The district coefficient is compensation for expenses related to work and living in difficult climatic conditions. The size of the paid coefficient does not depend on the length of service of the employee and is regulated by article 316 of the Labor Code of the Russian Federation.
Necessary
- - timesheet;
- - calculator or program "1C Enterprise".
Instructions
Step 1
Calculate the district rate only on the base amount that is paid systematically. If it is customary at your enterprise to pay systematic bonuses and monetary incentives regulated by an employment contract or internal legal acts, calculate the regional coefficient on them monthly. For one-time, one-time payments, for material assistance, the coefficient is not charged.
Step 2
The calculation of salaries with a regional coefficient is made by the method of summing up all the amounts earned in the billing month, taking into account all accruals that are provided as permanent payments, then calculate the regional coefficient, subtract the amount of income tax 13% and the advance payments issued.
Step 3
Each locality has its own regional coefficient. For example, in the Altai Territory, the regional coefficient is 15%. In the regions of the Far North and territories equated to it, in addition to the regional coefficient, northern allowances are applied, determined by the Federal Law and the Government Decree.
Step 4
If you are calculating an allowance for sick leave payments, then use the calculation of the regional coefficient if the calculated amount is equal to the minimum wage. In 2011, the minimum wage is 4611 rubles. If, when calculating, the employee's salary was less than the specified amount or the experience was less than 6 months, then add the regional coefficient to the accrued amount of benefits from the minimum wage.
Step 5
In other cases, do not apply the regional coefficient when calculating and paying benefits for temporary disability.
Step 6
For example, an employee receives a salary of 20 thousand rubles, the amount of monthly bonuses or incentives specified in the employment contract or in the internal legal acts of the enterprise is 5 thousand rubles, the regional coefficient used in the example is 20%. With a fully worked month, the calculation will be as follows: 20,000 + 5,000 = 25,000x20% = 5,000 - this is the sum of the regional coefficient. If you add to it the amount of money earned for the billing period, you get 30,000 rubles. From 30,000 you need to subtract 13% and the advance payment.
