How is the Ul coefficient for salary and bonus calculated. Regional coefficient for premiums Is the RK charged for the premium

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 divided into the following main categories:

regular bonuses;
one-time bonuses;
quarterly;
at the end of the year.

Regular payments are understood as payments, the very fact of the implementation of which is indicated in the previously concluded employment contract. At the same time, the factors themselves that affect the possibility of making these payments must also be indicated in the agreement between the employee and the employer. Each case of payment of the premium itself is purely individual, which is why in order to avoid the emergence of various controversial issues, it is necessary to study the legislative framework well. Often they pay bonuses for a particularly important task.

Is the regional coefficient for the premium calculated?

Moreover, it is applied in some cases not only in relation to wages, but also to various bonuses received by the employee.

To understand the legislation governing this issue, you need to familiarize yourself with the following issues:

basic concepts;
types of bonuses;
the legislative framework.

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

premium;
increasing factor;
harmful/dangerous working conditions.

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

Calculation of bonuses to an employee in different situations

Foggy 1.6 for the following regions: Republic of Komi; Republic of Sakha; Khabarovsk Territory There are also a fairly large number of regions where the regional coefficient is also more than 1 - Altai Territory, the Republic of Tuva and many others.

Attention

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

Important

In most cases, this point is covered in an agreement drawn up between the employee and his employer.

At the same time, the answer to the question of whether the regional coefficient is charged for the bonus for the holiday is ambiguous.
First of all, it depends on what kind of bonus is paid to the employee of the enterprise.
This moment is decisive in resolving such situations.

How to calculate the regional coefficient to wages

Do not apply the district factor to payments that are not part of the wage system, for example, to: - payments calculated on the basis of average earnings (for example, hospital benefits, vacation pay); - material assistance; - payments that are of a one-time incentive nature and are not determined by the wage system (material assistance, etc.);

d.); - certain types of awards.

Such rules follow from paragraph 1 of the clarification approved by the Decree of the Ministry of Labor of Russia of September 11, 1995 No.

№ 49. The maximum amount of earnings to which the district coefficient should be applied is not established by law (Decree of the Government of the RSFSR of December 26, 1991 No.
No. 199-p). Therefore, increase the entire amount of the employee's actual earnings by the district coefficient, regardless of its size. From the answer "How to calculate the regional coefficient for work in the Far North" 3.

Does the district coefficient apply to the premium

Moreover, they can be anything, but carrying any serious benefit to the employer.
It determines which task can be considered especially important, it is he.
Moreover, in most cases, the very fact of paying this incentive is negotiated in advance.

Legislative framework The legislative framework, which is mandatory for study and implementation, includes the following: When forming the premium, as well as its subsequent payment, it is imperative to be guided by the above legal acts.

This will avoid the occurrence of various kinds of conflicts with employees. At the same time, it should be remembered that a bonus not stipulated in the employment contract is always paid only at the discretion and at the discretion of the employer. This moment is especially important to know. District coefficients are some numbers by which the employee's monthly income must be multiplied.

Are the northern allowances and district coefficients charged on the premium?

At the same time, it should be remembered that the difference in the value of regional coefficients in different regions is quite significant. In some individual cases, it can even reach a double size. Today, the value of the coefficients of the type under consideration is established by Government Decree No. 216 of April 17, 2006. It establishes the following sizes of regional coefficients for individual regions: 2 for the following cities, regions of the island of the Arctic Ocean; Nizhnekolymsky district; Sakhalin region; Kamchatka region 1.8 for the following cities, districts Krasnoyarsk Territory, city of Norilsk; Murmansk region, city of Murmansk 1.7 for the following regions Republic of Sakha; city of Mirny; Magadan region;
The Tax Code of the Russian Federation mentions several positions that apply only to military personnel.

So do not forget about them when calculating allowances.

The calculation principle is as follows:

The salaries for the rank and for the position are summed up.
Plus allowances for seniority, place of service and others.
Personal income tax is withheld, taking into account tax deductions, if the serviceman is entitled to them.

How to check if the salary is calculated correctly Labor legislation requires that the employee be informed of all bonuses he receives and all deductions made.

The most common way to convey information is to issue a "settlement". This document contains a summary of all the main transactions made for payroll. From the "settlement" you can understand how the employer calculates the salary according to the salary. Then you need to do your calculations and compare the results.
If the amounts do not agree, you should ask the company accountant to go through all the calculation steps with you in order to understand at what stage the discrepancy occurred in the numbers.

Thus, the amount of salary and the amount received on hand may not coincide.

They don't have to match. The employer must withhold 13% of income tax from it before paying wages. And if the amounts are still equal, then this means that the employee is making additional payments - for example, they are paying a bonus.

Otherwise, the results will be approximate.

Step-by-step calculation of the district coefficient for the premium

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

But at the same time, you should remember a lot of nuances.

They are directly related to the accrual of bonuses, wages and other payments.

What you need to know
Do I need to calculate the regional coefficient for the bonus

Moreover, it is necessary to understand this issue not only for the person who pays the bonuses themselves, but also for the employee - this will avoid the likelihood of being deceived and not receiving funds.

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 conflict situations and many other troubles at work.
The bonuses provided for by the wage system, which are of a production nature, increase by the regional coefficient.

For non-production bonuses (for a holiday, an anniversary, etc.), the regional coefficient is not applied.

Thus, since in the situation under consideration the bonus is provided for by the remuneration system and is paid for performance indicators (fulfillment of the plan), it is necessary to accrue a regional coefficient and a percentage premium on it.

Details in the materials of the System: 1. Answer: How to calculate the allowance for work in the regions of the Far North Calculate the allowance from the day the employee becomes entitled to it. For part-time employees working in the organization, accrue percentage bonuses for work experience in the regions of the Far North in the same way as for other employees (part 3 of article 285

TC RF). Calculate the bonus on the actual earnings of the employee * (p.

District and northern with premiums when calculating the average

Since they are calculated based on the average earnings, the preferential RC has already been accrued and included in the upcoming payment.

Accordingly, the repeated accrual of the district indicator for vacation pay will lead to a violation of the law.

Premium payouts

In regions of the Russian Federation with an unfavorable climate and difficult working conditions, wages are calculated taking into account a special multiplying factor (part

2 tbsp. 146, 148, 316 of the Labor Code of the Russian Federation). Some types of premiums are also calculated using a district coefficient. Often such conditions are prescribed in the employment contract concluded between the employer and the employee.

If the internal local acts of the organization (charter, collective agreement, labor agreement, provision on bonuses) state that the bonus payment is included in the salary, then the Republic of Kazakhstan is charged on it in any case. This applies to both the quarterly bonus paid every three months and the annual bonus accrued at the end of the year. This rule applies to all regions in which the increasing multiplier operates.

Does the district coefficient apply to the premium

Average payouts

RK is a legally defined value for each region, by which the monthly salary of an employee is multiplied. Is there a regional coefficient for sick leave? Since the calculation of disability benefits is calculated on the basis of the indicator of the actually paid salary, which already includes an increasing multiplier, it is not applied when paying for sick leave.

However, there are a number of situations in which the AC can still be charged additionally:

The employee's insurance experience at the time of the sick leave is no more than six months.
The average monthly salary of an employee for the previous two years is less than the legally established minimum wage.
Wages were not accrued to the employee for two years (due to the absence of labor activity).
There was a violation of the prescribed treatment regimen for the employee.
The insured event occurred due to the drunken state of the employee.

Now it is necessary to deal with the question of whether the regional coefficient for vacation pay is accrued. In the case of annual or study leave, the situation is similar to the calculation of disability benefits. Since they are calculated based on the average earnings, the preferential RC has already been accrued and included in the upcoming payment. Accordingly, the repeated accrual of the district indicator for vacation pay will lead to a violation of the law.

Premium payouts

In regions of the Russian Federation with an unfavorable climate and difficult working conditions, wages are calculated taking into account a special multiplying coefficient (part 2 of article 146, 148, 316 of the Labor Code of the Russian Federation). Some types of premiums are also calculated using a district coefficient. Often such conditions are prescribed in the employment contract concluded between the employer and the employee.

The accrual of AC for bonus surcharges primarily depends on the type of premium paid. Many employees are interested in the question of whether the district coefficient is charged for a one-time bonus. One-time bonus payments are not subject to additional accrual to them by the Republic of Kazakhstan, because they are not included in the constant amount of the monthly salary. The same applies to the one-time bonus. The exceptions are those cases when the monthly bonus is indicated in the employment contract as mandatory, that is, included in the remuneration system on an ongoing basis.

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This rule applies to all regions in which the increasing multiplier operates.

Is the regional coefficient for the minimum wage calculated

Indexing of the Republic of Kazakhstan and the minimum monthly wage is regulated by the Ministry of Labor. If an employee is employed in regions with adverse climatic conditions, then his salary must exceed the legally established minimum wage. RK is the percentage by which the monthly wage is multiplied (RF Armed Forces No. 3-B11-31 dated 07.10.2011). That is, the AC is included in the final payment of wages to the employee. Thus, the Republic of Kazakhstan should not be included in the minimum wage, and it is mandatory to accrue an increasing multiplier on the minimum wage.

However, there are a number of situations in which the AC can still be charged additionally:

The employee's insurance experience at the time of the sick leave is no more than six months.
The average monthly salary of an employee for the previous two years is less than the legally established minimum wage.
Wages were not accrued to the employee for two years (due to the absence of labor activity).
There was a violation of the prescribed treatment regimen for the employee.
The insured event occurred due to the drunken state of the employee.

Accordingly, the repeated accrual of the district indicator for vacation pay will lead to a violation of the law.

Premium payouts

In regions of the Russian Federation with an unfavorable climate and difficult working conditions, wages are calculated taking into account a special multiplying factor (part

Is the regional coefficient for the minimum wage calculated

Hello!

Order of the Ministry of Labor of the RSFSR of November 22, 1990 N 2 (as amended on July 11, 1991, as amended on December 1, 2015) "On approval of the Instruction on the procedure for providing social guarantees and compensations to persons working in the regions of the Far North and in areas equated to regions Far North, in accordance with applicable regulations"

Percentage allowances are accrued on earnings (excluding district coefficient and remuneration for length of service)

16.1. The specified procedure applies in these areas to payments according to district coefficients.

19. The composition of earnings, on which bonuses are accrued, does not include payments by coefficients to wages, a one-time remuneration for length of service, remuneration based on the results of work for the year, payments on average earnings, material assistance, as well as payments of a one-time incentive nature and unrelated to the wage system. In the event that bonuses (surcharges) are paid to employees based on the results of work for the quarter (season, year), the amount of this bonus (surcharge) for the calculation of allowances is distributed by months of the reporting period in proportion to the hours worked.

Article 316 of the Labor Code of the Russian Federation. District coefficient to wages

Example. An employee has a salary of 20,000 rubles. CH-10%, AC -1.8, premium 12,000

(20000+12000)*10%=3200 -(CH)

ZP \u003d (20000 + 12000) * 1.8 (RK) + 3200 \u003d 60800 rubles.

In the article we will tell you in which cases it is necessary to index premiums by the value of the district coefficient, and when this is not necessary.

From the article you will learn:

Do I need to calculate the regional coefficient for the bonus

Often the question arises whether it is necessary to apply the district coefficient to premiums. A complete list of these indicators currently used in the Russian Federation, indicating the territories, was approved by Government Decree No. 216 dated April 17, 2006. Whether to attribute the district coefficient to an incentive payment depends on how exactly it is reflected in the company's local regulations and whether wages in this organization. Therefore, each case must be considered separately.

Is the district coefficient calculated on the monthly bonus

According to the Law of the Russian Federation of February 19, 1993 No. 4520-I, the district coefficient is calculated on the actual earnings of employees. If this or that bonus is part of the remuneration system at the enterprise (Article 129 of the Labor Code), then it is subject to an increase by the value of this indicator. The same applies to monthly bonuses. They are paid regularly, constantly, form the employee's earnings, respectively, they must be applied to the district coefficient.

For the annual award

In practice, remuneration at the end of the year is often called 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 various sources: wage fund, social development, material incentives, etc. In most cases, all this is detailed in company documents. On such an annual bonus, a district coefficient is charged. Some managers prefer not to prescribe the existence of annual bonuses in their organization, but to issue them outside of reporting. Then, of course, no indexing happens.

The way in which companies now consider advance payments has been declared illegal by the Ministry of Labor. Do you think HR doesn't care? You are wrong. Your department should prepare a draft Regulation on remuneration or make changes there. From the article of the magazine "Handbook of personnel officer" you will learn how to calculate the advance now, why it is dangerous to do it in the old way, what to check and correct in this regard in the documents.

For quarterly

Quarterly remuneration, accrued 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 a district coefficient must be applied on top of it. Even if there is only one mention of it in one document. Accordingly, if there is no information about the quarterly bonus in the standard, it is paid without this supplement.

Is the district coefficient charged for a one-time bonus

A one-time bonus is considered to be carried out 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 of November 22, 1990, the district coefficient does not apply to payments of this kind.

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

Withholding from wages: in what cases and how is it applied

Anniversary

A number of bonuses may not be related to the employee's production activities. For example, a monetary "gift" for the 50th anniversary. However, if such remuneration is specified in the Regulations on remuneration and bonuses, labor (collective) agreement - the district coefficient for the bonus by the anniversary date is calculated.

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, Ruling of the Supreme Court of the Russian Federation dated September 21, 2000 No. KAS00-380). At the same time, Rostrud believes that non-productive bonus payments should not be indexed (letter No. 4319-6-1 of October 23, 2007).

For the holiday

As with anniversary gifts, the issue of calculating the district coefficient for the holiday bonus (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 a district coefficient. Rostrud has a different opinion.

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Is the district coefficient charged for a bonus for a particularly important task

Incentives paid to an employee for completing an important task are rare in practice. As in the two previous cases, the position of the departments here is different. But, since the employer's task itself is part of the official activity, it is advisable to classify such a payment as earnings and index it.

Is the regional coefficient for the premium accrued at the expense of profit

The remuneration for profit is directly related to the performance of the staff and is reflected in local regulations. 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 31. 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 specified directly in the charter of the employer's organization. But if this rule is followed, then the district coefficient is charged on this premium. Therefore, in some cases, the employer encourages his employees with such a bonus, but at the same time does not reflect it in the employment contract or other documents of legal significance. The accrual of the district coefficient on bonuses paid as 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 it is charged)

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

The salaries for the rank and for the position are summed up.
Plus allowances for seniority, place of service and others.
Personal income tax is withheld, taking into account tax deductions, if the serviceman is entitled to them.

How to check if the salary is calculated correctly Labor legislation requires that the employee be informed of all bonuses he receives and all deductions made.

Is the regional coefficient for the premium calculated?

Salary

The Ural coefficient is an allowance that increases the size of the employee's salary. In the article, we will analyze for what payments and to whom the Ural coefficient is charged in 2018. Ural coefficient For residents of the Urals since November 1987, a regional Ural coefficient has been established.

It extends to the wages of residents of the Urals. The Labor Code establishes that the Government of the Russian Federation approves the coefficients, however, today there is no such law that would provide for the areas in which the coefficient is established, as well as the size of the coefficient. Therefore, until today, those normative acts that were adopted by state bodies of the subjects of the Russian Federation on the basis of the legislation of the USSR are valid.

How is the Ural regional coefficient calculated?

One-time According to Article No. 129 of the Labor Code of the Russian Federation, a one-time bonus as a measure to encourage an employee is mandatory included in the total salary, and must be paid at a time. It is very important to remember that one-time payments are not part of the employee's permanent earnings. That is why district coefficients should not be charged on this amount.
This moment is regulated by clause 19 of the Instruction. This was approved by order of the Ministry of Labor of the RSFSR No. 2 dated 11/22/90 (valid at the moment). Lump-sum A lump-sum bonus is a cash payment made by an employer in favor of its employee for the purpose of encouraging. The premiums under consideration are not included in the remuneration system in accordance with the current legislation.

Therefore, this moment is also regulated by the order of the Ministry of Labor of the RSFSR No. 2 dated November 22, 1990.

Ural coefficient or Mr. x in labor law

Thus, the coefficient in question is calculated for those payments that are part of the salary, and are also included in the wage system (See also the article ⇒ How wages and advances are paid 2018). Important! When calculating the Ural coefficient, only the place of work of the employee matters, and not the location of the employer. When calculating the Ural coefficient, only the place where the employee directly performs his labor function is taken into account, and the location of the employer itself does not matter.

An example of calculating the Ural coefficient. Accountant of LLC "Continent" Petrova O.P. works in the Orenburg region. Petrova's salary is 38,000 rubles. The Ural coefficient must be applied to this payment. For the Orenburg region, it is 1.15.
The Investigative Committee for Civil Cases of the Magadan Regional Court dated August 24, 2016 in case N 33-733 / 2016, the appeal ruling of the Investigative Committee for civil cases of the Khabarovsk Regional Court of 04/27/2017 for the case N 33-2911 / 2017, the appeal ruling of the IC for civil cases of the Chelyabinsk Regional court dated 10/18/2016 in case N 11-13, the appeal ruling of the IC in civil cases of the Chelyabinsk Regional Court dated 11/02/2015 in case N 11-13061/2015). the normative act in force in the organization, the premium indicated in the question is not included and is of a one-time nature. Under such circumstances, we believe, the district coefficient for this premium should not be charged.
Moreover, it is applied in some cases not only in relation to wages, but also to various bonuses received by the employee. To understand the legislation governing this issue, you need to familiarize yourself with the following issues:

basic concepts;
types of bonuses;
the legislative framework.

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

premium;
increasing factor;
harmful/dangerous working conditions.

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

How is the Ul coefficient for salary and bonus calculated?

When the calculation and payment of sick leave occurs depending on the minimum wage, the value of the minimum wage is increased by the Ural coefficient (See also the article ⇒ Minimum wage in 2018. Minimum wage in the regions). In this case, it is understood that sick leave is calculated from the minimum wage, which has not yet been increased by this coefficient. Accordingly, before the direct calculation of sick leave, the amount of the minimum wage must be increased by the Ural coefficient, according to the place of work of the employee.

If the Ural coefficient is not accrued Not all employees decide to ask a question about the Ural coefficient to their employer. Some due to not having full information, and many out of fear of losing their jobs. The employer, on the other hand, is not always interested in additional staff costs and often ignores his obligation to calculate such a coefficient.

Info

For example, in one of the cities of the Chelyabinsk region, with an employee's salary of 30,000 and a bonus of 7,500 rubles, the salary calculation will look like this: (30,000 + 7,500) × 1.15 = 43,125 rubles (salary before deducting personal income tax); 43,125 -13% \u003d 37,518.75 rubles (wages on hand). What is the difference between the calculation of the salary of a military man The differences begin already with the name of the remuneration (service). If a civilian receives a salary, then a soldier receives allowances.

In the military, its size is affected by:

job title;
rank;
duration of service;
terms of service.

The salary of the monetary content consists of a salary according to the position and a salary according to the rank. It is received by contractors. The amount of income tax on payments to the military is applied the same as on the salary of civilians - 13%. Among the standard tax deductions used in the calculation of personal income tax, in Art.

30,000 - 50,000 rubles or administrative suspension of activities up to 90 days - for the organization. Legislative framework Legislative act Contents Article 316 of the Labor Code of the Russian Federation "District coefficient to wages" Decree of the Council of Ministers of the USSR No. 591 of 05/21/1987 "On the introduction of regional coefficients to wages workers and employees for whom they are not established, in the Urals and in the manufacturing sectors in the northern and eastern regions of the Kazakh SSR "Decree of the USSR State Committee for Labor, the Secretariat of the All-Union Central Council of Trade Unions No. 403 / 20-155 of 07.02. payment of workers and employees for whom they are not established, in the Urals and in the production sectors in the northern and eastern regions of the Kazakh SSR "Article 5.27 of the Code of Administrative Offenses of the Russian Federation" Violation of labor legislation and other regulatory legal acts containing labor law norms "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, please provide a link to the law. Useful in court. Thank you. In accordance with Part 1 of Art. 135 of the Labor Code of the Russian Federation, the salary for an employee is established by an employment contract in accordance with the remuneration systems in force for this employer. By virtue of h. 2 Article. 135 of the Labor Code of the Russian Federation, remuneration systems, including the size of tariff rates, salaries (official salaries), additional payments and allowances of a compensatory nature, including for work in conditions that deviate from normal, systems of additional payments and allowances of a stimulating nature and bonus systems are established by collective agreements, agreements , local regulations in accordance with labor legislation and other regulatory legal acts containing labor law norms.