.
For areas belonging to the second group and for which the surcharge does not exceed 80%, a slightly different calculation system applies. Upon reaching 60%, the increase is no longer every 6 months, but only once a year.
In the regions of the third group, the surcharge in the first year of operation is 10%. Further, it annually increases by 10%. Her maximum is 50% of the salary.
For regions belonging to the fourth group, the maximum amount of additional payments is 30%. The calculation is as follows: 10% from the first day of work for one year, as well as an increase for each subsequent 2 years in the amount of 10%.

Citizens under 30 who have lived in the regions of the Far North for at least a year are charged a 20% bonus after six months of work experience. Then it increases every 6 months by 20%. Having reached 60%, it will also increase by 20%, but once a year.

If you are interested in what a gross salary means, read this material.

In what cases is it possible to work under an employment contract without work book- read.

Calculation examples

The employee works in Norilsk. Receives a salary of 20,000 rubles. The district coefficient in this region is 1.8. The work experience of an employee in the Far North is only 3 months. So the premium will be 10%. He is also entitled to financial assistance in connection with the birth of a child. As a result, the salary will be:

20,000 + 16,000 (coefficient) + 2,000 (surcharge) + 4,000 = 42,000 rubles.

In total, he will receive 42,000 rubles per month.

A citizen got a job in Yakutsk. His salary was 13,000 rubles. For the current month, he is entitled to an allowance for combining positions - 1600 rubles. A quarterly bonus of 10,000 rubles will also be paid. The regional coefficient in this region is 2. The length of service of the employee is one year and one month. So the premium will be 20%. We do the calculation:

13,000 + 1,600 + 10,000 + 24,600 (coefficient) + 4,920 (surcharge) = 54,120 rubles.

The regional coefficient and northern allowances were introduced in order to compensate for difficult working conditions due to the specifics of the climate and transport remoteness of the regions.

Their accrual is fixed at the legislative level, which requires each employer to form wages for their employees, taking into account these indicators. Otherwise, this may become a reason for bringing to material, administrative and criminal liability.

What is the northern allowance and the district coefficient

Information on the size and conditions of such allowances and incentives can be found in the Regulations on remuneration, with which the employee was acquainted in writing. Among the main rules for calculating the northern allowance, the following points can be distinguished:

Any employer, both state and commercial, is obliged to deal with accrual.
The northern allowance cannot be accrued on "unearned" payment - travel compensation, length of service and other bonuses.
In essence, she is a certain percentage from earned money.
It does not account for this.

The northern allowance is paid monthly to citizens working in the Far North and territories equated to it, since it takes much more effort to do work here, and the cost of living is much higher than in other areas.

The procedure for calculating and calculating northern allowances and regional coefficients in 2019

The next indexation by 20% is made a year later;

in the regions of the third group: indexation is carried out at intervals of six months by 10% until the amount of the allowance is 50%;

in the regions of the fourth group: six months after the start of employment, a 10% bonus is paid, then every six months it is indexed by another 10% until it reaches 30%.

In the event that an employee works in any of the above areas on a rotational basis, the seniority on the basis of which the amount of the northern allowance is calculated includes:

actual time spent in the regions of the Far North and equivalent areas;
time spent on travel/flight to and from work.

Employees working in the regions of the Far North and areas equivalent to them are entitled to receive wages calculated using the regional coefficient.

The regional coefficient and the rules for its application in the regions of Russia in 2019

Fog;

The Republic of Sakha (Yakutia) - the city of Mirny and its constituent settlements, Lensky District.

The Republic of Sakha (Yakutia) - Tomponsky, Ust-Yansky (except Ust-Kuyga), Srednekolymsky, Oleneksky, Suntarsky, Eveno-Bytantaisky, Abysky, Bulunsky, Verkhoyansky, Zhigansky, Allaikhosky, Mirninsky, Oymyakonsky, Anabarsky, Verkhnevilyuisky, Kobyaysky, Momsky, Nyurbinsky, Vilyuisky and Verkhnekolymsky districts;
Sakhalin region -
Krasnoyarsk Territory - the city of Igarka and the settlements related to it, the Turukhansk region (north of the Turukhan and Nizhnyaya Tunguska rivers), areas north of the Arctic Circle (excluding the city of Norilsk);
Khabarovsk Territory - Okhotsk region;
Republic of Komi - Vorkuta; Taimyr (Dolgano-Nenets) Autonomous Okrug;
Kamchatka region (excluding the Aleutian region);

Persons working under an employment contract in organizations financed from the budget of the city of Kogalym are entitled to travel paid once every two years at the expense of the employer to the place of vacation and back within the territory of the Russian Federation by any mode of transport, including personal (for except for a taxi), as well as payment for the cost of carrying baggage weighing up to 30 kilograms. The right to pay the cost of travel and baggage to the place of use of the vacation and back arises for employees of organizations financed from the budget of the city of Kogalym, simultaneously with the right to receive annual paid leave for the first year of work in this organization. Persons who quit organizations financed from the budget of the city of Kogalym, as well as from municipal unitary enterprises of the city of Kogalym and those who are employed in organizations financed from the budget of the city of Kogalym, as well as persons entering to work in organizations financed from the budget of the city of Kogalym, by transfer from organizations financed from the budget of the city of Kogalym and municipal unitary enterprises of the city of Kogalym, are required to submit a certificate on the use for the last two years of the right to travel paid once every two years at the expense of the employer to the place of use of the vacation and back.

Regional premium coefficient

At the same time, the very fact of the presence of harmful conditions must necessarily be reflected in the employment contract. Types of bonuses Bonuses at any enterprise can be divided into the following main categories:

regular bonuses;
one-time bonuses;
quarterly;
at the end of the year.

Regular payments are understood as payments, the very fact of the implementation of which is indicated in the previously concluded employment contract. At the same time, the factors themselves that affect the possibility of making these payments must also be indicated in the agreement between the employee and the employer. Each case of payment of the premium itself is purely individual, which is why in order to avoid the emergence of various controversial issues, it is necessary to study the legislative framework well. Often they pay bonuses for a particularly important task.

Is the regional coefficient for the premium calculated?

Moreover, it is applied in some cases not only in relation to wages, but also to various bonuses received by the employee.

To understand the legislation governing this issue, you need to familiarize yourself with the following issues:

basic concepts;
types of bonuses;
the legislative framework.

Basic concepts To simplify the understanding of the legislation in force in relation to multiplying coefficients, it is worth familiarizing yourself with the following basic concepts:

premium;
increasing factor;
harmful/dangerous working conditions.

In labor law, a bonus is understood as some kind of monetary incentive for the successful completion of a complex and important task.
At the same time, the bonus can also act as a stimulating factor for a more responsible attitude to work.

Calculation of bonuses to an employee in different situations

Foggy 1.6 for the following regions: Republic of Komi; Republic of Sakha; Khabarovsk Territory There are also a fairly large number of regions where the regional coefficient is also more than 1 - Altai Territory, the Republic of Tuva and many others.

Attention

It is necessary to remember the importance of applying this multiplying factor in relation to wages and other payments to the employee from the employer.

Important

In most cases, this point is covered in an agreement drawn up between the employee and his employer.

At the same time, the answer to the question of whether the regional coefficient is charged for the bonus for the holiday is ambiguous.
First of all, it depends on what kind of bonus is paid to the employee of the enterprise.
This moment is decisive in resolving such situations.

How to calculate the regional coefficient to wages

Do not apply the district factor to payments that are not part of the wage system, for example, to: - payments calculated on the basis of average earnings (for example, hospital benefits, vacation pay); - material assistance; - payments that are of a one-time incentive nature and are not determined by the wage system (material assistance, etc.);

d.); — certain types premiums.

Such rules follow from paragraph 1 of the clarification approved by the Decree of the Ministry of Labor of Russia of September 11, 1995 No.

№ 49. The maximum amount of earnings to which the district coefficient should be applied is not established by law (Decree of the Government of the RSFSR of December 26, 1991 No.
No. 199-p). Therefore, increase the entire amount of the employee's actual earnings by the district coefficient, regardless of its size. From the answer "How to calculate the regional coefficient for work in the Far North" 3.

Does the district coefficient apply to the premium

Moreover, they can be anything, but carrying any serious benefit to the employer.
It determines which task can be considered especially important, it is he.
Moreover, in most cases, the very fact of paying this incentive is negotiated in advance.

Legislative framework The legislative framework, which is mandatory for study and implementation, includes the following: When forming the premium, as well as its subsequent payment, it is imperative to be guided by the above legal acts.

Are the northern allowances and district coefficients charged on the premium?

At the same time, it should be remembered that the difference in the value of regional coefficients in different regions is quite significant. In some individual cases, it can even reach a double size. Today, the value of the coefficients of the type under consideration is established by Government Decree No. 216 of April 17, 2006. It establishes the following sizes of regional coefficients for individual regions: 2 for the following cities, regions of the island of the Arctic Ocean; Nizhnekolymsky district; Sakhalin region; Kamchatka region 1.8 for the following cities, districts Krasnoyarsk Territory, city of Norilsk; Murmansk region, city of Murmansk 1.7 for the following regions Republic of Sakha; city of Mirny; Magadan region;
The Tax Code of the Russian Federation mentions several positions that apply only to military personnel.

So do not forget about them when calculating allowances.

The calculation principle is as follows:

The salaries for the rank and for the position are summed up.
Plus allowances for seniority, place of service and others.
Personal income tax is withheld, taking into account tax deductions, if the serviceman is entitled to them.

How to check if the salary is calculated correctly labor law it is prescribed to inform the employee about all allowances received by him and all deductions made.

The most common way to convey information is to issue a "settlement". This document contains short information about all major transactions made for payroll. From the "settlement" you can understand how the employer calculates the salary according to the salary. Then you need to do your calculations and compare the results.
If the amounts do not agree, you should ask the company accountant to go through all the calculation steps with you in order to understand at what stage the discrepancy occurred in the numbers.

Thus, the amount of salary and the amount received on hand may not match.

They don't have to match. The employer must withhold 13% of income tax from it before paying wages. And if the amounts are still equal, then this means that the employee is making additional payments - for example, they are paying a bonus.

Otherwise, the results will be approximate.

Step-by-step calculation of the district coefficient for the premium

Today, employees who perform their duties in extremely difficult climatic conditions are entitled to various kinds of bonus factors.

But at the same time, you should remember a lot of nuances.

They are directly related to the accrual of bonuses, wages and other payments.

What you need to know
Do I need to calculate the regional coefficient for the bonus

Each employee should, if possible, analyze in as much detail as possible all the most important points regarding the calculation and payment of wages. This will avoid conflict situations and many other troubles at work.
The bonuses provided for by the wage system, which are of a production nature, increase by the regional coefficient.

For non-production bonuses (for a holiday, an anniversary, etc.), the regional coefficient is not applied.

Thus, since in the situation under consideration the bonus is provided for by the remuneration system and is paid for performance indicators (fulfillment of the plan), it is necessary to accrue a regional coefficient and a percentage premium on it.

Details in the materials of the System: 1. Answer: How to calculate the allowance for work in the regions of the Far North Calculate the allowance from the day the employee becomes entitled to it. For part-time employees working in the organization, accrue percentage bonuses for work experience in the regions of the Far North in the same way as for other employees (part 3 of article 285

TC RF). Calculate the bonus on the actual earnings of the employee * (p.

Regulations on bonuses transport company bonuses are provided for accounting employees in the form of 25% of the salary when certain indicators are met. These premiums are also subject to the district coefficient and the northern allowance. Managers who work with clients are paid bonuses in addition to their salary, which are calculated as 5% of the difference between the purchase and sale prices of the service (i.e. they receive 5% of the net profit from the transaction). Question: is the organization obliged to accrue the district coefficient and the northern allowance for bonuses to account managers for whom the bonus is calculated not from salary, but from profit from the transaction?

Answer

Yes, it is required, the district coefficient applies to all bonuses that are payment for performance. Sales bonus payments are directly related to labor activity employee, respectively, they should be charged a district coefficient. More details below

Is it necessary to increase the bonus by the district coefficient for an employee working in the Far North (or areas equivalent to it)

The answer to this question depends on the type of bonus that is paid to the employee (production or non-production).

If an employee is paid a production bonus, then it must be increased by the district coefficient. It is explained like this. The bonuses provided for in the internal documents of the organization and paid for labor indicators are formed in the organization (). And the district coefficient increases the actual earnings of the employee (, clarification, approved). Accordingly, the organization is obliged to apply the coefficient to the bonuses provided for by the remuneration system (