Calculation of northern bonuses in the Far North regions for employees

What determines the calculation of the northern allowance in the Far North?

Calculation of allowances according to general rules

Calculation of the percentage bonus for young workers

Recalculation of allowances when moving to work in another area

Periods included in the length of service to receive a bonus

What is not included in the length of service to receive a bonus?

What is the premium calculated for?

Some features of the payment of the northern bonus

What determines the calculation of the northern allowance in the Far North?

Due to harsh climatic conditions, labor costs and the cost of living in the North are much higher than in other regions of Russia. To compensate for this, the state has established a benefit for northern workers such as a salary bonus (Article 317 of the Labor Code of the Russian Federation).

The northern bonus is a monthly payment expressed as a percentage of salary. Its size is differentiated depending on the following factors:

• categories (groups) of terrain;
• worker's age;
• work experience.

The first criterion is the initial one for determining the amount of the premium. The territories for which work is subject to a premium are divided into 4 groups depending on the severity of the climate in them:

1. Areas of the Far North (FN) with particularly difficult natural conditions (Antarctica, Koryak Autonomous Okrug, Aleutian region of Kamchatka, Chukotka Autonomous Okrug, North-Evensky district of the Magadan region, islands of the Arctic Ocean and seas, except for the White Sea islands).
2. Other areas of the CS (some areas of the Krasnoyarsk Territory, Murmansk Region, etc.).
3. Areas equated to the CS (some areas of the Komi-Permyak Autonomous Okrug, Tyumen region, etc.).
4. Other territories with climate peculiarities.

Northern allowances for employees of territories classified as the first 3 groups are established by decrees of the Presidium of the USSR Supreme Council dated 02/10/1960, 09/26/1967 No. 1908-VII, Decree of the Government of the Russian Federation dated 09/21/2013 No. 832, order of the Ministry of Labor of the RSFSR dated 11/22/1990 No. 2.

The fourth group includes not only the northern territories, but also the southern regions of Buryatia, the Far East, the Chita region, etc. Allowances for those working in these areas are established by resolutions of the Central Committee of the CPSU, the Council of Ministers of the USSR and the All-Russian Central Council of Trade Unions dated 04/06/1972 No. 255, 01/09/1986 No. 53, 09/24/1989 No. 794 and are accrued similarly to northern workers.

Khabarovsk region

The list of districts equated to regions of the Far North also affected some components of the Khabarovsk Territory. Workers' settlements, for example Elban, Voznesensky, Padalinsky, fall under the category of special territories. But the circle of subjects is not limited to them. Also, areas equated to the regions of the Far North are represented by village councils - Achansky, Dzhuensky, Omminsky. All of them belong to the Amur region.

The problem of the region is that the main economic potential is concentrated only in a few cities, which also have special rights - these are Amursk, Komsomolsk-on-Amur, Nikolaevsk-on-Amur and Sovetskaya Gavan. Privilege comes from the natural environment. The Khabarovsk Territory is located in a forest zone, the main relief is mountains.

Calculation of allowances according to general rules

The amounts of allowances and the procedure for increasing them are presented in the table based on the norms of the above regulations that established the allowances:

*When the premium reaches 60%, this period increases from 6 to 12 months.

Results

https://youtu.be/dSgmpNbcV_E

Citizens who work in the North and have accumulated sufficient experience in the corresponding regions receive significant salary increases - in some constituent entities of the Russian Federation up to 100% of its value. The size of bonuses is also affected by the employee’s age - young people under the age of 30 have certain preferences in their calculation.

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Calculation of the percentage bonus for young workers

A special procedure for calculating bonuses has been established for some young (under 30 years old) workers in the North. Until 01/01/2005 on the basis of Art. 11 of the Law of the Russian Federation “On State Guarantees...” dated February 19, 1993 No. 4520-I, the bonus was accrued immediately upon entering into labor relations in the North in the maximum amount if the young worker had lived in the northern territories for at least 5 years at the time of employment.

However, as follows from para. 5 clause 1 of the letter of the Ministry of Health and Social Development of Russia dated January 20, 2005 No. 97-Pr, it should apply to young workers in the North even now, if the conditions established by the previous legislation were met before December 31, 2004.

For those young employees who began working in the North after 01/01/2005, the bonus is accrued at an accelerated rate if the employee has lived in an area with special climatic conditions for at least a year (sub-clause “e” of clause 1 of Resolution of the Council of Ministers of the RSFSR dated 10/22/1990 No. 458) . The amounts and procedure for increasing accelerated allowances are presented in the table:

*When the premium reaches 60%, this period increases from 6 to 12 months.

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IMPORTANT! If a young worker has lived in the northern territories and other areas with special climates more than once, the periods of residence are summed up.

All other young workers receive bonuses according to the general rules.

Defining Rules

Let's look at the main rules for forming an allowance for work in the Far North:

1. The bonus will be accrued only on labor payments - this is a percentage of the worker’s salary. It is important to remember that the calculations do not take into account the following: the northern coefficient, travel allowances, financial assistance, vacation benefits and various one-time payments.
2. The total length of service for calculating the bonus is taken into account, without taking into account breaks for activities in another location. Let's give an example. A man worked in the Far North for 3 years. Then he moved to another area and worked there for 5 years. And he decided to return to the north again. When re-employed in this case, his northern work experience will not start from scratch. When calculating the amount of the bonus, the accountant must take into account those 3 years.
3. The responsibility for calculating allowances in the regions of the Far North is assigned to all employers in this area, without exception. The provision also applies to those employers who are legally located in another area, but in fact their employees work in the Far North.
4. The amount of the bonus depends on two conditions: length of work specifically in the Far North and the severity of the climatic conditions of the working area.
5. When starting to work in the Far North, a citizen automatically receives a 10% bonus to his first salary. This financial incentive increases by 10% every six months until it reaches the maximum established for the region of his work. In subsequent summers, the employee will receive a salary with this maximum allowance.

What is the highest additional payment to the salary in each of the regions of the Far North? There are four groups for which their own values ​​are established. Let's consider them in detail below.

Recalculation of allowances when moving to work in another area

There are often situations when an employee changes several places of work located in different territories with special climatic conditions, as a result of which the question of recalculating the bonus arises. For cases of changing jobs within the first three groups of territories, the procedure for recalculating length of service is regulated by clause 1 of Resolution of the Council of Ministers - Government of the Russian Federation dated October 7, 1993 No. 1012, which introduces a proportional rule for recalculating bonuses.

Example

An employee who worked in Ukhta (3rd group of territories) for 2 years and 11 months began working in Norilsk (2nd group of territories) from 01/01/2019. For 2 full years of work in Ukhta, a 10% bonus should be added for each year. For 11 months, the bonus is determined in proportion to the time worked: 20% + (11 months / 12 months × 10%) = 29%. The next increase in the bonus by 10% will occur 6 months after the start of work in Norilsk, i.e. from 07/01/2019 the employee should receive a 39% bonus.

If an employee within one locality of the North earned the maximum bonus, and then got a job in a locality of the North with a lower maximum bonus, then he has the right to claim only the maximum bonus in force at the new place of work (according to subparagraph “e” of paragraph 1 of the resolution Council of Ministers of the RSFSR dated October 22, 1990 No. 458, the total amount of allowances cannot exceed the maximum established by law).

In other cases, when moving to work in another area (for example, from the 4th group of territories to the 1st), the explanation of the Ministry of Labor of Russia dated May 16, 1994 No. 7 is applied. This act also contains examples of recalculation of the percentage increase.

How to determine the percentage of the northern bonus when hiring an employee? What documents must he provide to confirm his experience? You will find answers to these questions in the ConsultantPlus material. Sign up for a free trial to get acquainted with the recommendations of K+ experts.

Who is entitled to “northern” bonuses?

Features of the regulation of labor of persons working in the regions of the Far North and equivalent areas are currently established by the Labor Code of the Russian Federation and the Law of the Russian Federation of February 19, 1993 N 4520-1 “On state guarantees and compensation for persons working and living in the regions of the Far North and equivalent areas” (hereinafter referred to as Law No. 4520-1).

Additional guarantees and compensation may be established by decisions of state authorities of constituent entities of the Russian Federation, local governments, collective agreements, local regulations or directly employment contracts.

Today, there are several regulations that provide for the rules for establishing and calculating length of service to receive percentage increases in wages for persons working in the Northern regions.

Regional coefficients

According to Article 316 of the Labor Code of the Russian Federation, the size of the regional coefficient and the procedure for its application are established by the government of the Russian Federation. However, to date such a regulatory act has not been adopted.

Therefore, until the adoption of the corresponding act, regional coefficients continue to be applied to the wages of employees in the amounts established by the state authorities of the Russian Federation or the former USSR.

Subjects of the Russian Federation and municipalities have the right, at the expense of their own budgets, to establish higher regional coefficients for state bodies and institutions, local governments, and municipal institutions.

Commercial and other organizations financed from the funds of the founders can set the size of regional coefficients independently, enshrining them in collective bargaining agreements, agreements, local regulations of the organization or directly in employment contracts. It is necessary to take into account that wages for work in areas with special climatic conditions should not be lower than those established by labor legislation, which follows from Article 148 of the Labor Code of the Russian Federation.

https://www.youtube.com/watch?v=ldKy6RwxjOI

Thus, before the government of the Russian Federation establishes a regional coefficient, personnel officers of each locality classified as the Far North or equated to it are forced to independently figure out how and what coefficients to use.

So, for example, the Supreme Court of the Russian Federation had to sort out one of the issues (Determination dated February 10, 2009 N KAS08-757).

The court found that the regulatory legal acts establishing regional coefficients are Resolution of the Council of Ministers of the USSR of October 15, 1969 N 823, which introduced a regional coefficient to the wages of workers and employees of enterprises, organizations and institutions of the light and food industry, education from October 1, 1969 , healthcare, housing and communal services, science, culture and other sectors of the national economy located in the Krasnoyarsk Territory and the Irkutsk Region, for which this coefficient has not been established, and Resolution of the State Committee for Labor of the USSR and the Secretariat of the All-Union Central Council of Trade Unions of October 21, 1969 N 421/26, establishing regional coefficient 1.20. These regulations currently establish increased wages in special climatic conditions.

Are coefficients applied for “shifts” and business trips?

Are regional coefficients taken into account when calculating wages if the company is located in an area for which regional coefficients are not established, and the employee actually works where these coefficients are applied?

Source: https://clubtk.ru/komu-polozheny-severnyye-nadbai

Periods included in the length of service to receive a bonus

The length of service that determines the receipt of bonuses includes all the time spent working in areas with special climate conditions. At the same time, this also includes periods when the employee did not work, but his place of work was retained (vacations, sick leave, etc.).

The length of service is summed up regardless of whether the work was interrupted (regardless of the reasons). The illegality of the requirements for establishing the right to a bonus depending on the grounds for dismissal was indicated by the Supreme Court of the Russian Federation in its ruling No. KAS04-596 dated December 23, 2004.

When calculating length of service to determine the right to a bonus, it is necessary to take into account the provisions of the Labor Code of the Russian Federation, federal laws and other regulations. So, on the basis of Part 6 of Art. 302 of the Labor Code of the Russian Federation, for shift workers sent to work in the North, both the days of work on the shift and the time spent traveling to it and back are counted towards the length of service to receive the bonus.

According to para. 10 clause 5 art. 23 of the Law “On the Status of Military Personnel” dated May 27, 1998 No. 76-FZ, as well as Part 6 of Art. 68 of the Law “On Service in the Department of Internal Affairs...” dated November 30, 2011 No. 342-FZ, periods of service in the Armed Forces of the Russian Federation and the Department of Internal Affairs are included in the length of service if the place of service is located in an unfavorable climatic zone, and dismissal from service is made strictly according to those specified in the above standards reasons.

In accordance with instructions No. 2 (clause 30) and No. 3 (clause 23), approved. By orders of the Ministry of Labor of the Russian Federation dated November 22, 1990, the length of service for receiving the bonus includes, in addition to work time, other periods, in particular:

• time for advanced training, professional retraining (up to 6 months), even if this occurred outside a zone with a special climate;
• periods of being at military training camps (including outside the areas for work in which an allowance is due);
• time of forced absenteeism, if the dismissal is considered illegal and the employee is subsequently reinstated.

What is not included in the length of service to receive a bonus?

The following are not included in the length of service for the purpose of determining the right to the northern bonus:

1. Periods of activity as an individual entrepreneur and work under civil contracts, since labor legislation does not regulate these areas.
2. Periods of serving such a type of punishment as correctional labor in territories with a special climate, including periods of serving them at a place of work located in such territories (clause 32 of instructions No. 2, clause 27 of instructions No. 3).
3. Similarly, periods of serving other types of punishments in these territories that involve being forced to work should not be included in the northern length of service. After all, labor relations between a correctional institution and a convicted person do not arise on the grounds provided for by the Labor Code of the Russian Federation.

Adjacent territories

Regions such as Tyumen, Krasnoyarsk, the Republic of Karelia and Khabarovsk Territory are also equivalent to regions of the Far North. However, all of the listed administrative-territorial units have a preferential status only partially. In addition, different categories of benefits are assigned to individual localities. The peculiarity also lies in the fact that on the territory of the above-mentioned subjects there are directly populated areas that have the status of northern lands, and those that are simply equated to them.

What is the premium calculated for?

A percentage bonus must be accrued on all payments that have the nature of a salary, including payments for length of service (clarification of the Ministry of Labor of the Russian Federation dated September 11, 1995 No. 3). These include wages (including for night and overtime work, downtime, etc.) and bonuses from the salary fund.

Supplements are not awarded:

• on average earnings and payments calculated on its basis, since when calculating it, the amount of the bonus is already taken into account (clause 2 of the regulation, approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922);
• regional coefficient (subparagraph “e” of paragraph 1 of the resolution of the Council of Ministers of the RSFSR dated October 22, 1990 No. 458);
• one-time payments made not from the salary fund and not provided for by the remuneration system (for example, dedicated to memorable dates or holidays), since they are not in the nature of wages, are not related to working conditions and working hours, and are not recognized as reducing the income tax base (Part 1 of Article 255 of the Tax Code of the Russian Federation);
• material assistance (letter of the Ministry of Labor of Russia dated July 22, 1999 No. 716-7);
• field allowance (part 1 of article 168 of the Labor Code of the Russian Federation, it is classified as compensation);
• remuneration for rationalization proposals and inventions, if they are not provided for in the employment contract (letter of the Ministry of Health and Social Development of the Russian Federation dated March 12, 2010 No. 559-19).

The accrual of bonuses begins when the employee becomes entitled to them, after which payments must be made monthly.