Using the “Territories” directory in the 1C: ZUP 3 program

Is it possible not to draw up a wage regulation and can they be punished for this?

The wage regulations are one of the employer’s internal documents.
It is necessary not only to describe the applied system of calculation and remuneration for labor, but also to consolidate the system of material incentives and rewards for employees in the organization. This provision justifies the legality of including salary costs in tax expenses. Its absence sharply reduces the chances of proving to tax authorities the legality of reducing the tax base for income tax or the simplified tax system for bonuses, additional payments, compensation and other similar payments.

Find out whether the employer is obliged to pay a bonus by following the link.

Given these advantages of the provision, taxpayers in most cases spare no time and effort in developing it.

You can do without such a document only in one case - if all the terms of remuneration are described in employment contracts with employees or in a collective agreement, or all employees of the company work under conditions that exclude any deviations from the usual (do not work overtime, at night and on holidays ). In this case, there is no need to draw up a separate provision.

The legislation of our country does not contain an unconditional requirement to develop and apply wage regulations for each employer. There are no requirements for the form, type and content of this document. Therefore, there will be no punishment for the arbitrary form of the provision or its absence as a separate document.

Usage examples for mks

The solar flare that occurred on May 22 poses a danger to the ISS and its crew.

By the time of docking, Roscosmos cosmonauts Pavel Vinogradov and Alexander Misurkin were already on board the ISS.

The spacecraft reached the ISS using an accelerated six-hour schedule.

The flight was carried out according to the so-called {amp}amp;#34;short scheme{amp}amp;#34;: instead of 48 hours, it took only six to get to the ISS.

This is six times more than what cosmonauts living on the ISS receive in six months.

Regulations on remuneration and bonuses for employees: is it necessary to combine

Since there are no legal requirements on this issue, in different companies you can find a variety of options for drawing up internal documents related to the calculation and payment of wages to employees.

For example, the regulations on remuneration are drawn up as a separate document, and the conditions for bonuses are prescribed in another local act - the regulations on bonuses. It is possible to provide for other salary provisions: on wage indexing, summarized recording of working hours, etc.

Some employers are limited to approving only one document - a collective agreement, which stipulates all the necessary aspects of the salary policy.

Read about the purpose and features of a collective agreement in the material “Collective agreement as a form of social partnership.”

The decision on whether to prescribe all the necessary salary nuances in one document or formalize each significant issue in separate provisions remains with the management of the company or the employer-individual entrepreneur. If a decision is made to combine the issues of the payment system and the features of bonuses in a single provision, it is necessary to spell out all the nuances in this document as scrupulously as possible.

To learn about what bonuses and rewards can be for employees, read the article “What are the types of bonuses and rewards for employees?” .

Main sections of the regulations on remuneration and bonuses for employees

The regulations on wages and bonuses for employees may include, for example, the following sections:

• general terms and definitions;
• description of the company's current remuneration system;
• terms and forms of salary payment;
• employer's liability for delayed wages;
• duration of the provision;
• “Additional payments” table;
• “Compensation” table;
• table "Allowances";
• “Premiums” table;
• table “Other employee benefits”.

The general section provides a link to the regulatory documents in accordance with which this provision was developed. Then a decoding of the basic concepts and terms used in the provision is given, so that any employee, when reading it, would not have difficulty understanding the contents of the document. The same section indicates who this provision applies to (employees under an employment contract, part-time workers, etc.).

The second section is devoted to a description of the wage system (WRS) adopted by the employer (time-based, piece-rate, etc.). If different SOTs are provided for different categories of workers and employees, a description of all applicable systems is given.

The section intended to describe the terms and forms of salary payment indicates the dates for the payment to employees of their earned remuneration (advance payment and final payment). You cannot limit yourself to a one-time payment of salary income.

IMPORTANT! Remuneration for labor must be paid at least 2 times a month (Part 6 of Article 136 of the Labor Code of the Russian Federation, letter of Rostrud dated May 30, 2012 No. PG/4067-6-1). Violators of this requirement may face administrative liability under clause 6 of Art. 5.27 of the Code of Administrative Offenses of the Russian Federation (fine from 30,000 to 50,000 rubles for a company, from 10,000 to 20,000 rubles for its officials and from 1,000 to 5,000 rubles for individual entrepreneurs). Also keep in mind that the payment period must be determined by a specific date; you cannot create a “fork” of dates.

However, paying wages more than 2 times a month will not violate any norms. Read more about this in the material “Salaries can be paid more than twice a month .

The same section reveals the form of remuneration: in cash through a cash register or by transfer to employees’ bank cards, as well as the percentage of possible payment of part of salary income in kind.

A separate paragraph reflects information related to the employer’s responsibility for delayed wages.

IMPORTANT! The employer's financial liability for delayed wages is provided for in Art. 236 of the Labor Code of the Russian Federation, which sets the minimum interest rate (not lower than 1/150 of the refinancing rate of the Central Bank of the Russian Federation from amounts not paid on time for each day of delay).

The regulations may establish an increased amount of compensation.

The main text part of the provision ends with a final section, which indicates the period of its validity and other necessary conditions.

Procedure for submitting the form

Territorial conditions (code), Special working conditions (code), Calculation of the insurance period, Conditions for the early assignment of a labor pension - Filled out in accordance with the Classifier of parameters used when filling out information for maintaining individual (personalized) records (appendix to the Resolution of the Pension Fund of the Russian Federation Board dated 11 January 2021 No. 3p).

You can submit the form to the territorial office of the Pension Fund at any time after discovering an error. Submitting a document is not tied to a month, quarter or year. The form with the corrected information is submitted along with the EDV-1 form (type “Original”). This document must include information about the organization or individual entrepreneur itself as policyholders.

You can fill out the form manually or by printing. Send the package in paper form or electronically with an enhanced qualified digital signature. At the same time, companies and individual entrepreneurs transmitting information about 25 or more employees are allowed only the second method.

Author of the article: Valeria Tekunova

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Tabular part of the position

In the structure of the position from the example considered, all additional payments, compensations and bonuses are placed in separate tabular sections. This is not necessary - the text form of presentation can also be used. In this case, this method of structuring information was used for the purpose of clarity and ease of perception.

For information about what payments form the remuneration system, read the article “Art. 135 of the Labor Code of the Russian Federation: questions and answers" .

The “Additional payments” table contains a list of those salary supplements that are applied by the employer. For example, these could be additional payments related to overtime work, for night work or the employee’s work on a holiday, and other additional payments.

For each type of additional payment, the corresponding interest rates are indicated in the table. For example, for night work the surcharge is 40% of the hourly rate (for hourly workers). The necessary explanatory data is indicated in a separate column of the table (it may be called “Note”). For example, for additional payment for night work, this column shows the period considered night: from 22:00 to 6:00.

The structure of the “Compensation” table is similar to that described above. The listed compensations (for example, for harmful and dangerous working conditions, upon dismissal, reduction, etc.) are supplemented with the corresponding amount or calculation algorithm.

The “Additions” table is present in the regulations only if this type of monetary supplement to the employer’s salary exists. An example is the bonus for length of service. In this case, it is necessary to explain in detail for what period what amount of the premium is due. For example, for work experience from 4 to 7 years, the salary increase will be 12%, from 7 to 10 - 15%, and over 10 years - 18% of the accrued salary.

The remaining tables are filled in the same way.

You can see a sample regulation on wages and bonuses for employees - 2020 on our website.

Checking the indicators of the SZV-KORR form

The form can be submitted to an insured person who has data on his individual personal account that needs to be corrected; otherwise, it is an error.

If the form specifies the information type "OTMN", then the data is contained only in sections 1 - 2 of the form.

If the form specifies the type of information “KORR”, then in addition to sections 1-3, the data must be contained in at least one of sections 4-6 of the form.

In Section 3, simultaneous filling of columns 1 and 5 is not allowed; only one of the columns can be filled in.

What nuances are provided for in the provision for piecework wages?

Piece wages are one of the forms of remuneration in which the amount earned depends on the number of units of product produced by the employee or the amount of work performed. This takes into account the quality of the work performed, the complexity of execution and working conditions.

There are several types of piecework wages:

It is based on piece rates, and other salary supplements (for example, a bonus for absence of defects) are set as a fixed amount or as a percentage of the amount earned.

Depending on the types of piecework wages used, the regulations provide for the specifics of calculating and paying wages, taking into account all the nuances of a given SOT for a particular employer.

Read more about the piece-rate and bonus payment system in the material “The piece-rate and bonus payment system is...” .

Results

Regulations on wages are necessary for both employees and the employer. With the help of this internal document, it is easier for the taxpayer to defend to the tax authorities the validity of reducing the tax base for income tax or the simplified tax system for various salary payments. And employees will be confident that they will not be deceived when calculating their salaries and they will be able to receive legal bonuses and compensation (including through legal proceedings).

This document does not have a legally established form; each employer has its own form. Its validity period is set by the employer independently. The provision may be revised as necessary or remain in effect indefinitely.

Explain to me, stupid, the difference between the codes MKS and MKSR, also RKS and RKSM

The topic is a question. Let me explain that in the BP there are 4 values ​​in the “Territorial Conditions” directory, I looked at the Guarantor and did not understand the difference.

Get your work in order using the 1C configuration “IT Department Management 8”

Come, don't piss! We will make them! Meeting at 10.00 on the square. Minina. Let's go along Sverdlovka. The program includes: modern revolutionary rock music, radical slogans, perky chants, fighting poems, songs with a guitar and much more.”

All this left no doubt that some kind of radical political youth organization was active in the city. After conducting our investigation, we found out that all these loud inscriptions and threatening leaflets were the work of the Revolutionary Communist Youth Union (RKSM(b)). Moreover, these guys are doing many other things that we don’t even suspect.

“We know that the FSB is watching us and that many of us have special folders there. But we are creating an organization of professional revolutionaries who are capable of sacrificing a lot, who are ready for prison, underground and death. And we have such people,” Pavel Beloglazov, coordinator of the RKSM (b) in Nizhny Novgorod, told us.

The organization RKSM(b) appeared in our country 2 years ago. Before this, all young supporters of Marxism-Leninism were part of the united Russian Communist Youth Union. However, at one of the congresses of this organization, which took place in the summer of 1997, it was discovered that not all Komsomol members are the same. Some wear jackets, ties, white starched shirts and love the moderate Zyuganov.

The organization of monument explosions became especially famous. The Romanov memorial in Moscow was the first to be damaged. The guy who caused the explosion spent time in a pre-trial detention center and received a suspended sentence. But the bad example turned out to be contagious, and attacks on monuments began throughout the country. Moreover, not only members of the RKSM (b), but also those simply “sympathizing” with them, showed zeal. So, in Moscow, one of his zealous comrades-in-arms mined one of Tsereteli’s creations. Therefore, RKSM(b) was very soon classified as an extremist.

Nizhny Novgorod representatives of the RKSM (b), according to Pavel Beloglazov, are less violent.

“Explosing monuments is still not our business,” says the leader of the Nizhny Novgorod residents. “Our job is to organize the masses.” We conduct agitation among students and workers, distribute leaflets and newspapers. In the spring there was an action to paint the walls - they decorated the city with revolutionary symbols. Some of our inscriptions have already been painted over.

We also hang leaflets near military registration and enlistment offices, which tell us how to avoid the army. It defends the bourgeois state, so there is no need to go there, and if you do go, then to corrupt it with revolutionary propaganda. Personally, I know many people who, thanks to our leaflets, “got their hair.” And we're constantly looking for new ways to let others know.

But in fact, members of the RKSM (b) are not so harmless. Nizhny Novgorod Komsomol members became famous throughout the country when last year at a rally on November 7, an ORT cameraman, after interviewing Komsomol members, fell and broke his camera. He claimed then that he was tripped up.

“He just didn’t want to pay for the camera,” Pavel Beloglazov denied all accusations. “There was an investigation where it was established that there was nothing wrong on our part.

Anyone wishing to join the ranks of radical Komsomol members must pass a strength test. In addition to conversations that reveal views on life and political preferences, it also includes the completion of some practical task. And if for girls they are still quite harmless - for example, making the same inscription on the wall, then boys have to take risks.

There are not so many people who decide to take such desperate actions. Therefore, the number of active members of the RKSM(b) in our city does not even reach 50 people (the exact figure is kept in the strictest confidence).

RKSM members are in no hurry to cooperate with other parties. For now they are adjacent to the Anpilovsky RCRP, but they intend to secede soon.

“They are simply compromising us,” the leader of the young revolutionaries expressed his attitude towards the representatives of the RCRP. — In “Trudovy Nizhny Novgorod” there are people who have a yellow card in their pocket. That's why we try to distance ourselves from them. They are dressed sloppily, they are narrow-minded people, they have little education. They are not able to think in a new way, they are not capable of action.

The RKSM intends to build communism without regard to the unforgettable Soviet Union. However, this cannot be done without a revolution. It is difficult to say in advance when the right time will be to start it. Perhaps this will happen tomorrow, if the impoverished people begin to show at least some activity. It was then that young revolutionaries would infiltrate the ranks of dissatisfied proletarians, who, having explained who was to blame and what to do, would lead them along. The existing government will be overthrown, and the dictatorship of the proletariat will be established in the country.

At this time, it is better for new Russians to keep a low profile and give up all their property without delay. Although physical destruction threatens only the most violent. Teachers, doctors and engineers should not fear for their fate, since they are proletarians of mental labor. Then the RKSM (b) intends to abolish the courts and the police, since there will be no division into classes, which means that no one will need to be governed and the state will wither away.

“Today we have several semi-professional revolutionaries who are members of the RKSM (b) and study or work somewhere else,” says Pavel. — I am a professional revolutionary, i.e. I devote myself completely to this matter.

Members of the RKSM(b) are mainly students of various universities aged 20-25 years. True, they soon hope to see in their ranks the proletarians for whom they show such touching care. However, for now the basis of the RKSM is youth.

“I came to communism in October,” says Dmitry, a 25-year-old guy, a member of the RKSM (b). — When the Soviet Union collapsed and the persecution of communists began, I still remained on their side. At one of the rallies I met Pasha. I realized that we had common views and joined the RKSM.

“For some reason the idea about us is that we are some tramps who don’t know anything,” Pavel is indignant. “And our people are literate, guys from wealthy families.” When there is a crisis, we hope that the workers will also step up. Are you ready to go against your parents? Yes, of course we are ready. Parents simply do not understand that their children help them live correctly. We will also help other bourgeoisie; among them there are quite decent people who want to live like a communist.

In general, the guys are really confident that they know where to lead the people and how to live, intending to accurately implement the ideas of Marx. However, despite careful study of the classics, they paint walls, organize rock concerts and mass celebrations, which in no way fits with their serious plans for the reconstruction of society. Perhaps this is because, by joining rather radical organizations, young people are simply looking for an outlet for their irrepressible energy?

SZV-STAZH codes: decoding

In the SZV-STAZH form (including for 2021), various types of codes are indicated. See the table for the most common ones.

RKS

— Region of the Far North

ISS

— Area equated to the regions of the Far North

VILLAGE

— Work in agriculture

27-1

— Underground work, work in hazardous conditions and in hot shops

27-2

- work under difficult conditions

27-3

— Labor (of women) in the textile industry in work with increased intensity and severity

SEASON

- work for a full navigation period on water transport, a full season at enterprises and organizations in seasonal industries

DIVER

- divers and other workers working under water

CHILDREN

- Holiday to care for the child

DECREE

- maternity leave

AGREEMENT

— work under civil contracts, incl. beyond the reporting (calculation) period

VRNETRUD

- period of temporary incapacity for work

QUALIFY

— advanced training with a break from production

SOCIETY

- performance of state or public duties

SUSPENDED

- removal from work (non-admission) through no fault of the employee

SDKROV

- days of donating blood and its components and days of rest provided in connection with this

SIMPLE

— downtime due to the fault of the employer

ACCEPTANCE

— additional leaves for employees combining work and study

NEOPLDOG

— period of work of the insured person under the GPC agreement

NEOPLAUT

— period of work of the insured person under the author’s contract

Codes for calculating the insurance period, additional information (periods not included in the insurance period)

DLCHILDREN

— parental leave for up to 1.5 to 3 years

Chernobyl Nuclear Power Plant

— additional leave for citizens affected by the Chernobyl nuclear power plant disaster

NEOPL

—

• leave without pay;
• downtime due to the fault of the employee;
• unpaid periods of suspension from work;
• unpaid leave of up to one year provided to teaching staff;
• one additional day off per month without pay for women working in rural areas;
• unpaid time participating in a strike;
• other unpaid periods (with the exception of periods with codes DLDETI and Chernobyl NPP)

CHILDREN

- parental leave for a child up to 3 years old, provided to grandparents, other relatives or guardians actually caring for the child

DOPVIKH

— additional days off for persons caring for disabled children

27-11GR

— underground and open-pit mining
27-11VP
— leading professions in underground and open-pit mining
27-SM 27-GD 27-SMHR 27-GDHR 27-PD 27-PDRK AIRCRAFT
— work as a flight crew on civil aviation aircraft SPECAV ITSISP ITSMAV INSPEKT LETISP

Most employers, at a minimum, indicate codes in column 11. Column 8 of the SZV-STAZH form is filled out according to the Classifier of parameters used when filling out information for maintaining personalized records. The code is indicated if the employee has the right to early retirement due to territorial conditions.

In column 9 of the SZV-STAZH form, indicate the code of working conditions that give the right to early assignment of a pension.

The code for the basis of the insurance period in column 10 is indicated for employees who work in conditions that give the right to early retirement.

List of codes

The values ​​of territorial working conditions codes for personalized reports SZV-STAZH, SZV-KORR and SZV-ISKH are determined by the Classifier, which is an appendix to the Procedure for filling out these reports (approved by Resolution of the Pension Fund Board of January 11, 2017 No. 3p). Here is a table with codes used in 2021):

If you find an error, please select a piece of text and press Ctrl+Enter.

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Extract from

On the procedure for filling out individual information in the form SZV-K General provisions.

In connection with the entry into force of the Federal Law of December 17, 2001 No. 173-FZ “On Labor Pensions in the Russian Federation” (hereinafter referred to as the Law of December 17, 2001), the pension rights of insured persons are being assessed as of January 1, 2002 by converting them into calculated pension capital.

The right to assess pension rights by converting (transforming) into calculated pension capital is enjoyed by all insured persons who are subject to compulsory pension insurance and who, as of December 31, 2001, have at least one day of total work experience.

In accordance with Article 11 of the Federal Law of April 1, 1996 N 27-FZ “On individual (personalized) accounting in the compulsory pension insurance system”, the policyholder provides information about the periods of work and (or) other activities included in the insurance period, which were acquired by all insured persons working for him prior to their registration in the individual (personalized) accounting system, in the manner determined by the Government of the Russian Federation. Individuals who independently pay insurance premiums provide the specified information in the same order (paragraph introduced by Federal Law of December 31, 2002 N 198-FZ).

Forms of documents for individual (personalized) accounting in the state pension insurance system, including the form “Information on the work experience of the insured person for the period before registration in the compulsory pension insurance system” (SZV-K) were approved by the resolution of the Board of the Pension Fund of the Russian Federation dated October 21. 2002 No. 122P (registered by the Ministry of Justice of Russia on December 19, 2002). The rules for filling out the SZV-K form are set out in the Instructions for filling out individual (personalized) accounting forms in the state pension insurance system (clauses 59-61), approved by the Resolution of the Board of the Pension Fund of the Russian Federation dated October 21, 2002.

SZV-K is filled out by the policyholder on the basis of the work book and other documents submitted by the insured person to confirm the length of service for periods before 01/01/2002 and is submitted by the policyholder to the territorial body of the Pension Fund of the Russian Federation for the purpose of converting the pension rights of the insured person.

In accordance with paragraph 4 of Article 30 of the Law of December 17, 2001, total length of service is understood as the total duration of labor and other socially useful activities for the period before January 1, 2002, taken into account in calendar order. The same paragraph also defines periods of labor and other socially useful activities, which are included in the total length of service when converting pension rights.

At the same time, in accordance with paragraph 9 of Article 30 of the Law of December 17, 2001, the procedure for calculating and confirming the length of service that was established for the assignment and recalculation of state pensions until January 1, 2002 is applied.

Consequently, when deciding on the procedure for calculating and confirming periods included in the total length of service when converting the pension rights of insured persons, it is necessary to be guided by the Law of the Russian Federation of November 20, 1990 No. 340-1 “On State Pensions in the Russian Federation” and the Regulations on the procedure for confirming work experience for the assignment of pensions in the RSFSR, approved by order of the Ministry of Social Security of the RSFSR dated October 4, 1991 No. 190 and agreed with the Pension Fund of the RSFSR, the Ministry of Labor of the RSFSR and the Ministry of Justice of the RSFSR.

As for the length of service in the relevant types of work, the data is submitted by the organization that submits the SZV-K form to the insured person. If the insured person has other periods of work that are counted towards the length of service in the relevant types of work, then this information on other organizations where he previously worked is not provided.

Codes in SZV-STAZH: application features

The “SEASON” code in the SZV-STAZH form is filled out only if you have worked a full season in the work specified in the list of seasonal work, or a full navigation period on water transport.

The “FIELD” code is filled in if in column 9 “Special working conditions (code)” the code “27-6” is indicated and only if work in expeditions, parties, detachments, on sites and in teams on field work (geological exploration, prospecting, topographic - geodetic, geophysical, hydrographic, hydrological, forest management and survey) was carried out in the field.

The “DLOTPUSK” code is filled in only for periods of work under special working conditions, for which there is no data on the calculation of contributions at the additional tariff.

Information on the flight hours of insured persons - civil aviation flight personnel (hours, minutes) is indicated in column 13 “Additional information” only if in column 12 “Base (code)” one of the codes is indicated: “PLANE”, “SPECIAL” " 2.3.20. Information on the flight hours of the insured persons, test flight participants (hours, minutes) is indicated in column 13 “Additional information” if in column 12 “Base (code)” one of the codes “ITSISP”, “ITSMAV”, “INSPECT” is indicated ", "LETISP".

The volume of work (share of the rate) for the position performed by medical workers is indicated in column 13 “Additional information” simultaneously with the indication in column 12 “Base (code)” of one of the codes: “27-SM”, “27-GD”, "27-SMHR", "27-GDHR".

The rate (share of the rate) and the number of teaching hours worked by teachers in schools and other institutions for children are indicated in column 13 “Additional information” simultaneously with the indication in column 12 of one of the values ​​“27-PD”, “27-PDRK”.

For insured persons working in territorial working conditions or in types of work that give the right to early assignment of an old-age pension, the code of territorial working conditions or the code of special working conditions and conditions for early assignment of an insurance pension is not indicated if information is indicated in column 11 when reflecting information :

Where you may need to specify codes

Codes of territorial conditions in personalized reporting indicate that the work or employment of the insured persons took place in conditions that have any territorial characteristics. This circumstance is important, in particular, when applying for an insurance pension. After all, work experience in, for example, the Far North is considered “preferential” and employment in such conditions allows you to retire earlier than the generally established period.

In the SZV-STAZH report, the territorial conditions code may be required for section 3, column 8:

On the SZV-KORR form, the code of territorial conditions, if necessary, should be noted in section 6, column 3:

As for the SZV-ISH form, the code for territorial conditions is entered in column 4 of section 8:

Regional coefficients - 2021: all regions of the Russian Federation

Regional salary coefficients for 2021 for regions of the Russian Federation have changed. See the new ones right now in our table.

With regard to wages and benefits for employees who work in places with difficult climatic conditions, labor legislation requires the use of increasing regional coefficients and percentage bonuses. In the article we will look at how and when regional coefficients are applied, and also provide an up-to-date table with the values ​​of these coefficients valid in 2021.

Please note that in the regions of the Russian Federation the minimum wage has been increased since 2021

.

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Table of regional odds in 2021

Currently, on the territory of the Russian Federation, the coefficient can be set from 1.1 to 2. Which coefficient is valid in your area, see the table.

Please note that extra-budgetary organizations have the right to set their own regional coefficients, but their value cannot be lower than those established at the legislative level. This position is confirmed, among other things, by the letter of the Ministry of Labor of Russia dated November 26, 2012 No. 11-4/660.

The first table lists the regions where uniform coefficients apply to everyone. In the second - where the coefficients depend on the territory and profession.

Table 1

Coefficient throughout the region

Coefficient

Document

Resolution of the Council of Ministers of the USSR, All-Union Central Council of Trade Unions dated 01.08.1989 N 601

Resolution of the State Committee for Labor of the USSR, All-Union Central Council of Trade Unions dated 09/07/1960 N 1089/23

Decree of the Government of the Russian Federation of May 31, 1995 N 534

Decree of the Government of the Russian Federation of December 3, 1992 N 933

table 2

The table shows all regions in which regional coefficients apply.

Check the regions in the table:

• Republic of Adygea (Adygea), Republic of Altai, Republic of Bashkortostan, Republic of Buryatia, Republic of Dagestan, Republic of Ingushetia, Kabardino-Balkarian Republic, Republic of Kalmykia, Karachay-Cherkess Republic, Republic of Karelia, Komi Republic, Republic of Crimea, Mari El Republic, Mordovia Republic, Republic of Sakha (Yakutia), Republic of North Ossetia - Alania, Republic of Tatarstan (Tatarstan), Republic of Tyva, Udmurt Republic, Republic of Khakassia, Chechen Republic, Chuvash Republic - Chuvashia;
• Altai Territory, Transbaikal Territory, Kamchatka Territory, Krasnodar Territory, Krasnoyarsk Territory, Perm Territory, Primorsky Territory, Stavropol Territory, Khabarovsk Territory; Amur region, Arkhangelsk region, Astrakhan region, Belgorod region, Bryansk region, Vladimir region, Volgograd region, Vologda region, Voronezh region, Ivanovo region, Irkutsk region, Kaliningrad region, Kaluga region, Kemerovo region, Kirov region, Kostroma region, Kurgan region , Kursk region, Leningrad region, Lipetsk region, Magadan region, Moscow region, Murmansk region, Nizhny Novgorod region, Novgorod region, Novosibirsk region, Omsk region, Orenburg region, Oryol region, Penza region, Pskov region, Rostov region, Ryazan region, Samara region, Saratov region, Sakhalin region, Sverdlovsk region, Smolensk region, Tambov region, Tver region, Tomsk region, Tula region, Tyumen region, Ulyanovsk region, Chelyabinsk region, Yaroslavl region;
• Moscow, St. Petersburg, Sevastopol;
• Jewish Autonomous Region; Nenets Autonomous Okrug, Khanty-Mansiysk Autonomous Okrug - Yugra, Chukotka Autonomous Okrug, Yamalo-Nenets Autonomous Okrug.

Changes in district coefficients

Chapter 50 of the Labor Code of the Russian Federation describes those labor guarantees that are provided to workers in special climatic regions. In particular, Chapter Art. 316 of the Labor Code of the Russian Federation is devoted to the issue of regional allowances. In addition, the Law of the Russian Federation dated February 19, 1993 No. 4520-1 is devoted to guarantees for workers in the Far North and regions with a similar climate.

The values ​​of the coefficients themselves are established by a very old, but still relevant Resolution of the Council of Ministers of the USSR dated November 10, 1967 No. 1029. But this regulatory act takes into account only the regions of the Far North and equivalent regions.

For other regions of Russia, where increasing coefficients should be applied, there is no single regulatory document approving the values ​​​​for income indexation. For each territory, the coefficient is established by a separate regulatory act.

The fact that the regional coefficients in modern Russia are those that were approved by Soviet legislators is evidenced by the review of the Supreme Court of the Russian Federation dated February 26, 2014.

The coefficients themselves have not changed for a long time, but in 2021 one significant change did take place - the list of localities equated to the regions of the Far North now includes the municipal formation “City of Kedrovy”. This territory is located in the Tomsk region and includes both the city of Kedrovy itself and several villages and towns belonging to the same municipal district. The changes were made by Decree of the Government of the Russian Federation dated February 27, 2019 No. 201. Moreover, clause 2 of this resolution indicates its retroactive effect - the effect of the normative act extends to legal relations that arose at the time of the issuance of Decree of the Presidium of the Supreme Court of the RSFSR dated December 22, 1987 No. 7894-XI.

Why are regional coefficients needed?

Regional coefficients are one of the forms of compensation for work in difficult climatic conditions. This form of labor guarantee is applied to the wages of workers who actually work in areas that are legally classified as territories with a special climate.

Please note that the obligation to apply the coefficients does not depend on the actual place of registration of the employer. The basis for such wage indexation is the actual place of work. That is, an organization registered, for example, in Moscow, is obliged to take into account regional coefficients when determining the wages of employees working in the regions of the Far North. And an organization registered in the Far North region should not apply the coefficient to the salary of its employee working full-time in Moscow.

Penalties

By submitting the SZV-KORR pension form, the policyholder actually admits the presence of errors in previously submitted reports or failure to submit reports for one of the employees. Will the Pension Fund of Russia fine for this? It's possible! The fine may be 500 rubles for each insured person for whom incorrect information about the length of service was provided (Article 17 of the Federal Law of April 1, 1996 No. 27-FZ).

1. Territorial conditions codes for SZV-STAZH, SZV-KORR and SZV-ISH: table

Salary indexation taking into account the regional coefficient

The Ministry of Social Health Development of the Russian Federation, in paragraph 5 of its letter No. 169-13 dated February 16, 2009, discloses the list of payments for which an increasing coefficient is applied for certain territories of the Russian Federation:

• salary (or payment at a tariff rate);
• allowances;
• additional payments to salaries or rates established by local regulations, collective or labor agreements;
• additional payment for work outside school hours, with special working conditions, etc.;
• bonuses provided for by the employer’s internal regulations.

Interest bonuses that are accrued when working in the same areas with special climatic conditions are not included in the base for the application of regional coefficients.

The regional coefficient does not apply to the following types of payments:

• material aid;
• vacation pay;
• payments based on average earnings (for example, on idle days);
• daily allowance;
• bonuses not related to the direct performance of job duties and not included in the remuneration system;
• compensation for housing, transportation expenses, etc.;
• allowance for shift work;
• other payments not directly related to the performance of official duties.

Please note that while complying with the legal requirement to set wages at an amount not lower than the minimum wage, you should follow the following procedure:

• establish a “basic” salary not lower than the minimum wage ;
• Only apply a coefficient and a percentage increase to wages not lower than the minimum wage.

This position can be found in the Resolution of the Constitutional Court of the Russian Federation dated December 7, 2017 No. 38-P.

Examples of salary indexation by regional coefficient

Let's look at an example of how the regional coefficient is calculated.

Gubin S.A. works as an engineer at Tekhnoprom LLC in one of the regions of the Far North, where the regional coefficient is 1.6.

In April 2021, Gubin was accrued:

• salary of 60,000 rubles;
• bonus for the amount of work performed in accordance with the terms of the collective agreement in the amount of 10,000 rubles;
• compensation for telephone calls in the amount of 900 rubles;
• bonus for the 10th anniversary of the company in the amount of 6,000 rubles.

The last two points are not taken into account when calculating the regional coefficient, since they are not directly related to the performance of work duties.

Therefore, the calculation of wages for Gubin S.A. in April looks like this:

(60,000 + 10,000) * 1.6 + 900 + 6,000 = 118,900 rub.

General rules for filling out and submitting the form to the Pension Fund

1. The form is filled out on the basis of instructions, orders and other documents that confirm the labor relationship between the employer and employees. A separate form is filled out for each employee.

2. The form is submitted by employers for all hired employees in relation to whom personnel events have occurred. Part-time workers and remote workers are also taken into account.

But information about civil legal relations with individuals, self-employed or individual entrepreneurs is not reflected in the form.

Personnel events are:

• hiring, transfer or dismissal of an employee;
• deprivation of the right to hold specific positions by court decision;
• renaming the organization;
• establishing a second profession, assigning a new qualification and other similar events;
• receiving an application from an employee to continue maintaining a work record book or to provide information about work activity.

Note: information about a ban on holding a position is submitted only in case of dismissal of an employee. In this case, two entries are simultaneously made in the SZV-TD: about dismissal and about deprivation of the right to hold a specific position.

Information about the assignment of a second position, specialty, qualification is reflected in the SZV-TD, if assigned by the employer.

3. The form is submitted electronically. But if the policyholder has less than 25 employees, you can report on paper.

4. The paper form is filled out in block letters using a ballpoint pen or using a computer. Erasures, blots and corrections are unacceptable.

5. The document is certified by the signature of the manager or authorized representative and seal (if available).

It is more convenient to submit the SZV-TD form through the Astral Report 5.0 service. A smart editor will tell you how to fill out each form field, and you can easily cope with this task, even if you are creating a report for the first time. Submit your reports without errors!

Indexation of benefits taking into account the regional coefficient

The regional coefficient can be applied to benefits only if these benefits are calculated based on fixed values ​​established at the legislative level, and not on average earnings. For example, in relation to temporary disability benefits, which are calculated based on the employee’s earnings for the previous 2 years, the regional coefficient no longer applies. This is due to the fact that the coefficient has already been taken into account when calculating payments, which were subsequently included in the calculation of average earnings.

But for those benefits that are established by law in rubles, the regional coefficient must be applied. This is for example:

• children's and "pregnant" benefits in a fixed amount;
• one-time insurance payments in case of accidents;
• benefits calculated based on the minimum wage;
• payments for caring for disabled or elderly people;
• other similar fixed state benefits.

Examples of indexation of benefits

Let's consider how to calculate disability benefits for an employee whose earnings over the previous 2 years were less than 24 times the minimum wage.

Manager Petrova I.S. was hired at Snezhinka LLC on 10/02/2017. This enterprise turned out to be her first place of work; before entering here, Petrova did not receive income anywhere. On April 10, 2019, Petrova fell ill, and the employee was given sick leave for 10 calendar days.

The earnings of the new manager of Snezhinka LLC for the period from October 2 to the end of 2021 amounted to 93,270 rubles. Since to calculate disability benefits in 2021, earnings in 2021 and 2021 are taken into account, it is obvious that I. S. Petrova’s income for the billing period is much lower than the required 24 times the minimum wage. Therefore, the base for calculating average earnings is taken to be 24 * minimum wage = 24 * 9,489 = 227,436 rubles.

Average earnings are 227,436 / 730 = 311.97.

The place of work of the manager of Snezhinka LLC is located in an area where a coefficient of 1.4 is applied. The average earnings received should be increased by this. True, one should also take into account the short experience of Petrova’s manager, which reduces the amount of the benefit to 60%.

So, during Petrova’s sick leave, 311.97 * 1.4 * 60% * 10 = 2,620.55 rubles will be credited.

Personal income tax is withheld from this amount.

Meanings of the word mks. What is ISS?

ISS-1 is the first long-term crew of the International Space Station. The crew worked on board the ISS from November 2, 2000 to March 18, 2001. (NASA) William Shepherd (4) - station commander.

en.wikipedia.org

ISS-6 is the sixth long-term crew of the International Space Station. The crew worked on board the ISS from November 25, 2002 to May 3, 2003. During the sixth expedition, the Progress M-47 TCG was received and unloaded.

en.wikipedia.org

ISS-7 is the seventh long-term crew of the International Space Station. The crew worked on board the ISS from April 28 to October 27, 2003. During the seventh expedition, work was carried out to maintain and unload the Progress M1-10 TCG...

en.wikipedia.org

ISS-9 is the ninth long-term crew of the International Space Station. The crew worked on board the ISS from April 21 to October 23, 2004. During the ninth expedition, maintenance and unloading work was carried out on the Progress TCG...

en.wikipedia.org

ISS-12

ISS-12 is the twelfth long-term crew of the International Space Station. ISS-12 operated aboard the ISS from October 3, 2005 to April 8, 2006. William MacArthur (Jeffrey Williams) (4th space flight) (USA), commander and scientist.

en.wikipedia.org

ISS-13

ISS-13 is the thirteenth long-term crew of the International Space Station. The crew worked on board the ISS from April 1 to September 22, 2006. Pavel Vinogradov (2nd space flight) (Russia), crew commander.

en.wikipedia.org

ISS-14

ISS-14 is the fourteenth long-term crew of the International Space Station. The crew worked on board the ISS from September 2006 to April 2007. Michael Lopez-Alegria (4th space flight) (USA)…

en.wikipedia.org

ISS-15

ISS-15 is the fifteenth long-term crew of the International Space Station. The crew worked on board the ISS from April 2007 to October 2007. Fedor Yurchikhin (2nd space flight) (Russia), crew commander Oleg Kotov (1) (Russia)…

en.wikipedia.org

ISS-16

ISS-16 is the sixteenth long-term expedition to the International Space Station. Thirteenth visiting expedition - EP-13. The first woman is the commander of the orbital station. First Malaysian in space.

en.wikipedia.org

ISS-18

ISS-18 is the eighteenth long-term crew of the International Space Station. The crew worked on board the ISS from October 14, 2008 to April 8, 2009. During the eighteenth expedition, maintenance work was carried out on the Progress TCG...

en.wikipedia.org

Russian language

ISS-system, -s (system of units; abbreviated: meter - kilogram - second).

Orthographic dictionary. — 2004

Documentation of indexation to the regional coefficient

Working conditions, including territorial ones, are described in the employment contract with the employee. In the case of employment in places with special climatic conditions, all labor guarantees provided for by law are prescribed, including additional leave, regional coefficient and percentage bonuses.

Download on our website a form of an employment contract with the application of all labor guarantees provided for workers in the Far North and similar territories.

Please note that even if the employer’s internal regulations and employment contracts do not stipulate conditions for the use of increasing coefficients, the income of workers in the Far North and similar territories will still have to be indexed. Otherwise, the employer will be held liable for failure to comply with labor laws.

In some cases, commercial organizations set increased coefficients. Then they need to include the appropriate clauses in the collective or labor agreement. The wording in a collective agreement may look like this:

«Salary

... The employer, at his own expense, pays the employees of the Enterprise, taking into account the regional coefficient increased to 1.60».

In an employment contract, the relevant clause may read like this:

«Salary

1. For the performance of the labor function provided for by the terms of this employment contract, the Employee is set a salary of 12,000 (Twelve thousand) rubles.

2. The Employee’s remuneration is made taking into account the regional coefficient increased to 1.60».

When calculating monthly wages, the regional coefficient is necessarily allocated as a separate amount.

registration of a pay slip when calculating wages, taking into account the regional coefficient.