The northern coefficient to wages. District coefficients and northern surcharges
Due to climatic and other conditions that complicatework on the territory of certain regions of Russia, the government is taking additional measures to support the population that lives in them, charging the so-called "northern coefficients". There are also a number of other measures, many of which are approved and implemented in accordance with local and regional initiatives, but such a tool is the main tool at the state level to maintain the material equality of citizens living throughout Russia. The Nordic coefficients are a fixed percentage that multiplies the wages and a certain number of other types of income of a citizen in order to cover the inflated expenditure needed for comfortable living in an unfavorable territory.
Features of legislation
In accordance with current legislationnorms for the use of this tool are reflected in various ABMs. In particular, the sphere is fixed in which the northern coefficients are used, the possibility of adjusting their rates for individual power structures, and the maximum possible value is established. Territories providing for the use of this tool are specified in the Decree of the Ministry of Labor No. 49 issued on 11.09.1995. Other laws also regulate the possibility of using the northern coefficients for the Far North and a number of other territories having the same status.
Payout by factor affectsthe amount of different income received. First of all, it concerns the salary, but in addition it is also used when calculating compulsory social payments. For employees of military units who serve in such territories, the northern and regional coefficients are accrued on the monetary allowance that they receive. Also worth noting is the fact that the military is additionally extended by a number of extended compared to civilians terms for which the purpose of the coefficient is assigned - they have the right to use an increase in wages for service in the highlands, desert, and for storage military secrets.
Northern and regional coefficientsare provided for those citizens who permanently live or work in the territory with harsh conditions. In addition, allowances are also given to pensioners at the time of awarding pensions to people who have more than 25 years of experience, 15 of which must be worked in the Far North.
District coefficients and northern surcharges, infirst of all, depend on a specific territory. That is why in various regions of Russia such an increase had different values in 2016, ranging from 1.15 for the inhabitants of Karelia to 2.0 for those who are on islands and coastal areas of the Arctic Ocean, on Sakhalin or in diamond mining areas in the territory Republic of Sakha. To make district coefficients and northern surcharges more understandable and transparent, a special list established in accordance with the current legislation is used.
In general terms, an additional payment is assigned for the following territories:
- The Far Eastern region.
- Territories of the Far North and those areas that are equated to them.
- Southern territory of Eastern Siberia.
Initially, Law No. 4520-1, dated February 19, 1993, was issued, according to which both the regional and the northern coefficient are calculated. 2014 is listed as the last date of the wording of this law.
Next, we will consider the enumeration of all territories for which such allowances are provided, beginning from the most severe for living and ending with the most favorable ones.
- 2,0 - such a northern coefficient to wagesthe board is entitled to all people working on the islands that are in the Arctic Ocean and its seas (the only exception here is the island of Dixon, as well as the islands of the White Sea). It also includes: the Republic of Sakha, which includes already built and only developing enterprises operating in the diamond mining industry. North Kuril, South Kuril and Kuril areas, as well as the Kuril Islands. The whole territory of the Chukotka Autonomous Okrug.
- 1,8 - allowance is provided for residents of the city of Norilsk and all settlements subordinate to its administration. Also, the premium relates to the city of Murmansk-140.
- 1.7 - the northern coefficient to wages forLensk district, the city of Mirny and all settlements, subordinate to its administration and located on the territory of the Republic of Sakha. Also, the allowance is accrued to residents of the urban-type settlement Tumanny, located in the Murmansk region.
- 1.6 - allowance provided for residentsthe city of Vorkuta and all the settlements under its administration. It is also envisaged for a number of districts of the Sakha Republic, namely: Anabar, Olenek, Allaikhiv, Abyisk, Bulun, Verkhoyansky, Zhigansky, Myrninsky and others. The northern coefficient in Krasnoyarsk and the Krasnoyarsk Territory is provided for the Turukhansk district, the city of Igarka and all surrounding settlements, as well as the areas that are located north of the Arctic Circle. The entire territory of the Kamchatka region, the Koryaksky Autonomous Okrug and the Okhotsky District of the Khabarovsk Territory also provide for this increase.
- 1.5 - provided for the city of Inta and allsettlements, subordinate to his administration on the territory of the Republic of Komi. There are also other territories for which such a northern coefficient is envisaged: KhMAO (Khanty-Mansi Autonomous Area); village of Kangalassy (Yakutia); Todzhinskiy, Mongun-Taiginsky and Kyzylsky districts of the Republic of Tyva. In addition, this includes the entire territory of the Yamal-Nenets Autonomous District.
- 1.4 - accrual of district and northerncoefficient is provided for the whole territory of the Republic of Sakha, the city of Kem and surrounding settlements, the entire territory of the Republic of Tuva and a number of separate settlements.
- 1.3 is the most extensive coefficient thatIt provides for a number of regions and districts: Evenk Autonomous District, Republic of Karelia, Buryatia, Komi; Krasnoyarsk Territory; Amur, Irkutsk, Chita, Tomsk, and other areas.
- 1,2 - calculation of the northern coefficient in such asize is provided for individual cities of the Republics of Buryatia and Komi, as well as Primorsky Krai, Khabarovsk Krai and the entire territory of the Arkhangelsk region.
- 1.15 - special coefficient provided for the entire territory of the Republic of Karelia.
How is the size determined?
In order to understand which northern coefficientor a surcharge is given to residents of a certain locality, a number of factors are used that can affect the working capacity and vital activity of the person as a whole, namely:
- transport accessibility;
- specific features of the local climate;
- special environmental factors.
To determine the allowance forof your region, you can familiarize yourself with the text of the relevant documents, since they contain not only a list of regions but also some of its regions, which is also quite important. The accrual of the northern coefficient for today is carried out in accordance with Government Decree No. 1237, which was issued on 30.12.2011. Some particularly large regions, such as the Krasnoyarsk Territory and others, because of too long a length and area, provide different conditions for certain regions with their additions.
On what payments can a surcharge be used?
In accordance with the current legislation, several main types of income are defined, which are subject to the northern coefficients and premiums:
- The actual earnings of a citizen whoincludes directly the wages, the wage rate, as well as basic and official salaries. That is why, if the labor contract specifies a reservation that the purpose of the coefficient is only applied to the paid-up part, this indicates a direct violation of the employee's rights, which must be restored in court.
- All kinds of surcharges, including those that are assigned to a person for long service.
- Compensations outstanding for work in hazardous or especially harmful conditions. Also included here is the accrual of the extra charge for work on the night shift.
- Additional payments, which are determined in accordance with tariff regulations or are assigned for any special professional achievements.
- Prizes awarded in accordance with the results of the production year.
- Compensations paid on sick leave.
- Payment for seasonal or temporary work, as well as part-time or part-time work.
Separate attention should be paid to pensions, sincehere the situation is special. Pension savings in principle initially include the coefficient used, while the right to receive increased payments is retained only if a person continues to reside in the territory for which it is laid in accordance with the law. In the case of relocation, a partial or even complete loss of the right to be awarded a northern coefficient may be awarded.
What is the surcharge for?
The coefficient affects the amount of accruedpayment, ensuring its proportional increase, and through the accounting department its posting is carried out in the form of an additional interest to the standard payment. But at the same time there is a certain list of incomes for which the northern coefficient is canceled or canceled:
- Travel expenses. In this case, the employee is not engaged in the performance of his immediate employment duties in an unfavorable territory.
- Vacation. There is a lot of controversy over whether the district coefficient can be charged to vacation pay, but in fact such a payment is initially calculated in accordance with the increased base rate, so there is no provision for it.
- Payment of material support and other one-off bonuses. The coefficient can only be applied to permanent payments.
- Other surcharges for work,carried out in the territory of the Far North and territories analogous to its status. Thus, the district coefficient and the northern surcharges have a single goal, but they are not connected by themselves.
People who are engaged in the performance of their ownduties in a particularly harsh climate in the Far North or similar in status, have the right to receive the northern surcharges. It is worth noting that this concept is not official, and they only determine the increase in working experience under certain conditions. The main purpose of this payment is to compensate for particularly high material costs for providing a comfortable life.
In accordance with modern legislationthere is no regulation of any such issues of using allowances, and all the basic norms were developed back in the days of the USSR. The only significant mention can be mentioned except that Article 317 of the TC, which states that the definition of the size and purpose of the payment is completely regulated by analogy with the district coefficient.
Right to receive a northern premiumis provided for employees of enterprises that are engaged in the performance of their duties in certain territories. It should be noted that in some of them, the accrual of the allowance is provided only for certain regions, and basically such regions are characterized by the presence of zones with sharply differing conditions.
How can I calculate it?
The amount of the surcharge is the same for anyterritories and is 10% after the first six months of employment. After that, the so-called incentive system begins to work, and every additional six months of work this increase increases by another 10%, up to the point that it reaches the maximum possible 80% or 100% depending on the specific area.
In the territories that by their characteristicswere equal to the regions of the Far North, a 10% rate can be accrued only after a year of working activity, and then increases only every year, growing to the maximum possible 30% or 50% depending on the particular region.
In some situations, it is possible to increase the maximum amount of such surcharges, but for this purpose, the own money of specific regions should already be used.
Special conditions for payment of the northern surchargesare provided for young specialists. Until 2005, there was a provision under which employees under the age of less than 30 years could receive the maximum possible value of this payment immediately after employment, but subsequently this provision was canceled, leaving only those people who before 2005 had already lived in the North more five years. The main purpose of this measure was to prevent an excessive outflow of young specialists from the northern territories.
Benefits for young people
At the same time, it is worth noting the fact that young specialists still have some preferential terms for obtaining the northern premiums, namely:
- After six months of work, they are immediately charged an additional 20%.
- For each subsequent half-year, which the specialist works in the North, his allowance increases by another 20%, up to 60%.
- For a full year in the same conditions, wages are increased by 20% to the maximum allowable 100%.
In other words, young specialistswork for three and a half years in the North to get 100% of the additional payment. For territories that are not related to the Far North, the growth of payment remains at the level of 10% for every six months, ending with a limit of 50%.
The state tries to support in every possible waycitizens who are engaged in their work in harsh conditions, and in order to encourage their activities, as well as to prevent an active outflow of labor from these areas, a variety of options for material support are used. Similarly, the work of everyone who has agreed to perform his duty under difficult conditions is encouraged.
Will these surcharges be canceled?
At the end of 2014, many began to think thatthe northern coefficient will be canceled. The reason for this was the message of the Minister of Labor that such surcharges are an extra burden on accounting and should be removed. In fact, it is incorrect to say that the abolition of the northern coefficient has occurred, as only minor changes in the Labor Code have occurred. These changes concern mainly employees of enterprises located in the areas of advanced development. In other words, the abolition of the northern coefficient did not happen, only certain rules for its accrual changed.
It is also worth noting that the innovations relate toonly those employees who worked in commercial enterprises, as well as those who have IP. This is directly related to the fact that this law, which, according to many, was supposed to remove the northern coefficient, does not extend to state institutions.