New Years often portend a change in something old or the arrival of something new. Russian legislation did not depart from tradition by amending the Ural coefficient.
According to article 316 of the Labor Code, for organizations working in the Far North and in localities equivalent to them, a regional coefficient is calculated for wages .
The calculation of the district coefficient should be carried out relative to all workers from the specified areas. This is a kind of bonus (compensation) to the salary for work in harsh climatic conditions.
Under the USSR, quite a lot of all kinds of legal acts and normative documents were published. Intense discussions on the topic of “calculating the district coefficient” were still going on. Today, the government decided to maintain the previously existing ratios. The Labor Code stipulates: the Ural coefficient, the size and procedure for its calculation is established by the government of the Russian Federation.
The specified coefficient is applicable for any employee, however, when calculating the personal allowances and remuneration accrued for the length of service are not taken into account. He does not accrue on the financial assistance rendered.
Most people are interested in the maximum earnings at which the coefficient can be calculated. Unlike the Soviet era, when the restrictions did exist (then the accruals went up to 300 rubles for wages), today there are no restrictions. All limits were abolished in 1991.
By order of the Government of November 24, 2009 (No. 922), the Ural coefficient is calculated for any salary. It is charged on payments included in wage systems established in collective agreements and local regulations. If you work without a contract (informally), then accruals are not made (or are made, but at the discretion of the employer). This also applies to private organizations - the Ural coefficient should be valid throughout the above territory. The form of ownership does not play a role here.
The coefficient must be charged to all organizations and to all employees without exception. The salary should include: salary, allowances, surcharges and the Ural coefficient itself. The accrual is made taking into account all of the above indicators. However, it should be remembered: the coefficient should be calculated separately, it is not included in the salaries of workers. For example, the prosecutor's office of the Metallurgical District in the city of Chelyabinsk recently conducted an audit of individual organizations, confirming the inclusion of the Ural coefficient in official salaries. This is unlawful, which means an occasion to appeal to the court.
The minimum wage was set as early as January 1, 2009 and remains the same, i.e. 4330 rub. per month. All employees are required to receive at least the specified amount, taking into account surcharges and allowances. However, an income tax of 13% must be withheld from the total amount.
Many people confuse the concepts of "salary" and "wages." The amount of 4330 rubles is not a salary, but a salary consisting of many (including listed) elements. In some organizations, salaries of less than 4,330 rubles still exist. However, such salaries should be charged premiums and the Ural coefficient so that as a result the person received the specified minimum of 4330 rubles. (or more).
As for the provision of scholarships, Regulation No. 487 of June 27, 2001 applies: taking into account the Ural coefficient, the scholarship is 1380 rubles.
We summarize the above: since 2010, the minimum wage should be 4330 rubles, an academic scholarship - 1380 rubles. All organizations of the Far North and equivalent localities must accrue an additional Ural coefficient (15% of the salary, minus the fifteen percent income tax). Benefits, material assistance, vacation pay and sick leave are not included in this category.