Whether the regional coefficient is included in the minimum wage or not. Mrot: the constitutional court of the Russian Federation decided to charge regional coefficients and allowances. How is the regional minimum wage coefficient calculated?
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Many accountants still experience difficulties when it comes to calculating regional coefficients and other percentage increases when employee salaries are similar to the minimum wage. The abbreviation MROT stands for the minimum wage. If the salary is calculated incorrectly, the employee’s rights will be violated, as a result of which the employee will have every right to go to court. This article will answer questions about the coefficients and allowances that are possible when calculating wages in the amount of the minimum wage.
Minimum wage and regional coefficient
Labor legislation stipulates that the minimum wage also includes a regional coefficient. Based on labor legislation, it follows that wages are remuneration for work performed. This is stated in Article 129 of the Labor Code of the Russian Federation. Its size depends on the qualifications of the employee, on the complexity of the work the employee performs, on the quantity and volume of work performed and, of course, on the quality of the work. An important factor in calculating the salary amount is the working conditions in which a particular employee works. The salary may also include some compensation payments. Compensation payments are additional payments, allowances and other monetary rewards that compensate a person for the difficulty of working in conditions recognized as abnormal. For example, if a person works in a special natural climate or his work is required in an area that is contaminated with radiation, then a compensation payment must be added to the salary.Among the various payments that a person receives for the work done, there is a category of payments called “incentive”. These are various bonuses that a person receives for quality, diligent and responsible work performed (for example, a bonus). However, this topic is not related to the topic discussed in the article and consideration of allowances in the form of bonuses is not advisable in this case.
Minimum wage: general characteristics
As mentioned earlier, the abbreviation means “minimum wage”. This concept appears not only in the Labor Code of the Russian Federation, but also in a separate law of the same name at the federal level.According to Article 133 of the Labor Code, if a person worked a full month (standard working hours), fulfilled all working conditions, fulfilled his duties, and was not held accountable for any misconduct, then his salary for such a month cannot be less than the minimum wage.
The size of the minimum wage is fixed in a special law called “On the Minimum Wage” of 2000, in particular in Article 1. Today, the size of the minimum wage changes annually. If we take this year, the minimum wage is 5,965 rubles. As for the Government’s plans for the future, if you believe their words, by 2020 the minimum wage will be no less than the subsistence level.
However, we should not forget that the constituent entities of the Russian Federation have the right, when concluding a special regional agreement, to establish their own minimum wage. This right is spelled out in Article 133 of the Labor Code of the Russian Federation. The city of Moscow actively uses this right. In accordance with changes in the minimum wage in the city of Moscow, from June 1 a completely different minimum wage will apply here - 16,500 rubles per month. This fact is also secured by a special additional agreement (No. 77-783-1 dated May 26, 2015). The agreement was concluded by the Moscow Association of Trade Unions, the Moscow Government and the Moscow Association of Employers.
The essence of calculating premiums and coefficients
Next, you need to figure out exactly how to correctly calculate salaries for employees if coefficients and bonuses are established in the region.Labor legislation obliges employers to pay in a special manner for employee work in special climatic conditions. In this case, the employee’s salary should be increased in proportion to the difficulties caused by the climate. It is especially important to ensure that employees who work in the cold regions of the Far North and other areas equivalent to it receive wages taking into account a special regional coefficient, which is also regulated by Article 316 of the Labor Code. Such coefficients apply not only to workers in the Far North, but also to some others established by law.
If we talk about percentage bonuses, they are also awarded for length of service in the Far North. As a result, we can conclude that coefficients and bonuses can be calculated exclusively on the amount of the minimum wage.
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Wages consist of several parts, about which ordinary citizens have only a vague idea, and meanwhile, the amount of wages is regulated by law in order to avoid underestimation of the material support of workers by unscrupulous employers who, for the purpose of their own enrichment, infringe on the rights of their own employees, especially if the salary additional material compensation has been established.
Legislative regulation of the issue
The concept of wages, as well as its components, is regulated norms of Article 135 of the Labor Code of the Russian Federation, where it is said that remuneration includes several components.
In particular:
Wherein salary and benefits are mandatory components of wages, given that the conditions for their appointment, as well as the amount and terms of payment are regulated by law, but incentive accruals are paid only based on the financial position of the company and only if the condition for their accrual is enshrined in local regulations.
also in Art. 22 Labor Code of the Russian Federation it is said that the company’s management is obliged to provide wages equal to the labor costs of employees, and for the duration of a full shift and within the scope of duties approved by the same job description and mutual cooperation agreement. And since the scale according to which the physical costs of workers are determined has not been developed, and due to the fact that many employers intentionally underestimate the level of wages, it has been approved at the legislative level, which, in fact, acts as a guarantor of minimum material security for ordinary workers .
So in particular, in Article 133 of the Labor Code of the Russian Federation it is said that the enterprise is obliged to pay wages not lower than the minimum wage approved by law to every worker who has worked the required hours in a month. That is, at the legislative level, based on the actual working population, a certain amount of material support is established, thanks to which the worker will be able to provide himself with everything necessary and below which the employer has no right to pay.
Moreover, if an employee performs his duties in conditions deviating from normal ones, for example, in difficult climatic conditions, which is important for the northern regions, additional wages are added to the already guaranteed minimum wage in accordance with the norms enshrined in Article 316 of the Labor Code of the Russian Federation and , approved by Law No. 4520-1.
And okay Article 317 of the Labor Code of the Russian Federation northern workers are also entitled to a salary, calculated in proportion to the length of service worked in areas belonging to the far north or equivalent to it. That is, in fact, both the coefficient and the bonus for northern experience are calculated based on the accrued salary, which, in accordance with Article 135 of the Labor Code of the Russian Federation, should not be lower than the minimum wage.
How do these bonuses and the minimum wage interact?
Even in the process of formation, each company develops staffing table based on the existing volume of work and the needs for employees who will perform the agreed amount of work. At the same time, when forming the terms of reference, the employer must take into account the norms Article 195.2 of the Labor Code of the Russian Federation, implying professional standards and ETKS, where the approximate volume of workload for each employee in the context of all positions is developed in a standard form.
Also, in accordance with Article 133 of the Labor Code of the Russian Federation, the company’s management is obliged provide for wages not lower than the minimum wage established for Russia as a whole, as well as in most constituent entities of the Russian Federation. That is, in fact, the law provides for each worker the opportunity to receive a monthly allowance not lower than the minimum for the working population for performing duties within the limits of physical resources.
In its turn regional coefficient has a different purpose. Thus, Article 3 of Law No. 4520-1 states that the northern coefficient applies to all types of income of citizens living in the northern regions due to the fact that the cost of living in special climatic conditions is many times more expensive in comparison with the southern regions of the Russian Federation, and Due to the northern surcharge, the ability of citizens to provide the required minimum is equalized.
For example, the range of duties of a cleaner or economist in any region of the Russian Federation will be approximately the same, as will the level of wages, but at the same time northern workers will perform their duties with a greater load due to special climatic conditions, which will lead to discrimination. That is why, for the same cleaner, a standard is provided that allows her labor costs and financial capabilities to be equalized through the application of a regional coefficient.
Approximately the same meaning is given by the law to northern allowance in accordance with Article 137 of the Labor Code of the Russian Federation, which, in essence, is financial gratitude at the state level for work experience in the northern regions. After all, working for 15 years in low temperatures with excessive physical exertion is not so easy, which is why the agreed bonus is paid to northerners.
That is, following the direct interpretation of the law, wages represent remuneration for a certain amount of work, performed within the normal hours per month, while the coefficient and bonus are compensation for accommodation in special climatic conditions that involve excessive expenditure of both physical strength and material resources. And since the agreed payments have different purposes, and bonus and coefficient are not included in the minimum wage and are added to the already calculated wages.
Accrual procedure
Considering that the northern part of Russia is quite vast and includes many areas with different climatic conditions, the size of the coefficients has been approved at the legislative level to balance the costs of the population.
So, in particular, on average, the surcharge for special climatic conditions is a maximum of 2, which is relevant for Yakutia, the Sakhalin region and the Chukotka District, and a minimum of 1.15 in relation to such areas as Karelia.
Moreover, according to the law, the coefficient does not apply to all accruals, but only to those that are mandatory or included in the company’s remuneration system on the basis of local regulations.
In particular, surcharge applies to the following charges:
For other accruals that imply , as well as all cases of calculating payment on the average, the coefficient is not applied, due to the fact that when calculating the average wage, all payments for the year with an already accrued coefficient are taken into account.
For example, an employee has a salary of 20,000 and lives in Yakutia, while he is given a bonus of 25% and 10% for hazardous working conditions. Also, in connection with family problems, the worker was given assistance in the amount of 3,000 rubles.
Then the calculation will look like this:
- 20000 * 2 = 40000;
- 20000 / 25 = 5000;
- 20000 / 10 = 2000.
Thus, the employee’s monthly salary will be: 40,000 + 5000 + 2000 + 3000 = 50,000 rubles.
Sick leave payment
In accordance with Article 183 of the Labor Code of the Russian Federation, during the period of incapacity for work, an employee retains not only a workplace, but also an average salary in proportion to the length of service worked.
That is, if you have a total employment history of more than 8 years in the amount of 100% of earnings, less than 8 years in 80% and up to 5 years in the amount of 60% of the average wage for each day of illness (Article 7 of Federal Law No. 255).
Wherein average salary calculation is carried out in accordance with Article 139 of the Labor Code of the Russian Federation, which states that all accruals for the year are taken into account, except for financial assistance, which implies the summation of salary, allowances, and the accrued coefficient. That is, in fact, when calculating the average wage, the coefficient is already taken into account initially, and for the entire past year, that is why the regional coefficient is not applied when calculating days of incapacity.
Arbitrage practice
Disputes regarding the application of regional coefficients and bonuses to the minimum wage in the judicial system have been going on for quite a long time, given that many employers often do not correctly interpret the norms of the Labor Code of the Russian Federation.
Therefore, the Supreme Court, summarizing the existing practice for 2010-2012. found that northern bonuses are not included in the minimum wage due to the fact that the coefficient is provided for labor compensation in certain conditions and increasing the solvency of the population at the all-Russian level.
Was a precedent has been created, which made it possible to include the coefficient in the minimum wage on completely legal grounds, but subject to certain conditions. So, in particular, in accordance with Article 133.1 of the Labor Code of the Russian Federation, subjects of the Russian Federation were provided the right to establish an increased minimum wage at the regional level in comparison with the national average, depending on the financial capabilities and living conditions of the population, which led to an increase in the minimum wage in the northern regions by a factor.
That is, in fact, the minimum wage was initially developed taking into account northern allowances, which automatically led to the inclusion of all types of income in the agreed minimum and neutralized the previous decision on northern additional payments to the minimum amount of payment. At the same time, the court still insists on its previous decision on maintaining the proportions between the minimum wage and bonuses, but only if they are not initially included in the minimum wage.
The issues of calculating these coefficients for additional payments up to the minimum wage are discussed in the following video:
If an institution's minimum wages are calculated incorrectly, there is a high likelihood of labor disputes. Moreover, the court will demand that salaries be recalculated, even if formally the minimum wage is the correct amount, but when determining it, regional coefficients and allowances are not taken into account.
Why can’t regional coefficients be included in the minimum wage?
v The relationship between regional payments and the minimum wage.
Is there a regional coefficient for the minimum wage? Article 129 of the Labor Code of the Russian Federation establishes that the salary of an enterprise employee for work depends on the level of complexity of his work, quantity, and quality. The salary includes compensation payments: allowances and additional payments.
To understand whether a regional coefficient is calculated on the minimum wage, it is necessary to understand the concept of “regional coefficient”.
This is an indicator that is used to determine the amount of wages based on work in difficult climatic conditions. Article 148 of the Labor Code of the Russian Federation states that work is paid in a special manner for citizens who work in regions with an unfavorable climate. This order means increased earnings. If an employer, for example, is located in the Far North and has divisions and branches there, he must pay wages taking into account the regional coefficient. His obligation is enshrined in Article 316 of the Labor Code of the Russian Federation.
Wage supplements are awarded for the duration of work in the Far North (experience). This is how the regional coefficient is taken into account when determining the minimum wage. It is incorrect to state that the regional coefficient is included in the minimum wage. If an accountant includes a regional coefficient in the minimum wage, he acts incorrectly, violating the rights of an employee working in unfavorable conditions. It is necessary to calculate the regional coefficient for the minimum wage, but not include it in the indicator itself. Otherwise, it turns out that workers in the Far North are no different in wages from other citizens working in normal climatic conditions. There is also no need to increase the regional coefficient for the minimum wage, since the accountant must act within the law.
v What is written in labor legislation.
Wage – this is remuneration for work, as well as compensation and incentive payments (Part 1 of Article 129 of the Labor Code of the Russian Federation). Moreover, compensation payments are also awarded for work in special climatic conditions.
Part 3 of Article 133 of the Labor Code of the Russian Federation stipulates that the monthly salary of a person who has fully worked the standard working hours during this period and fulfilled labor standards (labor duties) cannot be lower than its minimum amount. At the same time, the work of workers employed in areas with special climatic conditions is paid at an increased rate (Part 2 of Article 146 of the Labor Code of the Russian Federation).
It turns out that the employee is guaranteed payment of the minimum wage, regardless of the climatic conditions in which he works. Therefore, the institution will comply with the requirements of labor legislation only if compensation for work in special climatic conditions is calculated according to the minimum wage, and is not included in it.
v Arguments of the judges.
If an employee decides that he is underpaid, he can go to court. Extensive practice has already developed on the issue of calculating coefficients for the minimum wage.
§ So, Constitutional Court of the Russian Federation indicated the following. An institution as an employer is obliged to comply not only with the provisions of Part 3 of Article 133 of the Labor Code of the Russian Federation, but also with the norms of Articles 146, 148, 315, 316 and 317 of the Labor Code of the Russian Federation. Including the rule on remuneration for labor in the regions of the Far North and equivalent areas at an increased rate compared to remuneration for identical labor in normal climatic conditions (definitions dated February 25, 2010 No. 162-О-О and dated December 17, 2009 No. 1557-О-О).
§ A Supreme Court of the Russian Federation in the determination dated October 7, 2011 No. 3-B11-31, he clarified that the salary of a particular employee is determined on the basis of the requirements of labor legislation, taking into account working conditions. At the same time, remuneration for work performed in the regions of the Far North and equivalent areas occurs using regional coefficients and percentage increases in wages. In other words, if the minimum wage does not include a regional coefficient for work in certain areas, then the meaning of this coefficient is lost.
§ This argument is actively used courts in the regions . For example, the Nizhneomsky District Court of the Omsk Region applied it in decision dated December 2, 2014 No. 2-548/2014, and the Petropavlovsk District Court of the Altai Territory - in decision dated November 28, 2014 No. 2-328/2014.
§ All of the above also applies to the calculation of sick leave benefits. Supreme Arbitration Court of the Russian Federation in the determination dated May 26, 2014 No. VAS-5881/14, he indicated that in areas where there is a regional coefficient, it is necessary to first calculate the average daily earnings based on actual payments. Then compare the resulting value with the average daily earnings based on the minimum wage, increased by such a factor. And only after that, calculate the benefit from the larger amount.
v Conclusions.
The salary of employees of organizations located in areas with special climatic conditions must be determined in an amount not less than the minimum wage established by federal legislation. After which the regional coefficient should be applied to it.
v How is the regional minimum wage coefficient calculated?
The Ministry of Labor sets the minimum wage and regional coefficient for work in the Far North. The wages of workers who work in an unfavorable climate should not be less than the minimum wage. After its determination, bonuses for length of service and the regional coefficient are added to the salary. This provision follows from the definition of the RF Armed Forces of 2012 No. 7212-b, as well as from other documents issued by the RF Armed Forces.
Example:
An employee of an enterprise receives a salary of 20,000 rubles.
The amount of bonuses and incentives fixed in the employment agreement is 5,000 rubles.
The coefficient that applies in the area where he works is 20%.
If the employee has worked a calendar month in full, the calculation is as follows:
salary 20,000 rubles + bonuses 5,000 rubles.
The regional coefficient “sits” within the minimum wage
Many accountants are concerned about the question: is it necessary to calculate a regional coefficient when paying wages equal to the minimum wage?
Is the regional coefficient included in the minimum wage or is it added to the minimum wage?
The situation is not simple, since in case of unlawful non-accrual of the district coefficient, the employer may be held administratively liable on the basis of Article 5.27 of the Code of Administrative Offenses of the Russian Federation “Violation of labor and labor protection legislation.” In the case of “excessive” calculation and payment of the district coefficient, these amounts during a tax audit may be recognized as unlawfully included in the number of expenses that reduce taxable profit.
So, let's turn directly to the norms of labor legislation.
In the previously effective version of Article 129 of the Labor Code of the Russian Federation, the legislator established the concept of the minimum wage. The article clearly stated that “the minimum wage does not include additional payments and allowances, bonuses and other incentive payments, as well as payments for work in conditions deviating from normal, for work in special climatic conditions and in territories exposed to radioactive pollution, other compensation and social payments.”
In the current version of this article, the concept of minimum wage is absent. However, there is a definition of the employee’s wages (wages). So, the salary consists of:
— remuneration for labor (salary, tariff rate);
— compensation payments (additional payments and allowances of a compensatory nature, including for work in conditions deviating from normal, work in special climatic conditions and in territories exposed to radioactive contamination, and other payments of a compensatory nature);
— incentive payments.
The monthly accrued wages (wages) of an employee who has fully worked the standard working hours (fulfilled the work standards), including salary (tariff rate), compensation and incentive payments and other types of payments provided for by the remuneration system, cannot be lower than the minimum wage ( Art. 133 of the Labor Code of the Russian Federation). Let me remind you that from January 1, 2009, the minimum wage is 4,330 rubles per month.
As we can see, in the minimum wage the legislator took into account all elements of wages, including regional coefficients. There is no need to add a regional coefficient above the minimum wage.
The norm is unfair. This is due to the fact that regional or so-called “northern” coefficients in different regions differ significantly from each other. If, for example, in the city of Kirov the regional coefficient is 15%, then in some districts of the Komi Republic it is already 30%. But if the employee’s wages correspond to the minimum wage, then in both Kirov and Komi he will receive the same amount equal to 4,330 rubles.
Chervotkin Dmitry
Head of Taxpayer Protection Department, Arso-Audit LLC
Art. 1 of the Federal Law of June 19, 2000 N 82-FZ
If you see an error, select the text and press Ctrl+Enter
In the Orenburg region, the leader of the Federation of Trade Unions of the region Ivan Karyagin stated that the trade unions intend to defend their position regarding the payment of the Ural coefficient, which should be in excess of the minimum wage, and not as part of it. In a conversation with an news agency correspondent on November 27, Karyagin said that the regional Ministry of Labor had previously received a letter with a proposal to revise the clause of the tripartite agreement relating specifically to the allowance.
Meanwhile, in the Ministry of Labor of the Orenburg region, in response to a request from the editors, which contained a request to confirm or refute information about the inclusion of an allowance in the minimum wage, as well as financial issues, the department indicated incompetence in this matter.
Meanwhile, the Deputy Minister of Finance of the region Irina Alekseeva confirmed that the region’s budget will no longer include funds for calculating the “Ural coefficient”.
Minimum wage and regional coefficient in 2018 (nuances)
This is because it is now included in the minimum wage. This approach is dictated by changes in federal labor legislation, reports Ekho Moskvy in Orenburg. In connection with the increase in wages and the increase in the minimum wage, the guarantee system must also change.
At the same time, Rostrud in its report for the third quarter of 2017 indicates:
“The minimum wage (MROT) is set at the federal level. At the regional level - in the constituent entity of the Russian Federation, the minimum wage is established. Unlike other payments, the regional coefficient and percentage bonus for work experience in the Far North and equivalent areas are not included in the minimum wage.”
According to Ivan Karyagin, trade unions are now closely studying the situation. Their actions will be based on the position of the laws.
“What does it matter if the minimum wage is equal to the subsistence level? Yes, serious steps are being taken. Currently, the minimum wage is 7,800 rubles; it will be raised to the subsistence level from January 1, 2018 - up to 9,400 rubles.
But in the region there is a tripartite agreement, which clearly states that the Ural coefficient is paid in excess of the minimum wage,” said the leader of the Orenburg trade unions.
He also emphasized that potential innovations will hit the lowest paid category of the population.
Read earlier in this story: Orenburg region: blow by the Ural coefficient and trade union protests
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Regional coefficient to wages
Regional coefficient for wages Regional coefficients were used back in the Soviet Union. In modern Russia they are also used. Labor legislation declares increased wages for workers employed in areas with unfavorable climatic conditions.
Relationship between the minimum wage and regional coefficients
What is the regional coefficient? The regional coefficient is a salary supplement.
Regional coefficient of wages in 2018 Residents of the northern regions of our country work in difficult climatic conditions, which does not have the best effect on their health. Based on this, back in Soviet times it was decided to introduce additional wage increases and take into account the work experience of northerners according to special rules.
In addition to the allowance for workers in harsh climates, a special coefficient is also used.
Regional coefficient when calculating wages and average earnings
Regional coefficient when calculating wages and average earnings Konstantin Nikolaev 2014-08-04 In this article we will talk about how the regional coefficient is determined when calculating average earnings and wages, to which payments it applies, and to which payments it should not be calculated. In accordance with the 2nd part of Article 146 of the Labor Code of the Russian Federation, workers engaged in work in areas with special climatic conditions must receive increased pay for their labor.
Regional coefficient
Regional coefficient Contents of the article: What is the regional coefficient The standard of living in the regions of Russia is unequal.
Regional coefficients were introduced as a mechanism for equalizing the incomes of citizens in areas where the cost of goods is higher for natural reasons, and living conditions are more complex and hazardous to health.
This norm was introduced in the Labor Code by Article 146, Part 3.
Regional coefficient to wages in 2018
Regional coefficient to wages in 2018 | size in regions 
To quickly find your region in an article, you should use the text search.
To do this, press the key combination Ctr+F (or the menu command EDIT-SEARCH) Decree of the Government of the Russian Federation of April 17, 2006 N 216 determined that, pending the establishment of the size of the regional coefficient and the procedure for its application for calculating wages of employees of organizations located in the regions of the Far North and equivalent localities, as well as a fixed basic amount of the insurance part of an old-age labor pension, a fixed basic amount of a labor disability pension, a fixed basic amount of a labor pension in case of loss of a breadwinner, state security pensions, benefits, scholarships and compensation for persons living in regions of the Far North and equivalent areas, pension authorities, when assigning labor pensions and state pensions to these persons, apply regional coefficients to wages established by decisions of government bodies of the USSR or federal government bodies, which, in accordance with with the legislation of the Russian Federation were applied when increasing the size of these pensions for citizens living in the specified areas and localities as of December 31, 2004, as well as the procedure for their application in force on that date. REGIONAL COEFFICIENTS TO WAGES OF WORKERS IN NON-PRODUCTION INDUSTRIES IN THE REGIONS OF THE FAR NORTH AND EQUILIBLE AREAS 1.
Regional coefficients
Regional coefficients What is a regional coefficient? The climatic and other conditions of various regions of Russia necessitate the use of additional measures to support the population living in regions with harsh conditions.
Such measures can be very different, many of them are approved and implemented by regional or local initiative.
At the state level, the main instrument for maintaining material equality of citizens throughout Russia remains the regional coefficient.
Regional coefficient to wages in 2018 - the size when calculating wages and benefits
WantedPS
Applies to a settlement to provide citizens with a minimum income in the region. By amending Law No. 82 of the Moscow Region, the minimum wage was established in the amount of 13,750 rubles and is valid throughout the entire territory of this region. The regional agreement on the amount of minimum wage in the territory of St. Petersburg established the amount of the regional minimum wage in the amount of 16,000 rubles. Responsibility for wages below the minimum wage If the labor inspectorate discovers the fact of underpayment of earnings up to the minimum wage, the employer faces a fine (in Part 1 of Article 527 of the Administrative Code). If the salary level is understated, a legal entity is subject to sanctions from 30,000 to 50,000 rubles, and up to 5,000 rubles for a contractor. The employer - individual entrepreneur will have to pay from 1000 to 5000 rubles. In case of repeated violation, the fines increase to 70,000 rubles.
New mort
In the absence of a regional “minimum wage,” the employee must receive at least the amount of the federal minimum wage. Next, you need to determine whether the employee has fulfilled his labor standards in terms of volume of work and time.
If he fulfilled it 100%, then his salary should be no less than the minimum wage (minimum wage). Otherwise, he is accrued a share of the minimum wage proportional to the time worked (work norm).
For example, if the working time was 40% of the norm, then he needs to be paid at least 40% of the minimum wage or the regional minimum, if there is one. The next step is to decide on the composition of the salary. Setting a rate or official salary less than the minimum wage is permissible only if the employee is entitled to some kind of compensation, bonuses and other payments that relate to wages.
If you plan to pay a “net” salary, then it must at least correspond to the minimum wage (minimum wage).
Salary calculation by minimum wage category and rank
The minimum wage in the region is established by a regional agreement of three parties (Part 6 of Article 133.1 of the Labor Code of the Russian Federation):
- government of a constituent entity of the Russian Federation;
- union associations;
- associations of employers.
Once the agreement is concluded, all employers are invited to join it: the proposal to join the agreement is officially published in the media. If the employer does not submit a reasoned written refusal within 30 calendar days from the date of official publication of the proposal, it is considered that the employer has acceded to the agreement and is obliged to apply it.
Regional minimum wages are required to be applied by government institutions financed from the budgets of constituent entities of the Russian Federation and municipal institutions. Federal government, budgetary and autonomous institutions are not required to apply the regional minimum wage.
Minimum salary 2018 example of salary calculation according to the new minimum salary
There is a possibility that the tax service will be interested in the company with suspicions about the payment of gray wages. An employee can write an appeal to the State Tax Inspectorate demanding payment of the debt and compensation due for delayed wages.
Answers to common questions Question No. 1. What salary should I give to an employee who works part-time? The salary fits in full. Earnings are calculated for the period actually worked.
Question No. 2. What is included in the amount of earnings for additional payment in harsh climate conditions? Regions of the Far North and equivalent regions take into account the climate coefficient in the regional minimum wage. Income includes: basic salary, climatic allowances, for length of service in relation to the federal minimum wage. Question No. 3.
Additional payment up to minimum wage from 2018
Attention
The employee's accrual for a fully worked month will be 7,000 rubles. The minimum wage is currently 7,800 rubles. This means that the additional payment up to the required amount will be 800 rubles.
How to determine this:
- 7800-7000=800 amount of additional payment to be calculated
- 7800*13%=1014 personal income tax to be withheld
- 7800-1014=6786 rubles payable.
Calculation 2. The employee worked the established norm in full. Works in the Far North.
The salary was 5100. The bonus for long-term work in harsh conditions will be a coefficient of 1.3 and a bonus of 10%. Let's do the calculation:
- 5100*30%=1530 climatic surcharge
- 5100*10%=510 additional payment for the duration of work in similar conditions
- 5100+1530+510=7140 amount of income to be accrued
- 7800-7140=660 amount of additional payment up to the minimum wage
In this example, it can be seen that an additional payment to the minimum level of 660 rubles will be the minimum wage.
The procedure for additional payment before the minimum wage in 2018 (nuances)
Personal income tax. To work with such employers, commissions have been created to legalize the tax base. When it is possible to pay a salary less than the minimum wage legally This is possible if the employee works part-time and this fact (indicating working days and hours) is recorded in the employment contract or an additional agreement to it (Article 93
133.1 of the Labor Code of the Russian Federation).
Minimum wage (minimum wage)
In general, the salary is calculated according to the formula: ZP = O + K + P, where O is the salary or rate, K is compensation, P is bonuses and other payments in the form of incentives. However, according to labor legislation, the level of payment for the employee’s monthly work, and not his rate or salary, should not be lower than the minimum wage (MSP).
Of course, provided that the total amount reaches the minimum wage guaranteed by the state or region.
But if the salary consists of only one salary (rate), it cannot be lower than the minimum wage.
But this is a general case, to which there are exceptions.
Minimum wage 2018 minimum wage from January 1, 2018 and from 05/01/2018
Minimum wage Fixed payment Minimum wage in 2018 Calculation of vacation pay in 2018 in connection with the new minimum wage The average monthly salary, which is calculated for vacation pay, cannot be lower than the minimum wage. If the average earnings are below the minimum wage, then you need to calculate the additional payment using the formula: Amount of additional payment to vacation pay up to the minimum wage level = minimum wage in effect during the vacation: Number of calendar days in the month in which the vacation falls x Number of calendar days of vacation in the corresponding month - Average employee earnings during vacation in the corresponding period.
If part of the vacation falls on 2017, that is, the payment is carryover, then for the corresponding days the old value is taken for comparison - 7800 rubles. For example, an employee applied for leave from December 28 to January 10, 2018.
Eight holidays in January - from the 1st to the 8th - should not be paid.
What to do if the salary is below the minimum wage
In this regard, many employers are asking questions: what to do if the salary is below the minimum wage, and can the salary be below the minimum wage? The salary may be less than the minimum wage. After all, the salary includes not only the salary itself, but also compensation payments (for example, various allowances for working conditions), as well as incentive payments (for example, bonuses) (Article 129 of the Labor Code of the Russian Federation). Therefore, if for a month an employee receives, taking into account all allowances and incentives, an amount greater than or equal to the minimum wage, then neither the labor inspectors nor the employees should have any questions for you.
It is important to note that if, after withholding personal income tax from the income due to the employee, he receives an amount less than the minimum wage, then this does not threaten the employer. Additional payment up to the minimum wage If the employee’s salary is still less than the minimum wage, it is necessary to make an additional payment up to the minimum wage.
From January 1, 2018, the minimum wage is 9,489 rubles. (Article 3 of Federal Law No. 421-FZ dated December 28, 2017).
The minimum wage established by federal legislation dated July 1, 2017 in the amount of 7,800 rubles, make an additional payment starting in July 2017 for each month worked.” Provide the relevant document to each employee against signature. Provided that this deviation may be widespread, it is possible to replace the order with a local act for each department, division or enterprise as a whole.
Minimum wages from May 1, 2018 in Russia by region: table
If the income of an employee of an organization depends on output, volume of work, number of working hours or days, then the accounting department is obliged to regulate the earnings of employees and pay the difference that is missing to the minimum wage. Additional payment up to the minimum wage when combining positions When an employee is registered for combining positions, an additional agreement is concluded with him.
It is an integral part of the main contract where the salary or tariff rate is already indicated.
A bank’s refusal to carry out a transaction can be appealed. The Bank of Russia has developed requirements for an application that a bank client (organization, individual entrepreneur, individual) can send to an interdepartmental commission in the event that the bank refuses to make a payment or enter into a bank account (deposit) agreement.< … «Больничное» пособие: нужно ли выплачивать за отработанные дни болезни В случае, когда в день оформления листка нетрудоспособности сотрудник находился на рабочем месте и получил за этот день зарплату, «больничное» пособие за этот день не начисляется. < … Главная → Бухгалтерские консультации → Оплата труда Актуально на: 7 марта 2018 г. Зарплата работника, полностью отработавшего свою норму рабочего времени за месяц, не может быть меньше федерального минимального размера оплаты труда (ст. 133 ТК РФ).
How to calculate salary at a new minimum wage
Additional payment to the minimum wage in 2018 Additional payment to the minimum wage for an incomplete month worked Order for additional payment to the minimum wage (sample) Calculation of the amount of additional payment to the minimum wage Additional payment to the minimum wage in 2018 On 01/01/2018, the minimum wage (hereinafter referred to as the minimum wage) will change once again. , reaching the level of 9,489 rubles. from 05/01/2018 its amount will reach the subsistence level and amount to 11,163 rubles. (Law “On Amendments dated 03/07/2018 No. 41-FZ”). From 01/01/2019 onwards, the minimum wage will be determined based on the cost of living for the 2nd quarter of the previous year.
While the cost of living decreases, the minimum wage remains at the level of the previous year. The Labor Code of the Russian Federation guarantees citizens wages in an amount not less than the minimum wage (para.
7 tbsp. 133 of the Labor Code of the Russian Federation).
Easy and accessible information about northern additional payments to employees
In almost half of the regions of our country, employers must increase workers' wages by the regional coefficient, and also pay a percentage bonus for working in harsh climatic conditions. Such responsibilities are provided for by the Labor Code of the Russian Federation in Chapter. 50, as well as the Law of the Russian Federation of February 19, 1993 No. 4520-1 “On state guarantees and compensation for persons working and living in the Far North and equivalent areas.” It would seem that everything is simple, there are rules that must be followed. But in practice, many companies have a large number of questions. One of the problems is how to determine what size coefficient is set in a particular region. In Art. 316 of the Labor Code of the Russian Federation states that the size of the coefficient and the procedure for its application must be established by the Government of the Russian Federation.
Error 404
But the Labor Code is already more than 10 years old, and a single document regarding the payment of regional coefficients has not yet been adopted. In this regard, we have to use Soviet documents, many of which were adopted more than 50 years ago, and it is not entirely clear how relevant they are. In addition, it matters in which industry the employee works - production or non-production, so the Soviet document must be studied very carefully, which takes a lot of time. Plus, the local administration can set its own coefficient at an increased rate, and it is not clear in which cases it will take precedence over the regional value. So a lawyer and a personnel officer have to study dozens of documents, study hundreds of explanations in order to understand how to act in a given situation.
A guide from the Labor Disputes magazine will make this task easier. We analyzed all available documents that set the coefficients and collected all the necessary information in one book. The directory is compiled in such a way that with its help you can figure out within one minute what coefficients are established in your region and to which employees they need to be applied. Also in our Guide you will find detailed answers to the most common questions that arise when establishing northern surcharges for employees. We are confident that our book will become an indispensable assistant in your work.
Is the minimum wage included in the regional coefficient and the northern bonus in the Russian Federation in 2019: main points, components of salaries and regulatory regulation of this issue. How do these increases interact?
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Many employees of various companies do not even suspect that their wages consist of more than just salary and bonus.
The state also participates in regulating wages, which significantly complicates the process of accruing earned funds in order to avoid underestimation of the cost of an employee’s labor by the employer. To understand what remuneration consists of, it is worth studying some of the nuances.
Basic moments
The wages of employees are made up of the minimum wage, the regional coefficient, and many other factors, such as the qualifications of the employee, the time spent on performing their duties and much more, including the plan that the company itself creates, where the citizen performs his work duties.
The amount that the employer ultimately gives to his employee can be found out from, but what regulates the employee’s rights to receive funds can only be found out from the codes of laws of the Russian Federation and individual regional laws.
Important Concepts
| Percentage surcharge | Added to salary subject to work experience in harsh climatic conditions |
| Part | This is part of the earnings, which is calculated based on the work success of a particular employee or the team as a whole. The bonus is paid based on the time spent on work, as well as the plan completed |
| Minimum wage | This is the minimum acceptable monthly wage. The minimum wage is set at the legislative level; in the calculation process, specialists take into account only the minimum necessary for life |
| Regional coefficient | This is an allowance for working in harsh conditions, essentially the same as the northern allowance |
| Salary | This is the net cost of work for the month without allowances, it must be equal to or exceed the minimum wage |
| Incentive payments | This is the money that the employer may or may not give to employees; here the employer’s requirements for the quality and quantity of work performed are directly taken into account. As a rule, this is the second part of the bonus; some employers transfer it to the gray part of payments |
Components of wages
Salary is made up of:
- Minimum wage.
- Supplements of the regional coefficient, if they are provided for by federal law. This additional payment is made to employees in any field of activity, that is, both budget employees and commercial employees.
- Salary.
- Percentage allowances.
- Premium part.
- Incentive payments - at the request of the employer.
At the same time, the remuneration system deserves special attention; there are only three of them:
- Piecework, that is, for specific actions of the employee.
- Tariff-free, that is, the employee will receive money not on the basis of what he himself has done, but on the basis of the success of the company as a whole.
- Mixed.
Accordingly, depending on the remuneration system, the employee’s salary and bonuses may “float”. Thus, the employee can receive nominally different supplements each time, but at the same percentage.
That is, in one month an employee may have a salary of 10,000 rubles, and in another 17,000 rubles, and the bonus percentage will always be 1.8, so he will receive:
| 10000x1.8=18000 | At first |
| 17000x1.8=30600 | In the second month |
Their appointments
The minimum wage is valid throughout Russia, as it is determined by Federal Law. Thus, every employee who works full time and week and is officially employed has the right to receive a salary equal to or exceeding the minimum wage.
If the employer fails to fulfill the duties of the employer, the employee can apply to the labor inspectorate and the court to resolve the problem..
Separately, it is worth noting the fact that taxes will be collected from the final salary, with all allowances.
Registration procedure
Since such wage increases were established by federal legislation, which requires direct payments from employers, the employer will not be able to avoid this. Under other conditions, the employer may be taken to court.
Therefore, in most enterprises, in order to receive bonuses for northern experience and harsh working conditions, you do not need to complete any additional documentation, everything will already be spelled out in the contract, and bonuses will be calculated directly by the accountant.
In employee receipts, such accruals must be indicated on a separate line, which guarantees the transparency of all calculations.
If they are not listed separately, then you should contact the accounting department with questions about this. Provided that the accountant was unable to explain the situation, you can contact the labor inspectorate with receipts without the necessary items. Here it is necessary to clarify that the clauses may not be signed.
Package of documents
It may be useful if the employer does not pay bonuses, provided that they are due.
Then you need to have a work book, an employment contract, and papers confirming work in unfavorable climatic conditions.
There is a nuance here. Each region has its own percentage of the premium; in some regions it can hardly exceed one percent, and in others it can reach three percent. Therefore, the premium in each region may be different and this must be clarified separately.
Questions you are interested in
Problems for employees who are entitled to receive bonuses begin during sick leave and vacations, since it is not entirely clear how exactly the calculation occurs and why it does not apply to some types of payments.
It should be noted here:
| Vacation pay | Payments are based on the employee’s average earnings for the months worked before the vacation. When calculating the average salary, salary bonuses are also taken into account, so no percentage bonuses will be made to vacation money. |
| Average earnings are not taken into account when calculating bonuses. | Because it also consists of allowances |
| No additional interest will be accrued from the company | And also for one-time bonuses, for example, cash incentives for excellent work for the New Year or any other holiday |
| Experience fee | Possible only subject to continuous operation in the north |
What charges does the supplement apply to?
The supplement applies to permanent payments, namely:
A separate paragraph should be noted in cases where an employee travels from his own region to another, where there is an allowance for climatic conditions, or it is higher than in the usual region.
Days, weeks, months or even years worked on a business trip are paid in accordance with the coefficient of the region in which the business trip takes place.
This is calculated as follows:
(6000+4000+3000=13000) and multiplied by the percentage increase
If the salary is 6,000 rubles, the bonus is 4,000 rubles, and overtime is 3,000 rubles, then all the money earned is added up.
How is sick leave paid?
Sick leave payment should not be less than the minimum wage, and when calculating sick leave, bonuses for length of service and the regional coefficient are not included.
v
Article 148 of the Labor Code of the Russian Federation states that work is paid in a special manner for citizens who work in regions with an unfavorable climate. This order means increased earnings. If an employer, for example, is located in the Far North and has divisions and branches there, he must pay wages taking into account the regional coefficient. His obligation is enshrined in Article 316 of the Labor Code of the Russian Federation.
v
Wage
Part 3 of Article 133 of the Labor Code of the Russian Federation stipulates that the monthly salary of a person who has fully worked the standard working hours during this period and fulfilled labor standards (labor duties) cannot be lower than its minimum amount.
Is the regional coefficient calculated for the minimum wage?
At the same time, the work of workers employed in areas with special climatic conditions is paid at an increased rate (Part 2 of Article 146 of the Labor Code of the Russian Federation).
v Arguments of the judges.
§ So, Constitutional Court of the Russian Federation
§ A Supreme Court of the Russian Federation
courts in the regions
Supreme Arbitration Court of the Russian Federation
v Conclusions.
v
Example:
Many accountants are concerned about the question: is it necessary to calculate a regional coefficient when paying wages equal to the minimum wage?
The situation is not simple, since in case of unlawful non-accrual of the district coefficient, the employer may be held administratively liable on the basis of Article 5.27 of the Code of Administrative Offenses of the Russian Federation “Violation of labor and labor protection legislation.” In the case of “excessive” calculation and payment of the district coefficient, these amounts during a tax audit may be recognized as unlawfully included in the number of expenses that reduce taxable profit.
So, let's turn directly to the norms of labor legislation.
In the previously effective version of Article 129 of the Labor Code of the Russian Federation, the legislator established the concept of the minimum wage. The article clearly stated that “the minimum wage does not include additional payments and allowances, bonuses and other incentive payments, as well as payments for work in conditions deviating from normal, for work in special climatic conditions and in territories exposed to radioactive pollution, other compensation and social payments.”
In the current version of this article, the concept of minimum wage is absent. However, there is a definition of the employee’s wages (wages). So, the salary consists of:
— remuneration for labor (salary, tariff rate);
— compensation payments (additional payments and allowances of a compensatory nature, including for work in conditions deviating from normal, work in special climatic conditions and in territories exposed to radioactive contamination, and other payments of a compensatory nature);
— incentive payments.
The monthly accrued wages (wages) of an employee who has fully worked the standard working hours (fulfilled the work standards), including salary (tariff rate), compensation and incentive payments and other types of payments provided for by the remuneration system, cannot be lower than the minimum wage ( Art.
Calculation of minimum wage
As we can see, in the minimum wage the legislator took into account all elements of wages, including regional coefficients. There is no need to add a regional coefficient above the minimum wage.
The norm is unfair. This is due to the fact that regional or so-called “northern” coefficients in different regions differ significantly from each other. If, for example, in the city of Kirov the regional coefficient is 15%, then in some districts of the Komi Republic it is already 30%. But if the employee’s wages correspond to the minimum wage, then in both Kirov and Komi he will receive the same amount equal to 4,330 rubles.
Chervotkin Dmitry
Head of Taxpayer Protection Department, Arso-Audit LLC
Art. 1 of the Federal Law of June 19, 2000 N 82-FZ
If you see an error, select the text and press Ctrl+Enter
Should regional coefficients be included in the minimum wage or not?
If an institution's minimum wages are calculated incorrectly, there is a high likelihood of labor disputes. Moreover, the court will demand that salaries be recalculated, even if formally the minimum wage is the correct amount, but when determining it, regional coefficients and allowances are not taken into account.
Why can’t regional coefficients be included in the minimum wage?
v The relationship between regional payments and the minimum wage.
Is there a regional coefficient for the minimum wage? Article 129 of the Labor Code of the Russian Federation establishes that the salary of an enterprise employee for work depends on the level of complexity of his work, quantity, and quality. The salary includes compensation payments: allowances and additional payments.
To understand whether a regional coefficient is calculated on the minimum wage, it is necessary to understand the concept of “regional coefficient”.
This is an indicator that is used to determine the amount of wages based on work in difficult climatic conditions. Article 148 of the Labor Code of the Russian Federation states that work is paid in a special manner for citizens who work in regions with an unfavorable climate.
This order means increased earnings. If an employer, for example, is located in the Far North and has divisions and branches there, he must pay wages taking into account the regional coefficient. His obligation is enshrined in Article 316 of the Labor Code of the Russian Federation.
Wage supplements are awarded for the duration of work in the Far North (experience). This is how the regional coefficient is taken into account when determining the minimum wage. It is incorrect to state that the regional coefficient is included in the minimum wage. If an accountant includes a regional coefficient in the minimum wage, he acts incorrectly, violating the rights of an employee working in unfavorable conditions. It is necessary to calculate the regional coefficient for the minimum wage, but not include it in the indicator itself. Otherwise, it turns out that workers in the Far North are no different in wages from other citizens working in normal climatic conditions. There is also no need to increase the regional coefficient for the minimum wage, since the accountant must act within the law.
v What is written in labor legislation.
Wage – this is remuneration for work, as well as compensation and incentive payments (Part 1 of Article 129 of the Labor Code of the Russian Federation). Moreover, compensation payments are also awarded for work in special climatic conditions.
Part 3 of Article 133 of the Labor Code of the Russian Federation stipulates that the monthly salary of a person who has fully worked the standard working hours during this period and fulfilled labor standards (labor duties) cannot be lower than its minimum amount. At the same time, the work of workers employed in areas with special climatic conditions is paid at an increased rate (Part 2 of Article 146 of the Labor Code of the Russian Federation).
It turns out that the employee is guaranteed payment of the minimum wage, regardless of the climatic conditions in which he works. Therefore, the institution will comply with the requirements of labor legislation only if compensation for work in special climatic conditions is calculated according to the minimum wage, and is not included in it.
v Arguments of the judges.
If an employee decides that he is underpaid, he can go to court. Extensive practice has already developed on the issue of calculating coefficients for the minimum wage.
§ So, Constitutional Court of the Russian Federation indicated the following. An institution as an employer is obliged to comply not only with the provisions of Part 3 of Article 133 of the Labor Code of the Russian Federation, but also with the norms of Articles 146, 148, 315, 316 and 317 of the Labor Code of the Russian Federation. Including the rule on remuneration for labor in the regions of the Far North and equivalent areas at an increased rate compared to remuneration for identical labor in normal climatic conditions (definitions dated February 25, 2010 No. 162-О-О and dated December 17, 2009 No. 1557-О-О).
§ A Supreme Court of the Russian Federation in the determination dated October 7, 2011 No. 3-B11-31, he clarified that the salary of a particular employee is determined on the basis of the requirements of labor legislation, taking into account working conditions. At the same time, remuneration for work performed in the regions of the Far North and equivalent areas occurs using regional coefficients and percentage increases in wages. In other words, if the minimum wage does not include a regional coefficient for work in certain areas, then the meaning of this coefficient is lost.
§ This argument is actively used courts in the regions . For example, the Nizhneomsky District Court of the Omsk Region applied it in decision dated December 2, 2014 No. 2-548/2014, and the Petropavlovsk District Court of the Altai Territory - in decision dated November 28, 2014 No. 2-328/2014.
§ All of the above also applies to the calculation of sick leave benefits. Supreme Arbitration Court of the Russian Federation in the determination dated May 26, 2014 No. VAS-5881/14, he indicated that in areas where there is a regional coefficient, it is necessary to first calculate the average daily earnings based on actual payments. Then compare the resulting value with the average daily earnings based on the minimum wage, increased by such a factor. And only after that, calculate the benefit from the larger amount.
v Conclusions.
The salary of employees of organizations located in areas with special climatic conditions must be determined in an amount not less than the minimum wage established by federal legislation. After which the regional coefficient should be applied to it.
v How is the regional minimum wage coefficient calculated?
The Ministry of Labor sets the minimum wage and regional coefficient for work in the Far North. The wages of workers who work in an unfavorable climate should not be less than the minimum wage. After its determination, bonuses for length of service and the regional coefficient are added to the salary. This provision follows from the definition of the RF Armed Forces of 2012 No. 7212-b, as well as from other documents issued by the RF Armed Forces.
Example:
An employee of an enterprise receives a salary of 20,000 rubles.
The amount of bonuses and incentives fixed in the employment agreement is 5,000 rubles.
The coefficient that applies in the area where he works is 20%.
If the employee has worked a calendar month in full, the calculation is as follows:
salary 20,000 rubles + bonuses 5,000 rubles.
Letter from the Ministry of Labor and Social Protection of the Russian Federation
No. 14-1/10/B-4036 dated 06/04/2018
In connection with incoming questions about the procedure for applying Resolution of the Constitutional Court of the Russian Federation of December 7, 2017 N 38-P (hereinafter referred to as Resolution N 38-P) in the case of verifying the constitutionality of the provisions of Article 129, parts one and three of Article 133, parts one , second, third, fourth and eleventh Article 133.1 of the Labor Code of the Russian Federation in connection with complaints from citizens V.S. Grigorieva, O.L. Deyday, N.A.
The regional coefficient “sits” within the minimum wage
Kapurina and I.Ya. We report Kurash.
Federal Law of March 7, 2018 N 41-FZ “On Amendments to Article 1 of the Federal Law “On the Minimum Wage” from May 1, 2018, the minimum wage (hereinafter referred to as the minimum wage) is set in the amount of 11,163 rubles per month, which is 100% of the subsistence level of the working-age population for the second quarter of 2017.
According to Article 130 of the Labor Code of the Russian Federation (hereinafter referred to as the Labor Code of the Russian Federation), the minimum wage in the Russian Federation is included in the system of basic state guarantees for remuneration of workers.
According to Article 133 of the Labor Code of the Russian Federation, the monthly salary of an employee who has fully worked the standard working hours during this period and fulfilled labor standards (labor duties) cannot be lower than the minimum wage. The salary structure is determined by the organization independently.
In accordance with Part 1 of Article 129 of the Labor Code of the Russian Federation, wages (employee remuneration) means remuneration for work depending on the employee’s qualifications, complexity, quantity, quality and conditions of the work performed, as well as compensation payments (additional payments and allowances of a compensatory nature, including including for work in conditions deviating from normal conditions, work in special climatic conditions and in areas exposed to radioactive contamination, and other compensation payments) and incentive payments (additional payments and incentive allowances, bonuses and other incentive payments).
Labor legislation allows the establishment of salaries (tariff rates) as components of workers' wages in an amount less than the minimum wage.
In accordance with Articles 315 - 317 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,
This is confirmed by Resolution No. 38-P, according to which the provisions of Article 129, parts one and three of Article 133, parts one - four and eleven of Article 133.1 of the Labor Code of the Russian Federation are recognized as not contradicting the Constitution of the Russian Federation, since in their constitutional and legal meaning they do not imply inclusion in the minimum wage of regional coefficients (coefficients) and percentage bonuses accrued in connection with work in areas with special climatic conditions.
In accordance with paragraph 5 of Resolution No. 38-P, it is final, not subject to appeal, comes into force immediately after proclamation (December 7, 2017), acts directly and does not require confirmation by other bodies and officials.
In the Determination of the Constitutional Court of the Russian Federation dated February 27, 2018 N 252-О-Р on the official explanation of Resolution N 38-P it is noted that in accordance with paragraph 12 of part one of Article 75 of the Federal Constitutional Law "On the Constitutional Court of the Russian Federation" in the resolution The Constitutional Court of the Russian Federation - depending on the nature of the issue under consideration - can determine the procedure for its entry into force, as well as the procedure, timing and features of execution. If such special conditions are not specified in the Resolution, the general procedure provided for by the Federal Constitutional Law “On the Constitutional Court of the Russian Federation” applies.
According to Article 79 of the Federal Constitutional Law "On the Constitutional Court of the Russian Federation", the decision of the Constitutional Court of the Russian Federation is final and not subject to appeal. The decision of the Constitutional Court of the Russian Federation, made following the consideration of a case scheduled for hearing at a meeting of the Constitutional Court of the Russian Federation, comes into force immediately after its proclamation.
Resolution No. 38-P does not stipulate the procedure, timing and specifics of its implementation. Thus, Resolution No. 38-P is in force from the moment of its proclamation (that is, December 7, 2017) and applies to legal relations that arose after that date.
A different approach would not correspond to the principles of reasonableness and fairness, and would not take into account the financial and economic situation of employers, including in the budget sector, and the specifics of the budget process.