The district raising coefficient is an indicator by the amount of which the salary of employees working in difficult climatic conditions is recalculated. According to article 316 of the Labor Code of the Russian Federation, the profit of workers who are employed in enterprises located in regions with such conditions must be multiplied by a certain factor. The article describes in detail how the district coefficient for salaries is calculated.
How are citizens charged with a district wage coefficient?
The calculation of this value is based on such key factors: climatic conditions in the region; the area in which the company operates. The maximum value of the district coefficient in percent (RK) is used in the oil and gas industry, and the minimum - in the non-production sphere. Variations are set in the range from 1.15 (for example, in Karelia) to 2 (in territories off the coast of the Arctic Ocean). They accrue it monthly for the actual salary before tax.
Apply to the following types of payments:
- To the minimum monthly wage.
- For a monthly salary consisting of a salary, it is multiplied by the rate rate.
- Incentive payment (for example, length of service).
- Compensatory transfers.
- Surcharges, which are established in the collective agreement and the employment contract.
- Paying seasonal work and part-time activities.
- All kinds of retirement benefits.
Due to the fact that the pension deductions are made taking into account the regional coefficient, an increased pension will only be possible if pensioners continue to be in an area with difficult climatic conditions. In the case of a citizen moving, the allowance may well be canceled.
Calculation Example
Suppose Ivanov I. is employed in a mining company in the Khabarovsk Territory. His salary is thirty thousand rubles. His salary also included a stimulating payment for the intensity factor and the achievement of high indicators in the amount of six thousand. Among other things, this month he had a seasonal side job, in which he received fifteen thousand rubles. His actual salary amounted to 30 thousand plus 6 and plus 15, which equals 51 thousand rubles.
The coefficient for the Khabarovsk Territory is 1.2. Ivanov's salary with him: 51 times 1.2, as a result, we get 61,200 rubles. After using the taxation, this employee will receive: 61,200 minus thirteen percent (53,244 rubles).
We give one more example. Let's say Petrov works in Norilsk. His salary this month is 45 thousand rubles. He also worked on holidays and on the night shift, after which he went on sick leave for two whole days. Earnings for a month will be a salary equal to 45 thousand; sick leave - two days - will be three thousand; nightly - two eight hundred, and holiday - four thousand.
The coefficient for the Krasnoyarsk Territory, exactly as for Norilsk, is 1.80. The district indicator is charged on the actual salary, that is, directly on salary and surcharges. In this case: 45 thousand plus 2.8 plus 4, we get 51 800 rubles. We calculate the district coefficient: 51 800 we multiply by 1.80 and it turns out 93 240 rubles. As a result, Petrov’s actual profit for the month is 93 plus 3, it turns out 96 thousand minus thirteen percent - it turns out 83 thousand rubles. Now we find out when the RK in relation to employees is not used.
What regional coefficient is not charged?
How the district coefficient for salary is calculated, was said above. Now you should make out what it is not charged for. This is not done for the following payments:
- Money transfer on average earnings. We are talking about sick leave, vacation travel.
- Premium one-time bonus.
- For one-time financial assistance to employees and other social allowances.
- To the northern surcharge.
Article 316 of the Labor Code
In accordance with Art. 316 of the Labor Code of the Russian Federation, the size of the district coefficient with the order of its application for calculating the wages of employees of organizations located in the Far North, as well as land equivalent to them, is established by the Government of Russia.
Government bodies are entitled at the expense of the budgets of municipalities and entities to establish a high regional coefficient. Regulatory legal acts of the subject may determine the maximum size of the increase in the Republic of Kazakhstan.
Northern experience
By it is meant the number of calendar years actually worked in the conditions of the Far North. In addition, in the area equated to areas of the Far North. The list of such areas is determined by the Government of Russia. In this case, the actually worked out time is taken into account.
It is worth noting that the years that have been worked out on such land are counted in the northern experience at the rate of one to one. And activity in the territory equated to the Far North is taken into account as nine months.
It must be emphasized that periods of actual unemployment that were carried out in such territory are not included in the northern experience. Part-time work due to production downtime and short working days are counted as seniority based on the time actually worked. As part of the combination, the offset to the northern experience is carried out only under the condition that the combination of several types of work implied the full employment of the employee.
What documentation confirms the experience?
The actual presence of such experience is confirmed, as a rule, by an entry in the employment certificate or a certificate of employment. In the booklet to indicate the experience as a north, together with the name of the institution that is the employer, it is necessary to indicate the region with the name of the settlement, which refers to the regions of the Far North.
In the absence of such references within the framework of applying for an increased pension or for early access to it by age, it is required to document, that is, certificates, to confirm the actual position of the place of business in the northern region. In the process of inclusion in the northern seniority for retirement certificates, it is necessary to certify the work on a rotational, expeditionary basis, and so on, especially if the employer is not registered in such areas, but the actual activity with accommodation was carried out in these places.
What benefits does seniority provide for women?
The legislation establishes the following benefits, which are provided by the accumulated northern experience for retirement against women:
- Early establishment of the insurance part of pension transfers.
- An increase in the prescribed benefits due to disability or due to the loss of the breadwinner.
Women of fifty years of age who have worked in the northern regions for at least fifteen years (in relation to equal territories we are talking about twenty years) are entitled to early retirement on a well-deserved rest. An additional condition is that the total length of service should be more than twenty.
For ladies whose northern experience does not reach fifteen, but is not less than seven and a half years, the age for going on vacation, as a rule, decreases by four months for each worked year.
As a rule, the right to an increased pension, taking into account the northern coefficient, as part of a move to a region with a normal climate, is not lost only on the condition that the length of service for a woman is from fifteen years, and the total is twenty or more.
Difficult areas
Currently, areas with severe climatic conditions include the following territories:
- Absolutely all the islands located in the Arctic Ocean and its seas.
- The territory of the Arkhangelsk region (in the form of Leshukonsky, Mezensky and Penizhsky districts, as well as Severodvinsk).
- Irkutsk and Kamchatka region.
- Karelia and the Republic of Komi.
- Autonomous Koryaksky district along with Krasnoyarsk territory.
- Magadan and Murmansk region.
Terrain Equated to Far North Areas: List
In the boundless territories of Russia, some subjects are equated with regions of the Far North. This is, first of all:
- Primorsky and Perm Territory.
- Khabarovsk and Krasnoyarsk Territory.
- Sakhalin region.
- Karelia and the Republic of Komi.
- Islands of the Sea of Okhotsk and the Bering.
- Chukotka region, along with the Yakutsk region and Kamchatka.
- Murmansk and Magadan region.
- Arkhangelsk, Tomsk and Tyumen region.
It is worth noting that the regions of the Far North, along with those equated with them, as a rule, differ in very difficult climatic conditions that affect the health status of the citizens living here. And therefore, the legislation of the country provides for various benefits with preferences, expressed in the provision of additional leave, allowances for salaries, the use of district raising factors, and so on.
Coefficient in Khanty-Mansi Autonomous Okrug
What district coefficient is provided in Khanty-Mansi Autonomous Okrug? In the Khanty-Mansiysk District, a value of 1.5 is applied to the wages of employees. Next, we consider the category of northern allowances for state employees.
What are the northern allowances for state employees?
Additional guarantees in the framework of establishing wage increases are established for persons who are under the age of thirty. They are paid an increase in full, starting from the first day of activity in organizations that are financed from the budget of the municipality and this territory.
Thus, according to the legislation, persons who are under the age of thirty and who have lived in the northern regions together for at least five years are paid the full percentage of the salary increase starting from the very first day of work.
The sizes of district coefficients for the Far North with the order of their application for calculating the wages of employees of organizations located in these territories are established by the Government.
Northern coefficient for temporary and seasonal employees and shift workers
It is important to find out in advance how the district coefficient is calculated on the wage of shift workers. According to article No. 302 of the Labor Code, the northern district coefficient should be taken into account when calculating seasonal wages as well as temporary workers who travel to the regions of the North from other territories of the country in order to work on a rotational basis. Details on the calculation of the salaries of workers employed in these lands are reflected in article No. 129 of labor law.
Northern bonuses for remote employees
How is the district coefficient calculated on the salary of remote employees? As part of the calculation of the salaries of distance workers, it is required to use the district coefficients of the northern allowances established for an area that differs in special conditions if the Far North is specified as the territory of work in the labor agreement.
Thus, labor legislation requires employers to use district coefficients as part of the payroll of employees in difficult conditions and regions equated to the northern regions.