Pension issue: business trips outside the “northern” territories

Federal Law No. 312-FZ dated December 1, 2007 “On Amendments to the Federal Law “On Labor Pensions in the Russian Federation” established increased fixed amounts of the basic parts of old-age labor pensions and labor disability pensions for persons who have worked for at least 15 calendar years in the regions Far North (RKS) or at least 20 calendar years in equivalent areas (MPKS). In this case, the insurance period for men must be at least 25 years, for women - 20 years.

In the case where a citizen has mixed experience (both in the regions of the Far North and in localities equated to them), a higher fixed amount of the basic part of pensions is established than for persons who have worked for 20 calendar years only in localities equated to the regions of the Far North. North (MPKS).

During the implementation of the Federal Law of December 1, 2007 No. 312-FZ “On Amendments to the Federal Law “On Labor Pensions in the Russian Federation,” the question arose about the calculation of special (“northern”) length of service during the period of being on business trips. For example, an employee of an organization located in Velsk (MPKS) is sent on a business trip to Vorkuta (RKS) for a period of 3 days (the duration of the business trip can be different, but not less than 1 full working day, excluding travel time).

This period should be taken into account as a special period of service, as work in the RKS, and in the future, work in the North should be taken into account, as a person who has “mixed” experience in order to establish an increased basic part of the pension.

For example, if an employee sent to Vorkuta has 20 years of experience in the MPKS and 3 days in the RKS, then by virtue of the norms of the Federal Law of December 1, 2007 No. 312-FZ “On Amendments to the Federal Law “On Labor Pensions in the Russian Federation” Federation" the size of the fixed basic amount of the insurance part of the old-age (disability) pension for him will be set in the amount of 4,755 rubles. 72 kopecks (the amount is indicated as of 03/01/2012), that is, in a higher amount, due to the fact that there are 3 days of work experience in the RKS.

Thus, according to the norms of the Federal Law of December 1, 2007 No. 312-FZ “On Amendments to the Federal Law “On Labor Pensions in the Russian Federation”, persons who have at least one day of work experience in the RKS (if they have the necessary work experience in the IPSC ), the fixed base size will be 634 rubles. 09 kop. higher than those who worked only at the MPKS.

When calculating the northern length of service, the special length of service includes periods of business travel to meetings, conferences, for the exchange of experience and other similar events, if the employee was sent on a business trip by the employer and performed his job duties.

Periods of business trips for military training (service), seminars, training, etc. are not counted towards special experience. advanced training courses, business trips to celebrations, sports competitions (not related to the performance of official duties), competitions and other events taking place at the RKS that do not involve the actual performance of work.

Periods of work in the RKS are not included in the special length of service for employees who have a traveling nature of work without a business trip (drivers, railway transport workers, emergency medical workers, pilots, floating crew).

The period of stay on a business trip is not established by testimony.

Confirmation of the period of work on business trips is carried out on the basis of documents submitted to the territorial body of the Pension Fund at the place of receipt of the pension. Such documents may include:

• certificates from relevant organizations (archival authorities) with reference to orders, travel certificates. Certificates must contain the date of issue and number. If the document was issued on the basis of an order, then the certificate must contain information that the order has not been cancelled;
• duly certified extracts from orders, photocopies of orders and travel certificates.

If the orders have not been preserved, the employer has the right to issue a certificate based on other documents. In this case, the documents on the basis of which the certificate was issued must also be submitted. A certificate confirming that the employee is on a business trip must contain information about the date of birth and full name.

If the business trip took place after the date of registration in the compulsory pension insurance system, the employer should provide a corrective form of individual (personalized) accounting information. Along with the corrective forms, the employer submits documents confirming the fact of being on a business trip (a photocopy of the order, certified by a seal and signature).

If you have any questions, please contact the client service of the Pension Fund Administration at Velsk, Dzerzhinskogo, 86, building 2, or by phone.

WHAT IS IMPORTANT TO KNOW ABOUT THE NEW PENSIONS BILL

6-42-46, 6-15-86.

Head of the Department for Assignment and Recalculation of Pensions

Elena Bazhenova

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The following documents are attached to the application:

• passport or other document proving the identity of the applicant;
• his work book or similar papers confirming his experience;
• pensioner's payment file (issued when moving to the old place of residence);
• SNILS;
• certificate of average salary for 60 months of continuous employment for the period until 2002.

The application is reviewed within 10 working days. If the application is granted, the pension will be assigned from the first day of the next month from the date of registration. For disabled people and family members of deceased pensioners - from the date of occurrence of the circumstances (recognition of disability or death of the breadwinner). The peculiarity of calculating the northern pension is that its basic amount is increased by the regional coefficient.

Business trip to the north: how to pay for travel and accommodation

The duration of a business trip is considered from the date of departure of the vehicle in which the employee goes on a business trip from the employee’s place of employment, and the date of arrival from a business trip is the arrival of the vehicle at the place where the business traveler works. If the vehicle departs before 24:00, then the employee’s departure day should be considered the current day, if later, then the next day.

According to the one hundred and sixty-seventh article of the Labor Code of the Russian Federation, a posted employee can count on maintaining his place and average salary, as well as reimbursement of monetary expenses associated with the business trip.

Let us remind you that the amount of daily allowance for a business trip in 2020 in Russia and abroad for commercial organizations is determined independently by the management of these commercial organizations.

A posted employee is guaranteed to receive a fixed amount for each day, which does not depend on external factors in completing the task, which is called “daily allowance”.

Business trips to the Far North - will there be “northern experience”?

A bonus for military pensioners is due for length of service after 20 years and 3% of the payment, each subsequent year over 20 years of service.

Attention

A pension calculator will help you make an approximate calculation of your pension.

The procedure for registering pensions for residents of the Northern Territory, the Northern pension from 2020 also provides for a fixed increase to the basic part of the pension of northerners. The northern coefficient for calculating pensions will still depend on the area of ​​residence.

Remuneration when working in the Arctic

I work in a region equated to the region of the Far North and, in connection with this, I receive a salary supplement in the form of a regional coefficient and “northern” coefficients. Due to the nature of my work, I often go on business trips to the Arctic regions (Vorkuta, Yamal Peninsula). Business trips are always formalized by an order from the employer to send me to the Far North region and a travel certificate. However, during the days of work in the Arctic, I do not receive “northern” and regional coefficients corresponding to the climatic region of my work. The northern and regional allowances do not change in any way. Is this legal?

In accordance with Art. 315 of the Labor Code of the Russian Federation, wages in the regions of the Far North and equivalent areas are carried out using regional coefficients and percentage increases in wages.

When an employee is sent on a business trip, he is guaranteed to retain his place of work (position) and average earnings, as well as reimbursement of expenses associated with the business trip.

A business trip is a trip by an employee by order of the employer for a certain period of time to fulfill an official assignment outside the place of permanent work (Article 166 of the Labor Code of the Russian Federation).

Not Legal. Because you TEMPORARILY went on a business trip. The employer has not changed

The specifics of sending employees on business trips are established in the manner determined by the Government of the Russian Federation.

Pension in the Far North and equivalent areas

Special working conditions husband 50 Permanent residence 25 Reindeer herders, fishermen, commercial hunters wives 45 20 Amount and calculation of the northern pension The assignment of pensions to northerners takes into account the area in which they live. Each region has its own coefficient. This is guaranteed to increase the fixed basic amount (FBR) of old-age pension, as well as disability and survivors' pensions. How are pensions calculated for northerners? When calculating the northern labor pension, the calendar periods of service are taken into account, and not the grace periods corresponding to them.

The total length of service includes periods of service, study and other periods. The maximum amount cannot exceed 3 minimum pension payments. The northern pension when moving from the Far North to places with a normal climate is calculated in a new way.

This is also true for the reverse situation. The size of the payment depends on the place of actual residence, and changes when changing the area.

Recognition of business trips as a shift

In the case of a shift, the employer must provide accommodation for workers in specially created rotation camps, field camps or other specially equipped premises for housing. The employer also provides organized delivery of employees to their place of work. Employee reporting.

Upon returning from a business trip, the employee provides an advance report and a report on the work performed. In the case of a shift, the employee does not prepare a report. Employee activities between trips. At the end of the business trip, the employee continues to perform his job function as usual.

At the end of the shift, the period of inter-shift rest begins, lasting until the next trip.

To solve this problem in practice, the taxpayer should contact the local tax office, which is obliged, based on paragraph 9 of Article 83 of the Tax Code of the Russian Federation, to make a decision on the presence or absence of a separate division based on the information received from the company.

But keep in mind: if the company is forced to recognize the creation of a separate division at the place of work, and the duration of the business trip turns out to be quite long, there is a high probability that it will also have to recognize the work being carried out on a rotational basis.

Note! According to the arbitrators, sending an employee on a business trip does not indicate the creation of a workplace at the place of business trip as a sign of a separate division of the company.

My own lawyer

As previously noted, a shift is distinguished from business trips by the constancy of the place where work is performed while away. If the employer is able to organize the movement of an employee from one site to another or business trips to different sites, this will significantly strengthen his position.

As an example, we should consider the cassation ruling of the Perm Regional Court dated September 7, 2011 in case No. 33-9137, according to which it was established that the work was carried out by the plaintiff in accordance with concluded contracts for the provision of services in various regions depending on the construction project .

Having established these circumstances, the court concluded that the enterprise did not apply a rotational work method to the plaintiff.

Business trip or rotational work

The legality of this approach is also confirmed by judicial practice (see, for example, the ruling of the Tomsk Regional Court dated January 20, 2012 No. 33-10/2012).

The specific procedure for paying for travel hours of an employee when sent on a business trip on a day off is not established by current legislation.

Since the employee does not actually work while on a business trip, but also does not rest, the specific procedure for determining the hours of travel time and the procedure for paying them should be fixed in a local act, for example, the Regulations on Business Travel.

In this case, the employer has the right to establish payment for travel time based on the actual travel time or equate travel time to a full working day and pay as a full working day on a day off, regardless of how many hours the employee actually was on the road.

How to arrange a business trip for an employee working on a rotational basis?

It is used when the place of work is significantly removed from the place of permanent residence of employees or the location of the employer in order to reduce the time required to complete work.

The procedure for applying the rotation method is approved by the employer, taking into account the opinion of the elected body of the primary trade union organization. Deadlines.

This special labor regime stipulates the use of summarized recording of working time, for a month, quarter or other longer period, but not exceeding one year.

All working time, travel time from the location of the employer or from the collection point to the place where work is performed and back, rest time that falls on this calendar period of time is covered by the accounting period. The duration of the shift (time spent performing work on site and rest time between shifts) cannot exceed one month.

Publications in the press

In order to do this most competently and thoroughly, we suggest, firstly, to understand the difference between a shift and a business trip, and secondly, to understand how and what documents should be drawn up so that the position of the business trip looks convincing in court. Other relevant articles on labor law:

• Life of a personnel officer after July 1, 2020.
• What awaits employers in 2020?
• Prohibition of civil contracts and ways of reclassifying them into employment contracts.
• Algorithm for dismissing an employee in the absence of formal grounds for this. The Labor Code is in the guardianship of the employer.

Distinctive features of a shift and a business trip (in comparison) It is important to note that from the point of view of the doctrine of labor law, a shift and a business trip are not the same phenomena.

The difference between a business trip and a rotational method

Attention

Thus, the posted employee retains the average salary at his place of work for the duration of the business trip, and is also paid daily allowances for the days he is on a business trip.

The obligation to pay the employee average earnings and daily allowance lies with the employer, that is, with the company that sent him on a business trip.

Let us clarify that it is impossible to pay wages during a business trip in the usual manner; this is contrary to the norms of labor legislation (in other words, it should be taken into account that wages and average earnings are not the same thing).

Please note: according to the rules of Article 316 of the Labor Code of the Russian Federation, regional salary coefficients are provided to employees of organizations located in the regions of the Far North and equivalent areas. In other words, in this case the legislator attaches importance to the location of the employer himself. The accountant of Stroymontazh LLC reflected the transactions with the following entries (to simplify the example, we do not give VAT, but we remind you that if there are documents executed properly, it is allocated from the cost of travel and accommodation and is accepted for deduction): Debit 71 Credit 50 - 40,000 rub. – an advance was issued to each posted worker; Debit 20 Credit 71 – 33,210 rub. (40 days × 500 rubles + 10,000 rubles + 3210 rubles) – business trip costs (for each employee) are written off as expenses for ordinary activities; Debit 50 Credit 71 – 6790 rub. (40,000 – 33,210) – the balance of the advance is paid to the organization’s cash desk. Business trip and salary Based on Article 167 of the Labor Code of the Russian Federation, when an employee is sent on a business trip, in addition to reimbursement of related expenses, he is guaranteed to retain his place of work or position and average earnings.

Source: https://kodeks-alania.ru/priznanie-komandirovok-vahtoj/

Supplement to pension for business trips to KS districts

The citizen's pension itself is calculated from the accumulated 95 pension points. Starting from April, Starostin’s pension itself without PV will be: 95 * 78.58 = 7,465.1 rubles. Total monthly payment amount: 7,465.1 + 14,415.33 = 21,880.43 rubles.

A corresponding application for the purpose of payments in this area was drawn up and attached to it. Starting next month, they began paying increased pensions. How many years can you now receive increased payments and not visit the pension fund? Answer: Hello, Valentin Petrovich.

Northern pension

• Allaikhovsky district
• Anabarsky district
• Bulunsky district
• Verkhnevilyuysky district
• Verkhnekolymsky district
• Verkhoyansk district
• Vilyuisky district
• Zhigansky district
• Kobyai district
• Nyurbinsky district (formerly Leninsky)
• Mirninsky district
• Momsky district
• Oymyakonsky district
• Oleneksky district
• Srednekolymsky district
• Suntarsky district
• Tomponsky district
• Ust-Yansky district (except for the village of Ust-Kuiga)
• Eveno-Bytantaisky district

Krasnoyarsk region:

• Taimyr (Dolgano-Nenets) Autonomous Okrug (entire territory of the Autonomous Okrug)
• Evenki Autonomous Okrug (north of the Lower Tunguska River)
• Turukhansky district (north of the Lower Tunguska and Turukhan rivers)
• Areas located north of the Arctic Circle (with the exception of