Is the regional coefficient calculated for vacation pay in 2021?

Is there a regional coefficient for vacation pay?

Let's try to figure everything out in order. To begin with, it should be recalled that the regional coefficient is not calculated in all regions of the country. For example, people living and working in the Far North or, say, the Far East can count on such a payment. This is a kind of premium charged for difficult climatic conditions. The introduction of such an additional payment is quite logical, because working in the Far North is much more difficult than in the southern part of the country or the populated areas of the central zone of the Russian Federation. The reason is obvious - difficult climatic conditions. If there were no increased salaries, no one would simply want to go to work in such regions. And living there is also not very comfortable.

These are the most difficult parts of our country to work and live in. This is why the premiums here are so high. For Eastern Siberia, a lower coefficient is set - 1.3. Between the two extreme values there is a fairly large number of intermediate ones. The size of the coefficient is set based on several factors. First of all, of course, the climatic conditions of the region are taken into account. The presence of natural factors that seriously complicate human life is also important. In addition, when calculating the coefficient, the environmental situation and the level of infrastructure development, including the transport system, are taken into account. The relationship here is very simple. The more difficult the conditions for working and living in the region, the higher the premium will be.

It should be noted that such an additional payment is accrued only for certain types of payments. First of all, here it is necessary to note wages (including the 13th). The regional coefficient is also used when calculating the amount of compensation for night shifts, dangerous or harmful working conditions, additional pay (if there are ranks, academic degrees, etc.), and additional payments for length of service. It is also taken into account when paying sick leave for people working part-time. The coefficient is also used when calculating the salaries of employees who have signed a fixed-term employment agreement with an enterprise or organization, as well as seasonal workers.

As you can see, vacation pay is not included in this list. Everything is correct - when calculating these payments, the regional coefficient is really not applied. This approach is quite understandable. The regional coefficient is not calculated separately for vacation pay, since it has already been taken into account for the components of this payment. So, an accountant should be guided by one simple rule. When calculating any earnings or payments, the regional coefficient is applied in cases provided for by law only once. In other words, it is accrued immediately and is not taken into account again.

Let's look at a simple example. As you know, 1 year is taken into account when calculating vacation pay to an employee. In this case, you first need to calculate the employee’s total earnings for 12 months

Please note that in this case the regional coefficient has already been taken into account. Accordingly, it is no longer used in further calculations.

Next, another indicator is calculated. The accountant must calculate the average daily income of the employee taking leave. Based on this indicator, the amount of vacation pay will be calculated.

So let's summarize the above. First of all, it should be noted that the answer to the main question of the article will be negative. That is, the regional coefficient is not accrued for vacation payments, since it is already taken into account in the employee’s earnings. This surcharge cannot be applied again. This rule, by the way, also applies to travel payments. However, in some cases, the coefficient may not be taken into account when calculating earnings. In this case, the accountant, when calculating the amount of vacation pay, is obliged to make an appropriate adjustment. Another important point should also be emphasized. Many enterprises and organizations pay one-time bonuses to employees. The regional coefficient is also not accrued for this type of material incentive.

Generally speaking, we can draw a simple conclusion. When calculating vacation pay, the regional coefficient is, of course, taken into account. After all, it was previously used when calculating salaries. However, there is no need to directly multiply the vacation pay factor by the coefficient. After all, it is, in fact, already included in the amount of this payment. Although in this case there may be some additional nuances that the accountant must take into account.

How are northern bonuses and the regional coefficient calculated?

Russia occupies a huge territory. Our country is divided into 9 time zones and several climate zones. Living in the southern regions, such as the Rostov region or the Krasnodar region, is much more comfortable than in the north. For example, in Surgut or Nadym, where summers are very short and winters are cold and snowy, the transport infrastructure is rather weak. Hence the high prices for everyday goods, the need to buy more clothes, and heat the home more intensively.

The government could not help but react to such a difference in the living conditions of its citizens. For this purpose, support measures have been introduced. Therefore, the total income in the northern regions is higher than in central Russia or, even more so, in the south. However, if you recalculate (increased cost of goods and services, additional expenses for wardrobe, heating, etc.), then the standard of living is approximately equal in any region of the country.

Which one to use in 2021 29.3 or 29.4

Within the meaning of the provisions of Article 139 of the Labor Code, it was established that the average salary of an employee per day is determined by dividing the amount of total accrued wages by 12 and by a coefficient of 29.3 (the number of calendar days on average per month).

The new norm came into effect on April 2, 2014, when the coefficient 29.4 was replaced by 29.3 when calculating vacation pay and vacation compensation.

The average wage per day is the main figure when making vacation payments and calculating compensation for unused rest days upon dismissal.

After the introduction of the new rules, a problem arose with the use of the Regulations on the calculation of average wages, since the calculation procedure remained the same.

According to the previously valid rules, that is, before the date - 04/2/2014, the coefficient of the average monthly number of days was applied - 29.4. In this case, the letter of the federal law had the greatest legal force, so the norms of the labor code were used in the work.

Later, this document was amended by Government Decree No. 642 of July 10, 2014, which brought all the standards into compliance.

Calculation and calculation of regional coefficients and northern surcharges: examples and legislative framework

SN and RK can be replaced by payment of monetary compensation, which should be reflected in a collective agreement or industry agreement;
The amount of compensation and the calculation procedure are also determined by the collective agreement;
Replacement is not possible without the voluntary written consent of the employee;
The final remuneration for work must exceed the subsistence minimum established by the constituent entity of Russia.

1st: after 6 months. from the start of work, the young specialist’s compensation is 20%; after six months, the SN will increase: first to 40%, then to 60%. It is easy to calculate that a young person must work 1.5 years to reach this level. The next increase of 20% awaits the employee in a year - 80%. In another year - a maximum increase of up to 100%.
2nd: after 6 months. from the start of work - 20%, 2 times after six months the polar allowance increases by 20% until it reaches 60%. As in the first case, to this level a young specialist must work for 1.5 years. The next maximum possible increase of 20% awaits the employee in a year – 80%.
3rd: after 6 months. from the beginning of employment - 10%, 10% every six months up to 50%.
4th: after 6 months. from the beginning of employment - 10%, 10% every six months up to 30% (Far Eastern bonus).

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Allowances are established by law

The specificity and inaccessibility of the region directly affects the amount of the increasing coefficient applied to wages (Article 315 of the Labor Code of the Russian Federation). The list of areas with unfavorable natural conditions is determined by the Government of the Russian Federation. The criteria for assessing terrain and the coefficients assigned to them are established by Resolution of the USSR Council of Ministers of November 10, 1967 No. 1029.

The rules for applying northern coefficients are established by the Government. In practice, higher coefficient sizes may be used. In any case, employers' costs for payment are taken into account in labor costs.

The billing period has not been fully worked out

During the billing period, the employee could, for example, be on vacation at his own expense. This time is excluded from the billing period (clause 5 of the Regulations on the specifics of the procedure for calculating average wages, approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922, hereinafter referred to as Regulation No. 922).

The formula for calculating average daily earnings in such a situation will be as follows:

Average daily earnings = payments that are included in the calculation of average earnings: (average monthly number of calendar days × number of fully worked months + number of calendar days worked in partial months)

Let us give examples of calculations.

Example 2

The employee's salary is 20,000 rubles. The employee applied for leave from July 5, 2014 for 14 calendar days. The billing period is from July 1, 2013 to June 30, 2014. At the same time, in April 2014, the employee took leave at his own expense for 10 days (from April 1 to April 10). Therefore, for April 2014, he received a salary in the total amount of 13,000 rubles. Step 1. Determine the payments that are included in the calculation. 20,000 rubles. × 11 months = 220,000 rub. (total amount of payments for fully worked 11 months, excluding April). For April 2014, the employee was paid 13,000 rubles. Therefore, the amount used for calculation is 233,000 rubles. (RUB 220,000 + RUB 13,000). Step 2. Determine the number of calendar days worked in partial months. April 2014 was not fully worked. In total, there are 30 calendar days in April, and the days worked (from the 10th, when the employee returned to work after vacation) account for 20 calendar days (30 days - 10 days). To determine the number of days worked in April, we use the formula: 29, 3 days: the number of calendar days in the month when the employee was on vacation at his own expense × the number of calendar days in the month that fall within the time worked in that month. In total, 19.5333 days were worked in April 2014. = 29.3 days: 30 days × 20 days. Step 3. Determine the average daily earnings. Now we apply the available values in the above formula. Total average daily earnings will be 681.6187 rubles. = 233,000 rubles: (29.3 × 11 months + 19.5333 days). Step 4. Determine the amount of vacation pay. The employee goes on vacation for 14 calendar days. This means that the amount of vacation pay will be 9,542.66 rubles. (RUB 681.6187 × 14 days).

If we take the previous coefficient (29.4) as the average monthly number of calendar days, then the amount of vacation pay will be less. Let's give an example.

Example 3 Let's use the conditions and formulas from example 2. That is, for the calculation we take into account the amount of payments of 233,000 rubles. Step 1. Determine the number of calendar days worked in partial months. In April 2014, 19.6 days were worked. = 29.4 days: 30 days × 20 days. Step 2. Determine the average daily earnings. The average daily earnings will be 679.3002 rubles. = 233,000 rub. / (29.4 × 11 months + 19.6 days) Step 3. Determine the amount of vacation pay. The amount of vacation pay for 14 days will be 9510.20 rubles. (679.3002 rubles × 14 days). In total, the difference arising from the use of different coefficients will be only 32.46 rubles. (9542.66 rubles – 9510.20 rubles).

Sizes by region in 2019

The need to take into account the regional coefficient for individual regions is established by Article 316 of the Labor Code of the Russian Federation. It says that the increasing rate is provided for areas of the Far North and equivalent to it, that is, places with more harsh living conditions.

The same article of the Labor Code states that the amounts of northern allowances are established by the Government of the Russian Federation. The introduced indicators are minimal and can be increased by regions at the expense of the constituent entities of the Russian Federation.

Resolution of the USSR Council of Ministers dated November 10, 1967 No. 1029 determines the list of those regions for which increased wages are provided.

First of all, this:

Far North;
areas equivalent to RKS;
Eastern Siberia;
Far East.

In these areas there are factors that make life difficult for residents - frost, drought, lack of water, high mountains, etc.)

The coefficient ranges from 1.15 to 2.0 depending on the region; in areas with more severe climatic conditions the percentage is higher. The lowest indicator is 1.15 in the Republic of Karelia, the highest 2.0 is the Chukotka District, Kamchatka, Sakhalin Region, Republic of Sakha, Islands of the Arctic Ocean.

Is it accrued when calculating vacation?

Vacation pay calculated based on average earnings does not apply to regional coefficients, this is due to the fact that these indicators are initially included in the calculation of vacation.

Therefore, there is no need to additionally add an increasing percentage to the calculated vacation pay.

Let us further explain this conclusion.

Article 315 of the Labor Code of the Russian Federation states that wages for workers in the RKS and equivalent northern regions are made taking into account the regional increasing coefficient. That is, when calculating wages, this indicator is always calculated, increasing the amount of payment to the employee.

Vacation pay is paid when an employee goes on annual paid leave, guaranteed for time worked according to the Labor Code of the Russian Federation. In this case, vacation is calculated based on average earnings - the daily average for the year is calculated and multiplied by the number of days of rest, which in the northern regions has an increased number - from 16 to 24 additional days are added to the main duration of 28 days.

When calculating average daily earnings, the funds earned during the year are summed up and the amount is then divided by the time worked during the year. Total annual earnings are the sum of salaries paid monthly, which have already been calculated taking into account the district coefficient.

Therefore, when calculating vacation pay, earnings are taken into account taking into account the increasing value. That is, indirectly, the regional allowance is already taken into account in vacation pay. And there is no need to multiply the calculated payment for vacation by the increasing percentage a second time in order to avoid double accrual.

In relation to which payments the regional coefficient is taken into account:

wage;
overtime pay;
bonuses for length of service;
various bonuses and incentive payments.

Any payments the calculation of which is based on the calculation of average earnings are not subject to an interest rate, since it was initially taken into account in the payments.

There is no need to take into account the regional indicator not only in vacation pay when going on annual leave, but also in additional, educational, sick pay, benefits, severance pay, etc.

Example for the Ural region

Residents of the Urals have the right to receive wages taking into account the increasing Ural coefficient; this rule has been in effect since 1987. The size of the Ural regional indicator ranges from 1.2 to 1.3.

Example conditions:

Employee Podkorytov lives and works in the Ural region - the city of Chelyabinsk and goes on annual leave for 14 calendar days from 03/01/2019.

His salary consists of a salary component in the amount of 40,000 rubles, the regional coefficient is 1.2.

Monthly salary taking into account the increasing index 40,000 * 1.2 = 48,000 rubles.

In the period from 03/01/2018 to 02/28/2019, he did not go on vacation, was not on sick leave, did not go on a business trip, and did not miss work.

Calculation:

Total income for the year = 48,000 * 12 = 576,000.
Amount of time worked per year = 29.3 * 12 = 351.6.
Average daily earnings = 576,000 / 351.6 = 1638.23. (it already takes into account the regional Ural coefficient).
Vacation pay = 1638.23 * 28 = 45870.44. (no need to multiply by the Ural coefficient).
Personal income tax = 45870.44 * 13% = 5963.16.
Vacation pay in hand = 45870.44 - 5963.16 = 39907.28.

Podkorytov receives vacation pay in the amount of 39,909.28 minus income tax. The payment date is 02/26/2019 (three days before the start of the vacation).

Some features of use

According to the norms enshrined in Article 135 of the Labor Code of the Russian Federation, a worker’s salary contains three components:

basic salary;
compensation charges;
incentive payments.

Salary and compensation payments are established by law and are mandatory when calculating earnings; therefore, in any case they will be subject to the application of the regional coefficient. But with regard to incentive payments, the situation is not clear, given that in some cases the company management can, at its own discretion, reward employees for their dedicated work on a one-time basis.

That is, if incentive payments are not stipulated in the local acts of the enterprise, the regional coefficient does not apply to them, but if additional payments are officially included in the total earnings, the regional coefficient is subject to application.

Accrual of bonus

For example, a bonus refers to an incentive payment, which is transferred to an employee only if the conditions for assigning the agreed payment are specified in the collective agreement or in the Regulations on bonuses, that is, they are officially recorded in a local act and, therefore, are included in the wages, in relation to which the regional coefficient is actually applied in full in accordance with Article 316 of the Labor Code of the Russian Federation.

Sick leave calculation

On the basis of Article 183 of the Labor Code of the Russian Federation, during the period of incapacity for work, the employee retains both his place of work and his earnings in the average amount, but as a percentage of the existing total length of service, determined by the norms of Federal Law No. 255 and depending on the grounds for providing sick leave.

In this case, the average earnings in the amount specified in Art. 7 Federal Law No. 255, namely 100% for work experience of more than 8 years and 80% for less than the specified period. And since the regional coefficient is already included in the average worker’s earnings, given that all accruals for the year are taken into account, the sick coefficient is not applied when calculating sick leave.

Pension

The procedure for calculating pension benefits is regulated by the norms of Federal Law No. 400, which provides for several types of benefits and a two-stage composition of the agreed payment. That is, initially the future pensioner has the right to count on an old-age or disability pension, depending on the number of pension points or labor loss group, and a fixed payment, the amount of which is determined on the basis of Article 16 of Federal Law No. 400.

So, in particular, the stipulated norm states that persons who have at least 15 years of work experience in the Far North and a total employment period of 25 to 20 years for males and females have the right to count on an increased amount of FBR, which, as of 02/01/2017 is 7207.67 rubles, while the size of the standard basic payment is 4805.11 rubles. That is, even at the stage of calculating pensions, northerners are initially given an increased pension amount in order to compensate for living in the northern regions.

The rules for applying this type of supplement to the income of citizens are described in the following video:

ConsultantPlus: Forums

Young people (under 30 years old) who entered into labor relations after December 31, 2004. and who has lived in these areas for at least 1 year, a percentage bonus (“northern”) is paid accordingly. Resolution of the Council of Ministers of the RSFSR dated October 22, 1990 No. 458 “On the streamlining of compensation for citizens living in the Far North”

So, in principle, I’m asking about the regional allowance, but in all the regulatory documents I see only calculations for employees of municipal institutions, the financing of which is made from the funds of municipalities and the budgets of the constituent entities of the Russian Federation, that is, from the local treasury. And I’m interested in how the calculations are carried out for workers under 30 years of age, whose organization is financed from the FEDERAL budget, there are links in the texts of the laws, but I still couldn’t figure it out

What is it needed for

It is impossible to do without the coefficient; it shows the average number of days in a month and is needed for the correct calculation of the amount of average daily earnings for vacation pay and compensation, as well as for the correct calculation of days in an incomplete working period.

The period for calculating average earnings is the year before the month of going on vacation (clause 4 of the Regulations).

Only days of performance of labor functions are taken into account, even if the employee went to work on red days in the calendar or holidays.

Work experience does not include days of treatment, past vacations, business trips, days off, etc. (clause 5 of the Regulations).

In 2021, for each full month of work, the established coefficient is taken - 29.3.

If the work was not carried out for the entire monthly period, then another norm is applied (clause 10 of the Regulations), a calculation is made taking into account the calendar days worked and the total days of the period, followed by multiplication by the average number of days. Explanations are given below using examples.

The basis for calculating the entire amount due when applying for vacation pay includes all labor charges and bonuses. Certificates of incapacity for work, business trips, and financial assistance are not taken into account.

Application during full period of work

If the entire base period was devoted to work, and all months of the billing period were worked in full, then you should look at paragraph 10 of the Regulations and substitute the values into the given formula to calculate the average salary per day for vacation pay, taking into account the current coefficient 29.3.

Formula:

SDZ = Amount of payments / (12 months x 29.3)

A month is considered fully worked if it did not include:

sick leave;
business trips;
vacations of any type;
absence and withdrawal.

That is, in this case it is considered that in each of the 12 months of the billing period the person worked 29.3 days.

The total number of days actually worked for a fully worked year = 12 months. * 29.3 = 351.6

How to calculate if the month is incomplete?

Coefficient 29.3 is also necessary when calculating average earnings for vacation pay in cases where the employee has not worked out the entire pay period. In this case, the actual operating time is calculated in calendar days, taking into account the coefficient of the average monthly number of days.

If the base period has not been fully worked out (that is, there are monthly periods that have not been fully worked out), or there are days that are not taken into account, then you should be guided by the following formulas (clause 10 of the Regulations):

Formula:

SDZ = Amount of payments / (29.3 x Number of full months + Days in partial months).

To determine the average salary for vacation pay, you need to know the number of days worked in partial months; for this, the following calculation is used:

Formula:

Days in an incomplete month = Number of calendar days worked x 29.3 / Total number of calendar days in the month.

Vacation pay should be calculated as follows:

Formula:

Vacation pay = SDZ x Vacation days.

Calculation example

Example conditions:

It is planned to provide rest days from 07/01/2018 for 28 calendar days.
The period for calculation is from 07/01/2017 to 06/30/2018.
Monthly salary – 30,000 rubles.
There is a certificate of incapacity for work - from 03/10/2018 to 03/18/2018.
Salary in March - 20,000 rubles.

Calculation of vacation pay using coefficient 29.3:

The amount of total payments (which are taken into account) = 350,000 (30,000 x 11 + 20,000).
Complete days = 322.30 (29.3 x 11).
Partial days = 20.79 (22 x 29.3 / 31).
Average earnings for 1 day = 1020.14 (350,000 rubles / (322.30 + 20.79).
Average earnings (total) = 28,563.92 rubles (1,020.14 x 28)

Please note: What to do if a regional coefficient is established in the region, how to take it into account in vacation pay?

How are vacation pay calculated?

Before answering the question of whether a regional coefficient is calculated on vacation pay, you should consider the basic principles for calculating vacation pay. As a general rule, this amount is calculated using the following algorithm:

The employee's annual income is established (for the 12 months preceding the vacation).
The average salary per day is calculated using the formula: Annual income / 12 (number of months) / 29.3 (average number of days per month).
The resulting amount is multiplied by the number of vacation days.
Income tax is deducted from the total amount.

As a general rule, the duration of an employee’s annual leave is 28 calendar days, however, labor legislation establishes a number of features and exceptions on this issue. You can read more about the types and duration of vacations in a separate article. There is also a frequent situation when an employee has not worked a full year before going on vacation. In this case, our article “How to calculate vacation pay”, as well as a ready-made online calculator for calculating vacation pay, will help you understand the issue.

From the above algorithm, we should consider in more detail what is included in the employee’s annual income:

Direct salary, that is, salary, rate, piecework payment, percentage of sales, etc.
Allowances and additional payments to wages.
Bonuses and other types of payments.

What is the regional wage coefficient?

Working under special conditions should be rewarded. Employees are entitled to additional pay for performing duties in the most severe climatic conditions. That is why all employers must act within the framework of the law and apply the regional coefficient to payments that will be accrued in addition to the salary.

If interest charges depending on the location are not used, the employer will incur financial, criminal or administrative liability.

What payments are subject to the regional coefficient?

It is calculated primarily on salary, as well as on everything that is part of the actual monthly earnings (bonuses, allowances, other incentive payments). The Labor Code of the Russian Federation establishes territories where organizations are located in arrears up to the minimum wage, this is a compensation payment or an incentive to pay extra to their employees.

The Russian government recommends paying an allowance in accordance with the established procedure to residents of the Far North regions, as well as territories that are equivalent to them. For example, such territories include many areas of the Krasnodar and Khabarovsk Territories.

It is also possible to use additional payments for employees for those who work in the following areas:

alpine;
anhydrous;
deserted.

If a territory falls under several grounds for bonuses at once, then exclusively the largest percentage is selected for employees.

Is the regional coefficient included in the minimum wage in 2021?

At the moment, it is not part of the minimum wage, but is accrued at this minimum amount. The law states that all employees are guaranteed minimum payments. Conditions do not affect this in any way.

Therefore, if allowances are included in the minimum wage amount, the employee’s rights will be violated. Accordingly, working in conditions with negative factors would not be rewarded in any way. Thus, it must be added to the minimum wage, and not included in this amount.

What is the northern surcharge and regional coefficient

The Far North, that is, where the most severe natural conditions are observed - Koryak Autonomous Okrug, Kamchatka, Chukotka;
Other regions of the Far North, for example, Krasnoyarsk Territory, Murmansk Region, etc.
Territory equated to the Far North, for example, Tyumen region, Komi-Permyak Autonomous Okrug, etc.
Other areas with a special climate.

How to correctly enter the northern bonus into an employment contract? Its size depends on how long the citizen works in the harsh northern terrain, how long he has lived in the north and how old he is. It turns out that setting a specific percentage in an employment contract will require the regular drawing up of additional agreements .