What is the regional coefficient and where is it used?

Why was it necessary to introduce regional coefficients at all? Russia, as a state, has a very vast territory. Citizens of our country living in different regions sometimes find themselves in very different conditions. In some areas, for climatic reasons, the cost of living is much higher, while working and living conditions are much more complex and involve additional stress on people’s health. It would be unfair to evaluate labor equally given such differences in the original “rules of the game.” We need a certain state mechanism that would relatively equalize the rights of all workers of the Russian Federation. Its role in labor law is intended to be fulfilled by the district coefficient (RK).

What kind of legal norm is this, what monetary categories it applies to, how it is documented and how to calculate it correctly, we will consider in this article.

For more than five years, the Supreme Court of the Russian Federation has not been able to decide on the question of how the three provisions of the Labor Code of the Russian Federation are consistent with each other. Because of this, even prosecutors cannot understand where the rights of workers end, which should be protected. the RF Armed Forces lost the meaning of the regional coefficient ?

Regional coefficients in the Labor Code

The Labor Code of the Russian Federation defines the regional coefficient as a mechanism for equalizing workers' incomes through an increasing financial indicator that indexes payments in regions with special climatic conditions and equivalent ones.

This method of government support for working citizens operates at the government and local level.

The Labor Code of the Russian Federation and other legislative acts prescribe this norm in the following provisions:

• Art. 316 of the Labor Code says that regional indexing coefficients are set directly by the Government of the Russian Federation, which does not exclude the possibility of additional “additions” from local budgets;
• Art. 146, art. 148 Labor Codes decipher in detail the concept of RK as a state-guaranteed supplement to various types of payments for working citizens;
• the territories in which the fixed RK will be relevant are given in Resolution of the Ministry of Labor dated September 11, 1995 No. 49;
• Art. 10 of Federal Law N 4520-1 of February 19, 1993 covers in detail the “northern” allowances.

Question: Is the regional coefficient applied to the wages of employees of separate divisions in Novosibirsk and Khabarovsk and are they provided with additional vacation days if the organization is located in Moscow? View answer

How is the coefficient calculated?

The general formula for calculating the coefficient looks like this:

Here are some examples of calculations:

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

His actual salary will be:

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

The regional coefficient for the Vyazemsky district of the Khabarovsk Territory is 1.3.

The salary of Ivanova I.I. will be:

51 000 × 1,3 = 66 300.

In the arms of Ivanov I.I. will receive:

66,300 – 13% (personal income tax) = 57,681 rubles.

Another example of how to calculate the regional wage coefficient:

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

His monthly salary will be:

• salary - 45,000;
• sick leave (2 days) - 3000;
• night - 2800;
• holidays - 4000;
• the regional coefficient for the Krasnoyarsk Territory, including for the city of Norilsk, is 1.8.

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

45 000 + 2800 + 4000 = 51 800.

Here's how to calculate your salary based on the northern and regional coefficient: 51,800 × 1.80 = 93,240 rubles.

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

Who can qualify for regional surcharges?

Funds, taking into account the regional coefficient, will be received as government-guaranteed payments by employees living and working in the regions provided for by law, regardless of the form of ownership of the organization. Features of the region that determine the purpose of the Republic of Kazakhstan:

• dependence on transport;
• existing infrastructure;
• environmental conditions;
• climate;
• sphere of operation of the enterprise.

IMPORTANT! The regional coefficient applies to all employees working on the basis of an employment contract, without exception, from the very first working day - subject to the essential condition of their permanent residence or employment in the specified territories.

Areas with a status requiring financial equalization include the following territories of the Russian Federation:

• the southern part of the East Siberian region;
• Far East;
• The Far North and regions similar in status to it.

Question: An organization located in the Far North pays bonuses for anniversaries in the organization and for a professional holiday. The payment of bonuses is specified in the collective agreement. Are regional coefficients and northern allowances applied to these premiums? View answer

About quarterly and annual bonuses

Quarterly bonuses are considered one of the forms of employee incentives. Typically payments are made every three months of work.

These types of compensation must be recorded in the following documents:

1. Regulations on bonuses.
2. Labor agreements.
3. Regulatory acts related to the company.

This fixation leads to the fact that rewards become part of the overall system of remuneration for work. In such circumstances, coefficients are applied to any categories of employees.

“The thirteenth salary” is an incentive for subordinates, usually depending on the labor remuneration for the previous year, as well as the duration of cooperation with a specific employer.

The payments themselves may have several sources, including a labor fund, a material support fund, a social development fund, and so on. The organization has a Charter, which describes all the sources from which money comes. The effect of increasing rates coincides with normal situations. It is required if payment fixation is present.

Payments indexed by the Republic of Kazakhstan

The law provides a list of financial income that is subject to the obligation to apply the district allowance:

• the minimum amount of labor remuneration and, accordingly, all payments “tied” to the minimum wage;
• salary, tariff rate, wages themselves - the entire amount received by the employee;
• all additional payments to labor remuneration - compensation, bonuses, allowances for length of service, for qualifications, for military or commercial secrets, etc.;
• surcharge “for harmfulness”;
• compensation for temporary disability;
• remuneration for seasonal workers, part-time workers, flexible or part-time workers;
• pension accruals;
• other funds paid on the basis of an employment or collective agreement.

NOTE! Pensioners will receive increased amounts only as long as they live in “special” territories; moving will necessarily remove the regional indexation of pensions.

Fixed ratio of the number of days in a full month

The indicator in question is used as part of the formula for calculating vacation pay:

VO = TD / KD × DO,

Where:

VO - amount of vacation pay;

TD - all accounted labor income of the employee for the billing period (12 months before the vacation);

KD - the conditional number of days worked by a person in the billing period;

TO - duration of vacation.

The coefficient in question is used when calculating the CD indicator as part of the formula:

CD = 29.3 × MES + RAB / DNM × 29.3 × KNM,

Where:

MES - the number of full months worked in the billing period;

RN - the number of calendar days in partial months falling within the worked period;

DNM - the number of calendar days in partial months;

KNM - number of partial months.

ConsultantPlus experts told us how to take non-working weekends into account when calculating vacation.

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You can learn more about the specifics of calculating vacation pay in this article.

These payments are not covered by the Republic of Kazakhstan

For logical reasons, the coefficient does not apply to the following cash accruals in favor of employees:

• payment of vacation pay - when calculating them, a rate is used that already takes into account the Republic of Kazakhstan;
• individual financial assistance provided - if this payment is irregular and the procedure for its calculation is not specified in the collective agreement or special regulations of the enterprise;
• irregular bonuses;
• travel funds if the employee does not travel to an area that also belongs to “special” regions;
• allowances for work in the Far North and similar regions - the Republic of Kazakhstan and the “northern” surcharge are different indicators, they should not be mixed, although they increase the same payments.

Question: The organization has declared downtime due to reasons beyond the control of the parties to the employment contract. Should the employer charge a regional coefficient in the Far North to pay for such downtime? View answer

Calculation of the northern surcharge: nuances

The northern allowance is accrued on the entire amount of the citizen’s actual earnings (which may consist, for example, of salary and bonuses), excluding the amounts by which earnings increase due to the application of the regional coefficient.

Supplements are not awarded:

• for vacation and other payments, the amount of which is determined on the basis of average earnings, since it is formed taking into account allowances (clause 2 of the regulation, approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922);
• lump sum payment based on length of service;
• remuneration based on the results of work for the year;
• financial assistance paid by the employer (letter of the Ministry of Labor of Russia dated July 22, 1999 No. 716-7);
• one-time incentive payments that are not systemic in nature.

If an employee receives bonuses provided for in an employment contract, and they are paid based on the results of work for a certain period, for example, a quarter or a year, then the amounts of these bonuses for the purpose of calculating bonuses are distributed over the months that are included in the reporting period, with the bonuses being proportionally related to the hours worked employee in each of the relevant months.

The northern allowance should be calculated for compensation for downtime that arose for reasons beyond the control of the employer or employee (appeal ruling of the Krasnoyarsk Regional Court dated 08/06/2014 in case No. 33-7508/2014, clause 1 of the appendix to the resolution of the Ministry of Labor of the Russian Federation dated 09/11/1995 No. 49).

Employees who work remotely and live in northern areas are entitled to an appropriate bonus regardless of the geographic location of the employer. A similar rule applies to homeworkers (letter of the Ministry of Finance dated November 13, 2010 No. 03-03-06/1/716). But if employees of northern companies actually work in a place where the bonus is not established, they do not need to be awarded a northern bonus. For example, if the company is located in Yakutia, and an employee works from home in Sochi, he will not receive a bonus.

How to calculate payments taking into account the Republic of Kazakhstan

The district coefficient increases the size of the financial payment by a certain percentage. The accounting department calculates payments according to the usual scheme valid for the entire country, and then multiplies the resulting figures by its regional coefficient.

If an employer finds it difficult to determine the size of this indicator, he should contact the regional Labor Inspectorate, which has all the information on this issue, because compliance with this legislative norm is mandatory for all entrepreneurs. On their official website and other information resources you can see a table containing a list of “special” regions of the Russian Federation with the corresponding financial ratios.

What code is used in the 2-NDFL certificate to indicate the percentage premium and regional coefficient accrued to bonuses for production results?

Help with a description of the allowances

Upon dismissal, a certificate describing the length of service must be issued. It concerns the experience gained in certain conditions. Then, when receiving the document, difficulties may arise, so it is better to take care of solving the problem in advance.

Typically such certificates contain the following information:

• Description of allowances.
• Salary amount.
• An exact description of the addressee for the allowance.
• Employer's name.
• Company details.

Other information is entered if necessary; no one has established a standard form for certificates.

A certificate of length of service is issued to military personnel when they retire. In the future, this is also taken into account when determining various compensations.

Table of regional coefficients for wages by constituent entities of the Russian Federation

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Regional percentages

The Far North and territories equal to it suggest dividing bets into 4 groups. In each case the size is different. Groups 1 and 2 – 80%. They concern the Far North itself. Groups 3 and 4 – 50 and 30%, apply to regions with values ​​equal to this territory.

Different regions have the following procedure for applying increasing rates:

• 100% applies to Antarctica, Chukotka Autonomous Okrug, Arctic Ocean, Koryak Autonomous Okrug.
• Group 2 or 80% is the city of Vorkuta, Yakutia, Khabarovsk Territory, Chukotka.
• Group 3 – 50%. The allowance is relevant for the Khanty-Mansiysk Autonomous Okrug, Arkhangelsk Region, and the Republic of Karelia.
• 30% or 4 group. Here we are talking about the Trans-Baikal Territory, the Komi Republic, Tyva, and the Republic of Buryatia.

Each region has certain areas where the applied coefficient differs from the standard rules stated above.

Northerners get more

Allowances for labor in the North have the same function and mechanism of action as the Republic of Kazakhstan. But these indicators are somewhat different. The Far North stands apart from a number of regions with a special financial status, distinguished by special climatic conditions. This is how legal norms that were adopted back in Soviet times and remained virtually unchanged are interpreted.

“Northern bonus” is an additional payment of a constant percentage to the salary part of the salary, carried out for work in certain regions of the Russian Federation, characterized by harsh climatic conditions (the Far North and similar areas). Its size is the same for all territories included in this list:

• 10% for the first six months of work;
• every 6 months there is a 10% increase up to the established limit of 80%, and in some areas - up to 100%;
• territories equated to the Far North allow you to increase the bonus by 10% only after a year of work and do this once a year with an increase of up to 50% (in some regions up to 30%);
• special standards are relevant for young specialists (up to 30 years of age) - they receive a double increase (20%) at an accelerated rate, starting from the first working day, if they have lived in the given region for 5 or more years before starting work.

Features of northern payments for different categories of workers

Payment according to the northern coefficient will be slightly different for employees performing work in different modes:

1. Part-time workers , if their additional work is carried out in the northern region, have every right to an appropriate bonus (Article 285 of the Labor Code of the Russian Federation).
2. Seasonal workers, shift workers, conscripts who temporarily arrive to work in such regions will also receive an allowance in accordance with Art. 302 Labor Code of the Russian Federation.
3. Specialists who perform home work and work remotely will receive indexed pay if they permanently reside in the specified area, which is reflected in the employment contract.
4. “Travelers,” or employees whose jobs involve a lot of movement, will receive additional funds based on where they travel rather than the location of their organization's headquarters.

Features for some forms of employment

How to apply coefficients to seasonal, remote and other types of workers and whether to apply them, we describe in the table: