Nuances payroll useful to know not only the accountant or specialist staff.First of all, such knowledge is essential to the employees themselves.It is important to understand what constitutes a finite sum, to protect their rights.The regional factor - one of the additional payments that are guaranteed to the worker under the legislation.
This privilege - a wage conditions applied by the employer.The regional factor is valid if the employee works in harsh climatic conditions.For many Russians, living in a large country with different climatic zones, such assistance is particularly relevant.We mentioned coefficient is used primarily in the Far North.But there are other regions that also acts supplement.The main task of the benefits - in higher wages.
Size surcharge
regional coefficients to wages of those working in the manufacturing industries in the Far North, according to separate regulations established for each region and district, included in its composition.Depending on the working and living conditions coefficient can range from 1.5 to 2.
According to the Labor Code of the company have the right to apply rates that are defined at the federal or regional level, thus fixing them in the employment contract, as well as various agreements.It is important to note that local authorities may establish additional regional coefficient, but not higher than the established federal law.
How accrue?
This supplement is issued to the employee on the actual place of work, even if the employer is in a different region.For example, when the main office is located in the capital, and the employee works in a separate division in the Far North.
The same applies to the itinerant nature of the work.For example, if an employee from time to time on work travels to the Far North, and the regional coefficient calculated in proportion to the days he spent as a business trip.This ratio shall be calculated on the full amount of the salary, taking into account all payments, premiums and various fees.
He is charged on the compensation and benefits.These include bonuses:
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of continuous service or rank;
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seniority;
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so-called "annual" Award for performance in the quarter, or year;
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for access to state secrets in connection with work;
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for night work, moonlighting several professions and positions.
But while there are also part of the salary to which the factor is not charged.Namely:
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financial assistance;
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various types of payments that are calculated according to the average volume of wages (vacation, training or training workers involved in vocational training);
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percent premium wage for work in the Far North and the Far East, as well as in the south of Eastern Siberia;
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incentive payments, which are issued at the same time and is not officially included in the remuneration system.
Many people wonder whether part of the capital of Russia in the list of subjects, which has a regional coefficient.Moscow climate is not equated to the Far North, so a premium is not paid.