On this issue, we take the following position:
For the given award district coefficient should not be charged.
Position justification:
According to the Labor Code of the Russian Federation, the district coefficient, as well as the percentage premium, is applied to wages. Similar provisions are contained in 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 district 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 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 of the Labor Code of the Russian Federation). It follows from the above norms that the northern allowance and the district coefficient are calculated on actual earnings, including all payments provided for by the wage system (clause 1 of the Clarification approved by the Ministry of Labor of Russia dated September 11, 1995 N 49, the Ministry of Health and Social Development of Russia dated 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 Instructions 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, approved by order of the Ministry of Labor of the RSFSR dated November 22, 1990 N 2 (hereinafter referred to as the 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 bonuses 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 specified paragraph of the Instruction was not disputed and continues to operate on the basis of part one 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 clause 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, appeal ruling of the IC in civil cases of the Murmansk Regional Court dated 08/10/2016 in case N 33-2531 / 2016, 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 IC in civil cases of the Magadan Regional Court dated 08.24.2016 in case N 33-733 / 2016, 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 dated 11/02/2015 in case N 11-13061 / 2015).
In the situation under consideration, the system of remuneration provided for collective agreement, convention or local normative act operating in the organization, the bonus indicated in the question is not included and is one-time. 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
The material was prepared on the basis of an individual written consultation provided as part of the Legal Consulting service.
Is the District Coefficient and the Northern Surcharge charged on premiums that are not installed by the system wages from a specific employer, but having a systematic nature of payments - for the performance of a certain amount of work related to the official duties of the employee
Yes, it's charged. Based on the essence of the issue, the employee is paid a production bonus. Accordingly, the amount of the premium is increased by the regional coefficient and the northern allowance.
The rationale for this position is given below in the materials of the Glavbukh System
1. Recommendation: How to calculate the allowance for work in the Far North
The procedure for calculating the allowance
Calculate the salary supplement for work in the Far North from the day the employee becomes entitled to it *. For part-time workers 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 of the Labor Code of the Russian Federation).
Charge the bonus on the actual earnings of the employee (clause 1 of the clarification approved by the Decree of the Ministry of Labor of Russia dated September 11, 1995 No. 49). Do not charge extra*:
- on the district coefficient;
- for payments on average earnings (for example, vacation pay, payment for a business trip, etc.);
- for financial assistance;
- for payments that are of a one-time incentive nature and are not determined by the wage system (bonuses for anniversaries, holidays, etc.).
This approach is confirmed by paragraph 19 of the Instructions approved, paragraph 7 of the Instructions approved, and the decision of the Supreme Court of the Russian Federation of July 17, 2000 No. GKPI00-315.
If bonuses are paid based on the results of work for any period, the amount of this bonus for the calculation of allowances is distributed over the months of the reporting period in proportion to the hours worked. Such a distribution is necessary for the correct calculation of the northern allowance on the amount of the premium. When calculating the allowance for the amount of the premium for the quarter, half year, etc., be guided by the following. Apply the amount of the allowance that is set for the month of the reporting period to which the amount of the bonus relates.
This procedure for calculating the allowance is established by clause 19 of the Instruction approved by order of the Ministry of Labor of the RSFSR dated November 22, 1990 No. 2, and clause 7 of the Instruction approved by order of the Ministry of Labor of the RSFSR dated November 22, 1990 No. 3.
Nina Kovyazina,
2. Recommendation: How to calculate the regional coefficient for work in the Far North
Which payments do not apply
Do not apply the regional coefficient for work in the regions of the Far North and equivalent areas to payments that are not included in the wage system, for example, to *:
- payments calculated on the basis of average earnings (for example, hospital benefits, vacation benefits);
- financial assistance;
- payments that are of a one-time incentive nature and are not determined by the wage system (material assistance, etc.).
Nina Kovyazina,
deputy director of the department
education and human resources of the Ministry of Health of Russia
3.Situation: Do I need to increase district premium coefficient 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 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 (
Most often, such payments are made at the end of the year, closer to December 31. The bonus itself can be paid from the following resources: labor fund; material incentive fund; fund social development;other. 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.
Ural coefficient (how and on what it is charged)
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 legislation requires that the employee be informed of all bonuses he receives and all deductions made.
The most common way to convey information is to issue a "settlement". This document contains a summary of all the main 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.
Is the regional coefficient for the premium calculated?
- Salary
The Ural coefficient is an allowance that increases the size of the employee's salary. In the article, we will analyze for what payments and to whom the Ural coefficient is charged in 2018. Ural coefficient For residents of the Urals since November 1987, a regional Ural coefficient has been established.
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.
How is the Ural regional coefficient calculated?
One-time According to Article No. 129 of the Labor Code of the Russian Federation, a one-time bonus as a measure to encourage an employee in without fail 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 was approved by order of the Ministry of Labor of the RSFSR No. 2 dated 11/22/90 (valid at the moment). Lump-sum A lump-sum 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.
That's why this moment also regulated by the order of the Ministry of Labor of the RSFSR No. 2 dated November 22, 1990.
Ural coefficient or Mr. x in labor law
Thus, the coefficient in question is calculated for those payments that are part of the salary, and are also included in the wage system (See also the article ⇒ How wages and advances are paid 2018). Important! When calculating the Ural coefficient, only the place of work of the employee matters, and not the location of the employer. When calculating the Ural coefficient, only the place where the employee directly performed it is taken into account. labor function, and the location of the employer itself does not matter.
An example of calculating the Ural coefficient. Accountant of LLC "Continent" Petrova O.P. works in the Orenburg region. Petrova's salary is 38,000 rubles. The Ural coefficient must be applied to this payment. For the Orenburg region, it is 1.15.
The Investigative Committee for Civil Cases of the Magadan Regional Court dated August 24, 2016 in case N 33-733 / 2016, the appeal ruling of the Investigative Committee for civil cases of the Khabarovsk Regional Court of 04/27/2017 for the case N 33-2911 / 2017, the appeal ruling of the IC for 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 dated 11/02/2015 in case N 11-13061 / 2015). the normative act in force in the organization, the premium indicated in the question is not included and is of a one-time nature. Under such circumstances, we believe, the district coefficient for this premium should not be charged.
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 conditions labor.
AT labor law a bonus is understood as some monetary reward 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.
How is the Ul coefficient for salary and bonus calculated?
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 accrued 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.
Info
For example, in one of the cities of the Chelyabinsk region, with an employee's salary of 30,000 and a bonus of 7,500 rubles, the salary calculation will look like this: (30,000 + 7,500) × 1.15 = 43,125 rubles (salary before deducting personal income tax); 43,125 -13% \u003d 37,518.75 rubles (wages on hand). What is the difference between the calculation of the salary of a military man The differences begin already with the name of the remuneration (service). If a civilian receives a salary, then a soldier receives allowances.
In the military, its size is affected by:
- job title;
- rank;
- duration of service;
- terms of service.
The salary of the monetary content consists of a salary according to the position and a salary according to the rank. It is received by contractors. The amount of income tax on payments to the military is applied the same as on the salary of civilians - 13%. Among the standard tax deductions used in the calculation of personal income tax, in Art.
30,000 - 50,000 rubles or administrative suspension of activities up to 90 days - for the organization. Legislative framework Legislative act Contents Article 316 of the Labor Code of the Russian Federation “District coefficient to wages” Decree of the Council of Ministers of the USSR No. 591 of 05/21/1987 “On the introduction of regional coefficients to wages workers and employees for whom they are not established in the Urals and in the manufacturing sectors in the northern and eastern regions of the Kazakh SSR "Decree of the USSR State Committee for Labor, the Secretariat of the All-Union Central Council of Trade Unions No. 403 / 20-155 of 07.02. payment of workers and employees for whom they are not established, in the Urals and in the production sectors in the northern and eastern regions of the Kazakh SSR "Article 5.27 of the Code of Administrative Offenses of the Russian Federation" Violation of labor legislation and other regulatory legal acts containing norms labor law» Evaluate the quality of the article.
Accruals are made only on the salary part of the salary, but what about the calculation of the coefficient for the bonus, allowances? Is it legal? If possible, please provide a link to the law. Useful in court. Thank you. In accordance with Part 1 of Art. 135 of the Labor Code of the Russian Federation, the salary for an employee is established by an employment contract in accordance with the remuneration systems in force for this employer. By virtue of h. 2 Article. 135 of the Labor Code of the Russian Federation of the system of remuneration, including the size of tariff rates, salaries (official salaries), additional payments and allowances compensatory nature, including for work in conditions that deviate from normal, systems of additional payments and bonuses of a stimulating nature and bonus systems are established by collective agreements, agreements, local regulations in accordance with labor legislation and other regulatory legal acts containing labor law norms.
Question: Is it necessary to accrue a district coefficient and a northern allowance for the employee bonus (the employees will be awarded at the discretion of the manager, depending on the results of work over the past month, the bonuses will be set by the amounts due)?
Answer: On the issue of calculating the regional coefficient and the northern allowance for employee bonuses.
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 performance 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). 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).
It turns out that if you pay employees a bonus depending on the results of their work (that is, for labor indicators), then increase it by the district coefficient.
If an employee is paid a non-production bonus (for example, 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.
The same procedure applies to the calculation of the northern allowance.
So, charge the allowance on the actual earnings of the employee, including remuneration for length of service, production bonus and annual bonus (clause 1 of the clarification, approved by the Decree of the Ministry of Labor of Russia dated September 11, 1995 No. 49).
Don't surcharge:
On the district coefficient;
For payments on average earnings (for example, vacation pay, payment for a business trip, etc.);
For financial assistance;
For payments that are of a one-time incentive nature and are not determined by the wage system (bonuses for anniversaries, holidays, etc.).
This approach is confirmed by paragraph 19 of the Instruction, approved. by order of the Ministry of Labor of the RSFSR of November 22, 1990 No. 2, and by the decision of the Supreme Court of the Russian Federation of December 1, 2015 No. AKPI15-1253.
Justification in the materials of the Glavbukh System:
How to calculate the regional coefficient for work in the Far North
Situation: whether it is 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 a regional 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 (, p. 1 of the clarification approved by the Decree of the Ministry of Labor of Russia dated 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).
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 the Labor Code of the Russian Federation and the letter of Rostrud dated October 23, 2007 No. 4319-6-1.
Which payments do not apply
What payments does the regional coefficient for work in the Far North not apply to?
Do not apply the regional coefficient for work in the regions of the Far North and equivalent areas to payments that are not included in the wage system. In particular, these are:
one-time incentive payments that are not determined by the wage system (for example, an anniversary bonus).
How to calculate the allowance for work in the Far North
What is the procedure for calculating the allowance for work in the Far North
Calculate the salary supplement for work in the Far North from the day the employee becomes entitled to it. For part-time workers 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 of the Labor Code of the Russian Federation).
Charge the bonus on the actual earnings of the employee, including the remuneration for long service and the annual bonus (clause 1 of the clarification approved by the Decree of the Ministry of Labor of Russia dated September 11, 1995 No. 49). Don't surcharge:
on the district coefficient;
for payments on average earnings (for example, vacation pay, payment for a business trip, etc.);
for financial assistance;
for payments that are of a one-time incentive nature and are not determined by the wage system (bonuses for anniversaries, holidays, etc.).
Also, you do not need to charge an allowance for the payment of days of rest between shifts. It's provided
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 employees of the northern regions are interested in the question, is the Republic of Kazakhstan charged 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 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, a multiplying factor 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 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 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 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 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 of 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,.
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 bonus
District coefficients are some numbers by which the employee's monthly income must be multiplied.
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 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 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 given order District 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. The Labor Code establishes that the Government of the Russian Federation approves the coefficients, but today there is no such law that would provide for the areas in which the coefficient is established, as well as the size of the coefficient. Therefore, until today, those normative acts that were adopted by state bodies of the subjects of the Russian Federation on the basis of the legislation of the USSR are valid.
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 of wages 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-lists, 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 understood that sick leave is calculated from the minimum wage, which has not yet been increased by this coefficient. 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 adverse 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.
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 equivalent to regions of the Far North, in accordance with applicable regulations” states that the composition of earnings, on which bonuses are accrued, 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 unrelated to the wage system.
Thus, the district coefficient is not applied to the amount of material assistance paid to an employee in exceptional cases.
Today, workers doing their official duties in extremely difficult climatic conditions, various kinds of surcharges are required.
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.
Should the district coefficient be calculated on all bonuses?
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. The bonuses provided for in the internal documents of the organization and paid for performance 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 established. 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 premiums listed in the question, even the premium 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 salary 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 established by the organization's remuneration system.
The wage system is established by a collective agreement, agreement, local regulatory 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 Regulations 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.
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:
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.
The accrual of the district coefficient on bonuses paid as the amount of material incentives is 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 district 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 remuneration systems in force for a given employer (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 equated 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 bonuses 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 clause 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 in 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 dated 08.10.2016 in case N 33 -2531/2016, appeal ruling of the IC in civil cases of the Supreme Court of the Republic of Sakha (Yakutia) dated 08/22/2016 in case N 33-4439/2016). An analysis of judicial practice shows that when deciding whether a particular payment is included in the remuneration system, 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 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, appeal ruling of the IC in civil cases of the Chelyabinsk Regional Court dated 10/18/2016 in case N 11-13, appeal ruling of the IC in civil cases of the Chelyabinsk Regional Court dated 11/02/2015 in case N 11-13061/2015).
In the situation under consideration, the system of remuneration 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 material 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 on 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. Experience labor activity an employee in the Far North is only 3 months old. 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. will also be paid quarterly premium 10 000 rubles 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 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) - 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;
- Komi Republic - 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 use of the 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 entering the work in organizations financed from the budget of the city of Kogalym, as well as persons entering the 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