If you need to add a regional coefficient to the premium. Should a district coefficient be added to all premiums? The regional coefficient and the northern markup are charged on the premium

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 RK is being considered by the Resolution 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 of whether the Republic of Kazakhstan is 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.).

The RK is not charged on a one-time bonus, since it is not a permanent part of wages.

The one-time premium of the Republic of Kazakhstan is also not charged. 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.

The quarterly bonus is paid every 3 months in the form of employee incentives. RK is paid in this case if it is included in the salary in one of the compiled lists of documents. This can be an employment contract, internal regulations and the Regulation on bonuses. If this award is not documented anywhere, then the RK is not credited to it.

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

Thus, a lot depends on whether the manager indicated any award in the documents as mandatory. Do I need to agree on the nuances with the employer and carefully check the list of documents for the district coefficient? Of course, yes, in order 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 emergence of 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 questions:

basic concepts;
types of bonuses;
the legislative framework.

Basic concepts

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

prize;
increasing coefficient;
harmful / dangerous working conditions.

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

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

There are many different types of bonuses, but not all of them need a special coefficient applied.

The term "multiplying coefficient" means a certain amount of wages, below which the employer has no right to pay wages to his employee.

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

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

At the same time, in order to understand which working conditions are unfavorable, one should refer to the Government Decree No. 870 of 20.11.08.

Another document that discloses this issue, which has undeniable legal force, is the Order of the Ministry of Health and Social Development No. 46N of 02.16.09.

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 roughly 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 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 occurrence of various controversial issues, it is necessary to study the legislative framework well.

Bonuses are often paid for a particularly important task. Moreover, they can be anything, but carrying any serious benefit to the employer.

The legal framework, which is mandatory for study and implementation, includes the following:

art. No. 191 of the Labor Code of the Russian Federation - encouragement for labor activity;
Resolution of Goskomstat No. 1 dated 05.01.04 - the procedure for unified reporting, there is a sample order for bonuses to an employee;
Federal Law No. 90-FZ of June 30, 2006;
Law No. 4520-1 of 19.02.93 (edited from 31.12.14) - on state guarantees for persons living and working in the Far North, as well as regions equated to it;
part 2 of article 57 of the Labor Code of the Russian Federation;
part 2 of Art. No. 135 of the Labor Code of the Russian Federation;
part 1 of Art. No. 8 of the Labor Code of the Russian Federation;
Government Decree No. 216 of 17.04.06

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

Whether there is a withdrawal of an award in the event of a disciplinary sanction, see the article: withdrawal of an award.

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

This will avoid the occurrence of various kinds of conflicts with employees. It should be remembered that the bonus, which is not specified in the employment contract, is always paid only at the discretion and decision of the employer. This moment is especially important to know.

Do I need to calculate the regional coefficient for the premium

District ratios are some numbers by which you need to multiply the employee's monthly income.

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 double its size.

Today the value of the coefficients of the type under consideration is established by the Government Decree No.

It sets the following sizes of regional coefficients for individual regions:

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

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

In most cases, this moment is covered in an agreement drawn up between the employee and his employer. At the same time, the answer to the question whether the regional coefficient is charged on the holiday bonus 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-off payments are not part of the employee's permanent earnings. That is why regional coefficients should not be charged on this amount.

This moment is regulated by clause 19 of the Instructions. Approved by the order of the Ministry of Labor of the RSFSR No. 2 of 22.11.90 (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

regulations on bonuses;
employment contract;

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

By the end of the year

A synonym for such a term as a year-end bonus is a slang term called "thirteenth salary."

labor fund;
social development fund;
otherwise.

But if this rule is fulfilled, then it will be necessary to calculate the regional coefficient for this bonus - if the 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.

What types of bonuses, incentive payments exist when awarding employees, learn from the article: bonuses.

How is the experience calculated for sick leave,.

Will they pay sick leave if they fall ill after being fired?

It should be remembered that northern and other allowances are charged only on actual earnings.

prizes and awards.

The calculation of the regional coefficient is a very complex and important issue. Moreover, both for the employee and for his employer.

Indeed, the amount of deductions to various insurance funds - social insurance, PFR and compulsory medical insurance - depends on the amount of income of his employee.

Previous: Prize Forfeiture Next: Prize Forfeiture Sample Order

Ural coefficient

For residents of the Urals, since November 1987, a regional Ural coefficient has been established. It applies to the wages of residents of the Urals. The Labor Code establishes that the coefficients are approved by the Government of the Russian Federation, but today there is no such law that would provide for the regions in which the coefficient is established, as well as the size of the coefficient. Therefore, the 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 are still in force.

Thus, as of 2017, the obligation to calculate the Ural coefficient for the wages of workers remained with the employers of the cities of the Urals (See also the article ⇒ Regional coefficient for wages in 2018 + calculation).

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

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

Ural coefficient and disability benefit

The Ural coefficient should also be added to the hospital benefit, but there are some exceptions.

The Ural coefficient is calculated only if the sick leave is not calculated from the average employee's earnings. That is, only in cases where sick leave is issued in fixed amounts. These payments include a lump-sum maternity benefit, or maternity benefits to those women who were dismissed during the liquidation of the employer company.

For those sick leave, the calculation of which is based on the employee's salary, an increase by the regional coefficient does not need, 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 takes place 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 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 employee's place of work.

If the Ural coefficient is not charged

Not all employees decide to ask their employer a question about the Ural coefficient. Some are due to the lack of ownership of information in full, and many are due to the fear of losing their job. The employer, on the other hand, is not always interested in additional personnel 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 employees who work in government organizations, and commercial organizations can calculate it at their discretion. However, those working in the Ural District should not only know their rights, but also demand that they be observed.

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 Ural one) should be separately allocated a salary and a separate coefficient. This requirement is due to the fact that the coefficient is applied to both employee bonuses and additional payments, and not just to the salary. And when recording, which will contain a salary, including a coefficient, its accrual, for example, on a bonus is not provided.

If the organization made such a mistake and introduced a clause on the amount of wages, which includes the Ural salaries, then it is no longer possible to correct it retroactively. For all components of wages that were paid to employees, you need to calculate 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 wages.

The legislative framework

Legislative act

According to clause 1 of the Law of June 30, 2002, No. 78-FZ "On monetary allowances for employees of certain federal executive bodies, other payments to these employees and the conditions for transferring certain categories of employees of federal tax police and customs authorities of the Russian Federation to other conditions of service (work ) ", Clause 2 of the order of the Ministry of Emergency Situations of Russia dated April 7, 2011 No. 168" On approval of the Regulations on monetary allowances for employees of the Federal Fire Service "(hereinafter - Order No. 168), the monetary allowance of employees consists of the salary for their regular position (hereinafter - the official salary ), a salary for a special rank, which make up a salary (hereinafter - salary), from percentage allowances for length of service, academic degree and academic title, other additional payments. The provisions of clause 61 of Order No. 168 establish that the salaries of employees serving in the Far North, equivalent areas and other areas with unfavorable climatic or environmental conditions are paid percentage allowances in the amount and procedure established by laws and other regulatory legal acts for citizens working and living in these areas and localities.
The financial assistance provided to employees in the amount of two salaries per year when they go on their next annual leave, established by clause 47 of Order No. 168, refers to additional payments, proportionate to the salary and, accordingly, the regional coefficient is lawfully applied to it.
Additional financial assistance provided by the decision of the head of the institution to an employee on the basis of his motivated report is, in exceptional cases, paid within the funds allocated for additional payments (clause 48 of Order No. 168), that is, not at the expense of funds for wages.
Clause 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 Far North and in areas equated to the Far North, in accordance with the current regulations" that the structure of earnings, on which allowances are accrued, do not include payments by coefficients to wages, lump-sum remuneration for seniority, remuneration based on the results of work for the year, payments on average earnings, material assistance, as well as payments that have a one-time incentive nature and not stipulated by the wage system.
Thus, the district coefficient does not apply to the amount of material assistance paid to an employee in exceptional cases.

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

But at the same time, one should remember about a large number 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, but also for the employee - this will avoid the likelihood of being deceived and receiving less funds.

Should a district coefficient be added to all premiums?

Answer to the question:

In your situation, the payment of a quarterly bonus is provided for by the Regulations on the bonus payment of the organization. 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 wages of employees, the regional coefficient is charged.

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

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

Thus, in our opinion, the regional coefficient should be added to the quarterly premium.

Read more about the Regional coefficient to wages by following the link.

Details in the materials of the System Personnel:

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

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. This is explained as follows. The bonuses provided for in the internal documents of the organization and paid for performance indicators form the remuneration system in the organization (Article 129 of the Labor Code of the Russian Federation). And the regional coefficient increases the employee's actual earnings (Art. 10 of the Law of February 19, 1993, No. 4520-I, paragraph 1 of the explanation, approved by the Resolution 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 wage system (letter of the Ministry of Labor of Russia dated March 23, 1993, No. 517-RB).

You can find out more about annual bonuses in calculating average earnings 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 wage system. This conclusion can be made 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 healthcare of the Ministry of Health of Russia

Situation 2. Premiums are adjusted by the district coefficient

The institution provides for a number of prizes (for receiving departmental awards, for awarding an honorary diploma, for high quality work and in connection with anniversaries, professional holidays, public holidays). Is the institution obliged to calculate the district coefficient and the northern premium for these premiums?

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

Yes, you have to. The regional coefficient and the northern allowance are referred to by Article 129 of the Labor Code of the Russian Federation as compensation payments that 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 wages of employees, the regional coefficient is charged.

As for the premiums listed in the issue, even the premium by March 8 is recognized by the courts as a premium for performance indicators (Resolutions of the FAS 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 its decision of August 26, 2014 No. 2-1288-14, from the content of the employee's payroll, established that his salary consisted of a salary and bonuses without indicating the regional coefficient and the northern allowance. On this basis, the court ordered the employer to charge the regional coefficient and the northern allowance for these amounts.

Employees of organizations located in the Far North and equated localities are guaranteed the payment of a regional coefficient to wages and a percentage increase to wages (Art. Art. 10-11 of the Law of the Russian Federation of 19.02.1993 No. 4520-1). Northern percentage allowances are charged on actual earnings (Resolution of the Ministry of Labor of Russia dated 09.11.1995 No. 49). It includes (letter from the Ministry of Health and Social Development of Russia dated 16.02.2009 No. 169-13):

wages accrued to an employee at tariff rates (official salaries) for hours worked;
allowances and surcharges to tariff rates (official salaries);
compensation payments related to the work schedule and working conditions;
bonuses and remuneration provided for by remuneration systems or regulations on bonuses to the organization;
other payments established by the organization's remuneration system.

The remuneration system is established by a 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 regional coefficient is charged, do not include one-time payments not provided for by the remuneration system (clause 19 of the Instruction, approved by order of the Ministry of Labor of the RSFSR No. 2 dated November 22, 1990).

From the above, the following conclusions can be drawn. If the labor (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, a regional coefficient must be calculated on them. If the payment of such bonuses is not provided for by the remuneration system, the northern coefficients do not need to be calculated. This conclusion is confirmed by judicial practice (see Determination of the Supreme Court of the Russian Federation dated 09.21.2000 No. KAS00-380)

For the calculation of surcharges for the regional coefficient in 1C programs, see the reference book "Personnel records and settlements with personnel in 1C programs".

Since 2017, according to the order, the regional coefficient and the northern ...

Incentive payments refer to one of the types of bonuses. The regional coefficient is calculated not 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 awards are regulated by an internal local document (agreement, order, order)

Types of awards:

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

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

This moment is regulated by clause 19 of the Instructions. Approved by the order of the Ministry of Labor of the RSFSR No. 2 of 22.11.90 (valid at the moment).

SIMULTANEOUS

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

The considered bonuses, according to the current legislation, are not included in the remuneration system. Therefore, this moment is also regulated by order of the Ministry of Labor of the RSFSR No. 2 of 22.11.90.

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 include a one-time bonus in the employment contract as mandatory. On the basis of this, the employee may demand to calculate the regional coefficient, since in fact such incentives will be included in the remuneration system.

QUARTERLY

The quarterly bonus is understood as monetary compensation in the form of incentives, paid after 3 months of work.

Usually, such moments are reflected in the most detailed way in the following documents:

regulations on bonuses;
employment contract;
other internal regulations.

It should be remembered that if the very fact of payment of the 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 district 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 district coefficient does not apply to it.

BY THE RESULTS OF THE YEAR

A synonym for such a term as a year-end bonus is the expression “thirteenth salary”.

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

the size of wages for the entire past year;
duration of work in this organization.

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

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

Usually, the source of payments is written directly into the charter of the employer's organization.

But if this rule is met, then the regional coefficient is charged on this premium.

Therefore, the employer in some cases encourages its 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 regional coefficient on bonuses paid as amounts 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 02.16.09, the following is included in the list of actual earnings:

wages calculated at tariff rates for working hours already worked;
all kinds of additional payments, as well as allowances;
compensation payments that are directly related to the employee's working conditions;
prizes and awards.

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

6 December 2017

On this issue, we adhere to the following position:
The regional coefficient should not be charged on the indicated premium.

Justification of the position:
According to Art. 315 of the Labor Code of the Russian Federation, the regional coefficient, like the percentage increase, is applied to wages. Similar provisions are contained in Articles 10 and 11 of the Law of the Russian Federation of 19.02.1993 N 4520-I "On state guarantees and compensations for persons working and living in the Far North and equivalent areas." The restrictions on the amount of earnings, on which regional coefficients and percentage allowances for continuous work experience are accrued, have been canceled (order of the Government of the RSFSR dated 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 current employer's remuneration systems (part one of 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 the actual earnings, including all payments provided for by the remuneration system (clause 1 of the Explanation, approved by the resolution of the Ministry of Labor of Russia dated 09.11.1995 N 49, letter of the Ministry of Health and Social Development of Russia dated 16.02.2009 N 169 -13). Accordingly, the regional coefficient and percentage allowance for work experience in areas with special climatic conditions are not applied to payments that are not part of the earnings provided for by the remuneration system.
This conclusion does not contradict paragraph 19 of the Instruction on the procedure for providing social guarantees and compensations to persons working in the Far North and in areas equated to 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 ( further - Instruction). Recall that in December 2015, the Supreme Court of the Russian Federation declared invalid the specified norm in the part stipulating that 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 from 01.12.2015 N AKPI15-1253). In the rest of the part, the specified paragraph of the Instruction was not contested and continues to operate on the basis of part one 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 Instruction, prescribing not to include payments that are of a one-time incentive nature and are not subject to the remuneration system, in the composition of earnings on which percentage allowances are accrued, apply this logic to cases of calculating an increasing coefficient for work in the regions of Extreme North and equated localities (see, for example, the appellate ruling of the IC in civil cases of the Arkhangelsk regional court of August 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, appellate 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 a local normative act or a collective agreement, which establishes the remuneration system, what is the procedure for its calculation, and also whether such payment is guaranteed (see also the appeal ruling of the IC in civil cases of the Magadan Regional Court of 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 the case of N 33- 2911/2017, appellate ruling of the IC in civil cases of the Chelyabinsk Regional Court dated October 18, 2016 in case N 11-13, an appeal ruling of the Investigative Committee in civil cases of the Chelyabinsk Regional Court dated 02.11.2015 in case N 11-13061 / 2015).
In the situation under consideration, the bonus specified in the question is not included in the remuneration system provided for by a collective agreement, agreement or local regulatory act in force in the organization and is of a one-time nature. In such circumstances, we believe that the regional coefficient for this premium should not be charged.

Prepared by:
Expert of the Legal Consulting Service 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 regional coefficient. It was introduced as a method of material support for residents of regions in which the cost of goods is more expensive or the living conditions themselves are more complicated and hazardous 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 represents a fixed percentage by which a citizen's salary or other income is multiplied.

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

Let's consider a concrete example. The employee lives in Surgut, where the regional coefficient is 1.7. A citizen is employed in a federal company whose branch 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 regional coefficient is calculated not only in relation to wages, but also to:

additional payments for seniority;
allowances for an academic degree, high qualifications;
compensation for harmful and hazardous working conditions (including work at night);
the so-called thirteenth salary, quarterly and annual bonuses;
sick leave payments or seasonal work.

There are also exceptions:

This coefficient does not change the payment of vacation benefits. Their sum is made up of salaries that already include this indicator.
Travel expenses are also not included in the co-pay base.
If the employer decided to additionally assign material assistance to the employee (about which there is no provision 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 cause the allowance to be reduced or even canceled altogether. Previously, citizens retained the right to receive an increased pension even when they left for warmer regions.

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

Northern allowances

Those who work in the Far North or in regions equated to this area have the right to count on one more measure of financial support. These are percentage markups, more commonly referred to as northern markups. 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 normative base for their accrual goes back to Soviet standards. For example, Order No. 2 of the Ministry of Labor of 1990, which defines 4 groups of areas that have a bonus of 100, 80, 50 or 30% of the salary.

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

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

How are they charged?

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

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

Citizens up to 30 years old who have lived in the Far North for at least a year are charged a surcharge of 20% 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 gross salary means, read this material.

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

Calculation examples

The employee works in Norilsk. Receives a salary of 20,000 rubles. The regional coefficient in this region is 1.8. Work experience of an employee in the Far North is only 3 months. This means that the markup 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 (markup) + 4,000 \u003d 42,000 rubles.

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

The citizen got a job in Yakutsk. His salary was 13,000 rubles. For the current month, he is entitled to a bonus for combining posts - 1600 rubles. A quarterly bonus of 10,000 rubles will also be paid. The regional coefficient in this region is 2. The employee's work experience is one year and one month. This means that the premium will be 20%. We make the calculation:

13,000 + 1,600 + 10,000 + 24,600 (coefficient) + 4920 (markup) \u003d 54,120 rubles.

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

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

What is the northern allowance and the district coefficient

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

Any employer, both state and commercial, is obliged to pay accruals.
The northern allowance cannot be charged on "unearned" payments - travel compensation, length of service and other bonuses.
In fact, it is a certain percentage of the money earned.
In this case, no accounting is made.

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

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

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

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

in the regions of the fourth group: six months after the start of labor activity, a bonus of 10% 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 length of service, on the basis of which the amount of the northern allowance is calculated, includes:

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

Employees working in the Far North and equivalent areas 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 the settlements included in it, the Lensky district.

The Republic of Sakha (Yakutia) - Tomponsky, Ust-Yansky (except for Ust-Kuyga), Srednekolymsky, Oleneksky, Suntarsky, Eveno-Bytantaysky, Abyysky, Bulunsky, Verkhoyansky, Zhigansky, Allaikhosky, Mirninsky, Oymyakonsky, Anobilayuysky, Momsky, Nyurbinsky, Vilyuisky and Verkhnekolymsky districts;
Sakhalin region - g.
Krasnoyarsk Territory - Igarka and related settlements, Turukhansk region (north of the Turukhan and Nizhnyaya Tunguska rivers), areas north of the Arctic Circle (excluding Norilsk);
Khabarovsk Territory - Okhotsk District;
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 have the right to travel paid once every two years at the expense of the employer to the place of vacation use and back within the territory of the Russian Federation by any type of transport, including personal (for excluding taxis), as well as the payment of the cost of carriage of baggage weighing up to 30 kilograms. year of work in this organization. Persons who quit from organizations financed from the budget of the city of Kogalym, as well as from municipal unitary enterprises of the city of Kogalym and who come to work in organizations financed from the budget of the city of Kogalym, as well as persons who come to work in organizations financed from the budget of the city of Kogalym, transferred 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 of 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 vacation use and back.

Regional coefficient for premium

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

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But at the same time, one should remember about a large number 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, but also for the employee - this will avoid the likelihood of being deceived and receiving less 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 emergence of 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 questions:

basic concepts;
types of bonuses;
the legislative framework.

Basic concepts

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

prize;
increasing coefficient;
harmful / dangerous working conditions.

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

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

There are many different types of bonuses, but not all of them need a special coefficient applied.

The term "multiplying coefficient" means a certain amount of wages, below which the employer has no right to pay wages to his employee.

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

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

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

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

In this case, the very fact of the presence of harmful conditions must necessarily be displayed in.

Types of bonuses

Bonuses at any enterprise can be roughly 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 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 between the employee and the employer.

Bonuses are often paid for a particularly important task. Moreover, they can be anything, but carrying any serious benefit to the employer.

The legislative framework

The legal framework, which is mandatory for study and implementation, includes the following:

- encouragement for labor activity;
- the procedure for unified reporting, there is a sample order for bonuses to an employee;
(as amended on 31.12.14) - 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-mentioned legal acts.

Do I need to accrue the regional coefficient for the premium

District ratios are some numbers by which you need to multiply the employee's monthly income.

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 double its size.

Today the value of the coefficients of the type under consideration is established by the Government Decree No.

It sets the following sizes of regional coefficients for individual regions:

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

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

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 of incentives for an employee is included in the total salary without fail, and must be paid in a lump sum.

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

This moment is regulated by clause 19 of the Instructions. Approved this (valid to date).

One-time

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

The considered bonuses, according to the current legislation, are not included in the remuneration system. Therefore, this moment is also regulated by order of the Ministry of Labor of the RSFSR No. 2 of 22.11.90.

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

Quarterly

The quarterly bonus is understood as monetary compensation in the form of incentives, paid after 3 months of work.

Usually, such moments are reflected in the most detailed way in the following documents:

employment contract;
other internal regulations.

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 district coefficient does not apply to it.

By the end of the year

A synonym for such a term as a year-end bonus is a slang term called "thirteenth salary."

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

the size of wages for the entire past year;
duration of work in this organization.

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

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

Usually, the source of payments is written directly into the charter of the employer's organization.

But if this rule is fulfilled, then it will be necessary to calculate the regional coefficient for this bonus - if the labor activity is carried out in the corresponding region.

In the article we will tell you in what cases it is necessary to index premiums by the value of the regional coefficient, and when it is not necessary to do so.

From the article you will learn:

Do I need to calculate the regional coefficient for the premium

The question often arises whether it is necessary to apply the regional coefficient to premiums. A complete list of these indicators currently used in the Russian Federation, with an indication of the territories, was approved by Government Decree No. 216 of 04/17/06. Whether the regional coefficient is classified as an incentive payment depends on how it is reflected in the local regulations of the company and whether it is included in the structure wages in the given organization. Therefore, each case must be considered separately.

Is the regional coefficient calculated on the monthly premium

According to the Law of the Russian Federation of 19.02.93 No. 4520-I, the regional coefficient is calculated on the actual earnings of employees. If this or that bonus is part of the wage system at the enterprise (Article 129 of the Labor Code), then it must be increased by the value of this indicator. The same applies to monthly bonuses. They are paid regularly, constantly, they form the employee's earnings, respectively, the regional coefficient must be applied to them.

For the annual award

In practice, the annual salary is often referred to as the thirteenth salary. It is directly related to the results of the employee's work, his salary, length of service with the employer, etc. "Thirteenth" can be charged from different sources: wages fund, social development, material incentives, etc. In most cases, all this is spelled out in detail in the company's documents. For such an annual bonus, the district coefficient is charged. Some managers prefer not to prescribe the existence of an annual bonus in their organization, but to issue it out of reporting. Then, of course, no indexing occurs.

The way that companies now consider the advance payment was declared illegal by the Ministry of Labor. Do you think the HR department is not concerned? You are wrong. Your department should prepare the draft of the Regulation on remuneration or make changes there. From the article of the magazine "Handbook of a Personnel Officer" you will learn how to calculate the advance payment now, why it is dangerous to do it in the old way, what to check and correct in this regard in the documents.

On the quarterly

Quarterly remuneration, calculated every three months, is fixed in several local acts at once. This is a provision on bonuses, an employment contract with an employee, etc., therefore, such an incentive is considered part of the salary system and the regional coefficient must be applied to it from above. Even if it is mentioned in only one document. Accordingly, if there is no information about the quarterly premium in the normative, it is paid without this supplement.

Is the district coefficient charged on a one-time premium

A lump sum bonus is considered to be made with the aim of encouraging the employee and not included in the salary system at the enterprise. According to the order of the Ministry of Labor of the RSFSR No. 2 dated November 22, 1990, the regional coefficient does not apply to payments of this kind.

An exception is if the bonuses were previously reflected in the employment contract as mandatory. In this case, they are part of the salary system and are subject to indexing.

Withholding from wages: when and how it is applied

For the anniversary

Some bonuses may not be related to the employee's production activities. For example, a cash "gift" for the 50th anniversary. Nevertheless, if such remuneration is specified in the Regulations on remuneration and bonuses, labor (collective) agreement - the regional coefficient for the bonus by the anniversary date is charged.

If there is no mention of the anniversary award anywhere, then there is no need to index it. This is confirmed by court decisions (see, for example, Determination of the Supreme Court of the Russian Federation dated 09.21.2000 No. KAS00-380). At the same time, Rostrud believes that non-production bonus payments should not be indexed (letter dated 23.10.07 No. 4319-6-1).

For the holiday

As with gifts for the anniversary, the question of calculating the regional coefficient for the bonus for the holiday (New Year, March 8, various professional dates) remains open.

The Ministry of Health and Social Development believes that the production bonuses provided for by internal documents should be increased by the regional coefficient. Rostrud has a different opinion.

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Is there a regional coefficient for a bonus for a particularly important task?

Incentives given to an employee for completing an important task are not common in practice. As in the two previous cases, the position of the departments is a difference here. But, since the task of the employer itself is part of the official activity, it is advisable to classify such a payment to earnings and index it.

Whether the district coefficient is calculated on the premium at the expense of profit

Remuneration for profit is directly related to the performance of personnel, reflected in local regulatory documents. If a coefficient is used in the region, it must be applied.

Most often, such payments are made at the end of the year, closer to December 31st. The bonus itself can be paid from the following resources: labor fund; material incentive fund; social development fund; other. Usually, the source of payments is written directly into the charter of the employer's organization. But if this rule is met, then the regional coefficient is charged on this premium. Therefore, the employer in some cases encourages its 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 regional coefficient on bonuses paid as amounts 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.

Ural coefficient (how and on what is charged)

Of the Tax Code of the Russian Federation, several positions are mentioned that apply only to military personnel. So do not forget about them when calculating allowance. The calculation principle is as follows:

Salaries for rank and position are summed up.
Bonuses for seniority, place of service and others are added.
Personal income tax is withheld, taking into account tax deductions, if the soldier is entitled to them.

How to check if the salary is calculated correctly Labor law requires that the employee be informed about all allowances he receives and all deductions made.

The most common way to deliver information is to issue a "calculation". This document contains a summary of all the main operations done for payroll. From the "calculation" you can understand how the employer calculates the salary.
Then you need to do your calculations and compare the results.

Is the regional coefficient calculated on the premium

The salary

The Ural coefficient is a bonus that increases 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, the regional Ural coefficient has been established.

It applies to the wages of residents of the Urals. The Labor Code establishes that the coefficients are approved by the Government of the Russian Federation, but today there is no such law that would provide for the regions in which the coefficient is established, as well as the size of the coefficient. Therefore, those 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 are still in force.

How is the Ural regional coefficient calculated?

One-time According to Art. No. 129 of the Labor Code of the Russian Federation, a one-time bonus as a measure of incentives for an employee is mandatory included in the total salary, and must be paid at a time. It is very important to remember that one-off payments are not part of the employee's permanent earnings. That is why regional coefficients should not be charged on this amount.
This moment is regulated by clause 19 of the Instructions. Approved by the order of the Ministry of Labor of the RSFSR No. 2 of 22.11.90 (valid at the moment). Lump-sum A lump-sum bonus is understood as a cash payment made by an employer in favor of an employee for the purpose of reward. The considered bonuses, according to the current legislation, are not included in the remuneration system.

Therefore, this moment is also regulated by order of the Ministry of Labor of the RSFSR No. 2 of 22.11.90.

Ural coefficient or mister x in labor law

Thus, the considered coefficient is calculated on those payments that are part of the salary, and are also included in the payroll system (See also the article ⇒ How salaries and advance payments are paid 2018). Important! When calculating the Ural coefficient, only the place of work of the employee is important, and not the location of the employer. When calculating the Ural coefficient, only the place of direct performance by the employee of his labor function is taken into account, and the location of the employer himself does not matter.

Example of calculating the Ural coefficient Accountant LLC "Continent" Petrova OP 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.
IC for civil cases of the Magadan Regional Court of 08.24.2016 in case N 33-733 / 2016, the appeal ruling of the IC for civil cases of the Khabarovsk Regional Court of 04/27/2017 in case N 33-2911 / 2017, the appeal ruling of the IC for civil cases of the Chelyabinsk Regional court of 10/18/2016 in case No. 11-13, the appeal ruling of the IC in civil cases of the Chelyabinsk regional court dated November 2, 2015 in case No. 11-13061 / 2015). the normative act in force in the organization, the prize indicated in the question is not included and is of a one-time nature. In such circumstances, we believe that the regional 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 questions:

basic concepts;
types of bonuses;
the legislative framework.

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

prize;
increasing coefficient;
harmful / dangerous working conditions.

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

How the Ulsky coefficient on salary and bonus is calculated

When the calculation and payment of sick leave takes place 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 wages in the regions). In this case, it is assumed that the 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 employee's place of work.

If the Ural coefficient is not accrued Not all employees decide to ask a question about the Ural coefficient to their employer. Some are due to the lack of ownership of information in full, and many are due to the fear of losing their job. The employer, on the other hand, is not always interested in additional personnel 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 \u003d 43,125 rubles (salary before personal income tax); 43 125 –13% \u003d 37 518.75 rubles (hand wages). What is the difference in the calculation of the salary of a serviceman? The differences begin with the name of the salary (service). If a civilian receives a salary, then a soldier receives allowance.

In the military, its size is influenced by:

position;
rank;
duration of service;
conditions of service.

The salary of the pay consists of the salary according to the position and the salary according to the rank. This is what the contractors receive. The income tax for payments to the military is the same as for the salaries of civilians - 13%. Among the standard tax deductions used in calculating personal income tax, in Art.

30,000 - 50,000 rubles or administrative suspension of activities for up to 90 days - per organization. Legislative base Legislative act Content Article 316 of the Labor Code of the Russian Federation "Regional coefficient to wages" Resolution of the USSR Council of Ministers No. 591 of 05/21/1987 "On the introduction of regional coefficients to wages workers and employees, for whom they have not been established, in the Urals and in industrial sectors in the northern and eastern regions of the Kazakh SR "Resolution of the State Committee for Labor of the USSR, the Secretariat of the All-Union Central Council of Trade Unions No. 403 / 20-155 of 02.07.1987" On the size and procedure for applying regional coefficients to wages wages of workers and employees, for whom they are not established, in the Urals and in industrial 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 normative legal acts containing labor law "Assess 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, answer with a reference to the law. It will come in handy in court. Thank. In accordance with Part 1 of Art. 135 of the Labor Code of the Russian Federation, the salary of an employee is established by an employment contract in accordance with the salary systems in force for this employer. By virtue of Part 2 of Art. 135 of the Labor Code of the Russian Federation of the remuneration system, including the size of wage rates, salaries (official salaries), additional payments and allowances of a compensatory nature, including for work in conditions deviating from normal, incentive systems of additional payments and bonuses, 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.

Is the District coefficient and the Northern allowance accrued on bonuses that are not established by the pay system of a particular employer, but are systematic payments - for the performance of a certain amount of work related to the employee's job responsibilities

Yes, it is 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 markup.

The rationale for this position is given below in the materials of the Glavbuh System

1. Recommendation: How to calculate the work allowance in the High North

The procedure for calculating the allowance

Pay a salary supplement for work in the Far North from the day the employee becomes entitled to it *. Part-time employees working in the organization, accrue percentage allowances for work experience in the Far North in the same way as for other employees (part 3 of article 285 of the Labor Code of the Russian Federation).

Calculate the bonus on the employee's actual earnings (clause 1 of the clarification approved by the Resolution of the Ministry of Labor of Russia dated September 11, 1995, No. 49). Do not charge a surcharge *:

by the district coefficient;
for payments on average earnings (for example, vacation pay, payment for the time of a business trip, etc.);
for material assistance;
for payments that are of a one-time incentive nature and are not conditioned by the remuneration system (bonuses for anniversaries, holidays, etc.).

This approach is confirmed by clause 19 of the Instruction, approved by clause 7 of the Instruction, approved, and by 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 a certain period, the amount of this bonus for calculating allowances is distributed over the months of the reporting period in proportion to the hours worked. This distribution is necessary for the correct calculation of the northern premium on the premium. When calculating the premium on the amount of the premium for a quarter, six months, etc., be guided by the following. Apply the markup that is set for the month of the reporting period to which the premium applies.

This procedure for calculating the allowance is established by paragraph 19 of the Instruction approved by order of the Ministry of Labor of the RSFSR No. 2 of November 22, 1990, and paragraph 7 of the Instruction, approved by order of the Ministry of Labor of the RSFSR No. 3 of November 22, 1990.

Nina Kovyazina,

2. Recommendation: How to calculate the regional coefficient for work in the Far North

What payments does not apply to

Do not apply the regional coefficient for work in the Far North and equivalent areas to payments that are not part of the remuneration system, for example, *:

payments calculated on the basis of average earnings (for example, hospital benefits, vacation benefits);
material assistance;
payments that are of a one-time incentive nature and are not conditioned by the remuneration 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 by district premium coefficient an employee working in the Far North region (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 the district coefficient *. This is explained as follows. 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 employee's actual earnings (

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